Professor Stuart Turley

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Profile photo of: Professor Stuart Turley Email: Show Email Address
Position: Professor of Accounting
Academic unit: Accounting and Finance


Professor Turley has held a Chair in Accounting at the University of Manchester since 1994. He has held visiting appointments in Sweden, Denmark and Australia. Since 2001 he has been an academic member of the Auditing Practices Board, which sets practice and ethical standards for auditors in the UK and Ireland. He is also a member of the Scientific Committee of the European Auditing Research Network and the Research Committee of the Institute of Chartered Accountants in Scotland, and serves on the editorial boards of several journals.

Between 1997 and 2001 he was Head of the then Manchester School of Accounting and Finance (now part of Manchester Business School) and from 2004 to 2008 he has been Associate Dean for Postgraduate Taught Programmes in the Faculty of Humanities. He is a past editor of the British Accounting Review and the International Journal of Auditing.

Research Interests

  • Audit Methodology - the way in which methodologies applied by major firms have developed and evolved over time and how these developments have been reflected in practice standards.
  • Internationalisation, the auditing profession and the development of audit regulation internationally.
  • Aspects of regulation of accounting and auditing, such as the role of regulatory impact assessment and the development of systems of oversight and inspection of practice.
  • Ethics, auditor independence and non-audit services.
  • Audit committees and their contribution to corporate governance.

Additional Information

Currently teaching: BMAN10501 Financial Reporting an introductory course in financial reporting.

Other recent courses include: Financial Reporting Theory a masters level course looking at theoretical perspectives on financial reporting and links to practical issues; Financial Reporting and Accountability (second year undergraduate); Auditing and Accountability (final year Undergraduate); and International Accounting (final year Undergraduate).

Doctoral supervision: Current and recent supervision of doctoral research students on topics concerning: professional conceptions of audit quality, the impact of audit committees, the development of corporate governance codes of conduct, business risk auditing, non audit services and ethical standards, and international accounting harmonisation.

Programme involvement

Specialist fields




Publication summary




Working papers

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Showing 52 publication(s)



  • Turley, W., Humphrey, C., Samsonova-Taddei, A., Siddiqui, J., Woods, M., Basioudis, . I., & Richard, C. (2016). Skills, competencies and the sustainability of the modern audit. Institute of Chartered Accountants of Scotland.. Publication link: 8efdcd37-69f6-4c4f-ae28-d9c013d4dddf


  • Turley, S. W., Humphrey, C., Samsonova-Taddei, A., Sidiqui, J., Woods, M., Basioudis, I., & Richard, C. (2015). Skills, Competencies and the Modern Audit. Institute of Chartered Accountants of Scotland.. Publication link: 9e80177a-b39f-4fc5-8212-9a07c3629cec


  • Turley, S., Curtis, E., Hay, D. (Ed.), Knechel, R. (Ed.), & Willekens, M. (Ed.) (2014). Audit Approaches and Business Risk Auditing. In The Routledge Companion on Auditing. (pp. 240-255). Routledge. . Publication link: 9527bfd2-6de8-492e-af31-49ffa51cba4c


  • Islam, S., Turley, S., & Siddiqui, J. (2011). Auditor independence and non-audit services: evidence from the United Kingdom. In host publication.. Publication link: 238f59b0-1b29-4cd5-b9b6-3c1fc3cd533b
  • Turley, W. S. (2011). Talking a good audit - The contribution of methodology, regulation and research to audit quality. European Auditing Research Network 2011, Bergen, .. Publication link: 06be73a2-7f8a-4f50-b7a8-31b15d1be803


  • Turley, S. (2009). Developments in the Regulation of corporate Reporting in the United Kingdom. In host publication. (pp. 57-60). China. . Publication link: f6fa5ba2-dd4b-4fe7-96d5-b9aae4797837



  • Turley, S., Willekens, M., & Quick, R. (2007). Auditing Trust and Governance – Developing Regulation in Europe. Routledge.. Publication link: 32fed055-9c40-4a6b-aeb1-7cd1f4bb81f0
  • Samsonova-Taddei, A., & Turley, S. (2007). Regulatory Impact Assessment in the Context of Independent Regulation of the Auditing Profession in Britain. In Workshop on Accounting Regulation, Siena, Italy.. Publication link: 340db4f9-7ab0-4c1a-8015-1705f6acebb6
  • Siddiqui, J., Turley, S., & Zaman, M. (2007). Strategic Response To Post-Scandal Regulation: An Institutional Analysis Of UK Audit Firms' Reaction To Ethical Standards. In Fourth European Auditing Research Network Symposium.. Publication link: fe3976ec-69dd-42df-99bf-6bb820254da3


  • Loft, A., Humphrey, C., & Turley, S. (2006). In pursuit of global regulation: Changing governance and accountability structures at the International Federation of Accountants (IFAC). Accounting, Auditing and Accountability Journal, 19(3), 428-451. DOI: 10.1108/09513570610670361. Publication link: d349ed66-6cbc-4418-8c4a-e2bedcf6908d
  • Turley, S., Humphrey, C., Loft, A., Jeppesen, K., & Schuppert, G. F. (Ed.) (2006). The International Federation of Accountants (IFAC): Private Global Governance in the Public Interest? In Global Governance and the Role of Non-State Actors. (pp. 245-273). Nomos Verlag. . Publication link: 2ea050b0-719f-4a29-8a11-9385008d2f58


  • Siddiqui, J., Turley, S. W., Zaman, M., & Carrera-Pena, N. (2005). The Effect of Accounting Scandals and Reform on Audit and Non-Audit Fees in the UK. In Third European Auditing Research Network Conference.. Publication link: a7a9fb78-e2a1-435b-a468-9b517f916a5d


  • Zaman, M., & Turley, S. (2004). Audit Committee Effectiveness: a case study of informal processes and behavioural effects. In APIRA/AAAJ Conference.. Publication link: 3802474f-eaa3-42f9-b5a2-2325c438f47a


  • Turley, S., & Zaman, M. (2003). Public Policy on Corporate Audit Committees: case study evidence of current practice (ACCA Occasional Research Paper No 35). (ACCA Occasional Paper 35). ACCA.. Publication link: c160a55a-2cc0-4045-a65c-1df59ded3638
  • Turley, S., Lindsell, D., David, L., Leonard, S., & S., . U. (2003). The Audit of Entities Subject to Common Control. (Auditing Practices Board). No publisher name.. Publication link: 65f0660f-8d96-49dd-9209-1a4d34ec7883


  • Turley, W., S., . U., Lemm, M., & Tatum, K. (2000). Developments in the Audit Methodologies of Large Accounting Firms. London: APB.. Publication link: 4176969c-a307-407f-a6da-046b04c0e11f



  • Turley, S. (1998). Learning from Mistakes?: using corporate scandals to enhance audit teaching. Unknown Journal, Vol 12, No 2. . Publication link: e7e7d787-df76-4337-9b35-1f4bb471f009
  • Frecknall Hughes, J., Humphrey, C., & Turley, S. (1998). Learning from Mistakes?: Using Corporate Scandals to Enhance Audit Teaching. International Journal of Auditing, 2. . Publication link: a81f4492-d3bc-4ea9-8df7-f245d07e85e3



  • Burns, J. E., Scapens, R., Alan, S., & Turley, W. (1996). External Financial Reporting and Management Information: a survey of UK management accountants. Unknown Journal, Vol 7, No1. . Publication link: 240d3363-6153-4e15-9fe4-19c7990d6ac1
  • Burns, J. E., Scapens, R. W., & Turley, S. (1996). Some Further Thoughts on the Changing Practice of Management Accounting Practice. Unknown Journal, Vol 74, No 9. . Publication link: 56f87e18-a1a0-42cd-a8a4-dabb227b9caa


  • Turley, W., S., . U., & Wen, L. Z. (1995). A Comparison of Chinese and International Accounting Standards. Unknown Journal. . Publication link: 8656fab3-5c90-41a5-8ead-9b7b94279d1c
  • Turley, W., S., . U., & John, B. (1995). The Organisational Turnover Intentions of chartered Accountants - a test of a causal model. In host publication. (pp. 27-54). Publication link: 47921085-94f7-42b1-a1b4-6dcccd936da5


  • García-Benau, M. A., Humphrey, C., Turley, S., & Moizer, P. (1994). Expectativas de la Auditoría en el Reino Unido y España. ESEconomía, Revista de la Escuela Superior de Economía, 2(5). . Publication link: f99c11ed-16c0-47c3-876f-ac521cb87928


  • García-Benau, M. A., Humphrey, C., Moizer, P., & Turley, S. (1993). Audit Expectations and Performance in Spain and Britain: A Comparative Analysis. The International Journal of Accounting. . Publication link: 523aa32e-e705-4bc0-b9b5-6a0fc355a974
  • Humphrey, C., Turley, S., & Moizer, P. (1993). Protecting Against Detection - The Case of Auditors and Fraud. Accounting, Auditing and Accountability Journal, 6. . Publication link: 8af26344-3c7a-40e8-ba86-cc00f340c218
  • Turley, S., Humphrey, C., & Moizer, P. (1993). The Audit Expectations Gap: An Empirical Investigation. Accounting and Business Research, 23. . Publication link: 3a933ff6-d353-49b5-bf87-1b4851083416


  • Hopper, T. M., Kirkham, L., Scapens, R. W., & Turley, S. (1992). Does Financial Accounting Dominate Management Accounting - a research note. Management Accounting Research, 3, 307-311. . Publication link: 993dc81e-4279-4716-bc5f-7d9a2034f329
  • Humphrey, C., Moizer, P., & Turley, S. (1992). The Audit Expectations Gap - Plus Ça Change, Plus C'est La Même Chose?Critical Perspectives on Accounting. . Publication link: 7505034f-b865-4b9f-be6e-0530fa0f3475


  • Turley, S. (1991). Legislation and Litigation: developments in UK law affecting auditors. In host publication. Trieste, Italy. . Publication link: fe1328a9-1572-4b45-bbd9-35bf791e8611


  • Turley, S. (1989). Concepts and Values in the Audit Methodologies of Large Accounting Firms. In host publication. Institute of Chartered Accountants in England and Wales (ICAEW). . Publication link: 95061f89-cbe9-42db-ba20-cf24b68f5e3f



  • Humphrey, C., & Turley, S. (1986). The Nature of the Audit in Small Companies - An Empirical Investigation. Research Supplement to The Accountants Magazine, 2. . Publication link: 93285d05-0278-4e83-985c-a1362000456c
  • Peter, T., & Turley, S. (1986). Applying Economic Consequences Analysis in Accounting Standards Setting - a tax incidence approach. Unknown Journal, 13. . Publication link: 79ea8857-133f-4678-a3c9-c9ea577e7d37