Dean of the Business School Professor Peter Moizer

Dean of the Business School
Professor of Accounting

Email:
P.Moizer@lubs.leeds.ac.uk
Telephone:
+44 (0)113 343 4499
Categories:
Academic, Accounting and Finance
Location:
1.41
Profile

Qualifications

PhD, Manchester
MA, Oxford
MA (Econ), Manchester
Fellow of the Institute of Chartered Accountants in England & Wales

Experience

2001 to date: Reporting member of the Competition Commission
2000-2004: Academic member of the Council of the ICAEW
2003 to date: Senior moderator of the Professional Stage Examinations of the ICAEW
1989 to date: Professor, University of Leeds
1993-2006: Joint editor, Accounting and Business Research
1987 to date: Adviser to the Greater Manchester Pension Fund
1986-2003 Examiner for the ICAEW
1993-94: Consultant to the Department of Trade and Industry: Review of Auditors' Supervisory Bodies' Monitoring Arrangements
1979-89: Lecturer and senior lecturer, University of Manchester
1974-79: Audit senior and assistant manager, Price Waterhouse & Co.
1970-74: Part time research chemist with British Nuclear Fuels

Personal Assistant
Hayley Atkins
Telephone:  +44 (0)113 34 34454 
Email: H.Atkins@leeds.ac.uk

Research

Professor Moizer conducts research primarily in the field of auditing and has been engaged in two substantial research projects: the corporate images of audit firms in the UK, Spain, Czech Republic, Germany, Belgium, France, Italy and New Zealand; and auditor dismissals and resignations in the UK. He has also undertaken research into the relationship between UK corporate management, institutional investors and investment analysts.

Teaching

Accounting and Corporate Finance Modules, Singapore MBA
Accounting Module, UK Full-time MBA
Corporate Finance Module, UK Full-time MBA and MSc
Research Methods in Accounting and Finance Module, UK Full-time MA
Capital Market Theory, Financial Accounting Theory and Auditing Modules, Undergraduate level 3
Business Finance Module, Undergraduate level 2
Accounting Module, Undergraduate level 1

Publications

Books and reports

Humphrey, C. G., P. Moizer and W. S. Turley  (1992) The Audit Expectations Gap in the United Kingdom, Research Board of the Institute of Chartered Accountants in England and Wales, London, pp. 99 (ISBN 1 85355 286 0).

Garcia Benau, M. A., C. G. Humphrey, P. Moizer and W. S. Turley  (1993) La Auditoria y Sus Expectativas: Los Casos de España y del Reino Unido, Instituto de Contabilidad y Auditoria de Cuentas, Coleccion Monografias, Numero 24, Ministerio de Economia y Hacienda, Madrid, pp. 142 (ISBN 84-476-0041-6).

Moizer, P.  (1994) Review of Recognised Supervisory Bodies: A Report to the Department of Trade and Industry on the Audit Monitoring Process, filed in the House of Commons library and at the library of the DTI, pp. 54.

Stewart, D. (chairman), A. Colquhoun, Sir Peter Kemp, P. Moizer, R. Pearson, G. Peters, C. Short and M. Spofforth (1997) Added-value Professionals: Chartered Accountants in 2005, Institute of Chartered Accountants in England and Wales, London, pp. 36.

Sucher, P., P. Moizer and I. Zelenka (1998) The Evolution of Auditing in an Emerging Economy: The Case of the Czech Republic, ACCA Occasional Research Paper No. 22, The Association of Chartered Certified Accountants, London, pp. 92 (ISBN 1 85908 162 2).

Moizer, P. and B. Porter (2004) Resignations and dismissals of UK auditors, Centre for Business Performance, ICAEW, London pp. 113 (ISBN 1 84152 239 2)

Moizer, P. (2005) Governance and Auditing, Edward Elgar, Cheltenham, pp 513 (ISBN 1 84376 830 5).

Competition Commission Reports

Morris, D. (chair) J., R. Holroyd, P. Moizer, J. A. Rees and J. B. K. Rickford (2002)  BAA plc.  A report on the economic regulation of the London airport companies (Heathrow Airport Ltd, Gatwick Airport Ltd and Stansted Airport Ltd) Vol. 1 Chapters and Vol. 2 Appendices, Competition Commission, TSO (The Stationery Office), Norwich (ISBN 0-11-515489-2).

Geroski, P. A. (chair), S. E. Brown, D. Guy, C. E. Henderson and P. Moizer (2003)  Carlton Communications plc and Granada plc.  A report on a proposed merger, Competition Commission, TSO (The Stationery Office), Norwich (ISBN 0-10-159522-0).

Freeman, P. (chair), S. E. Brown, J. Haskell, C. E. Henderson and P. Moizer (2006) Home credit market investigation, Competition Commission, TSO (The Stationery Office), Norwich (ISBN 978-0-11-703732-8).

Clarke, C. (chair), L. Carstensen, J. Collings, J. Haskell, R. Holroyd, P. Moizer and P. Sudarsanam (2007) BAA Ltd.  A report on the economic regulation of the London airport companies (Heathrow Airport Ltd and Gatwick Airport Ltd) TSO (The Stationery Office), Norwich (ISBN 978-0-11-790896-3)

Clarke, C. (chair), L. Carstensen, J. Collings, J. Haskell, R. Holroyd, P. Moizer and P. Sudarsanam (2008) Stansted Airport Ltd.  Q5 price control review, TSO (The Stationery Office), Norwich (ISBN 978-0-11-703932-2)

Clarke, C. (chair), L. Carstensen, J. Collings, J. Haskell, R. Holroyd and P. Moizer (2009) BAA airports market investigation, TSO (The Stationery Office), Norwich (ISBN 978-0-11-706483-6)

Chapters in books

Moizer, P. (1985) “Independence” in Current Issues in Auditing, D. Kent, M. Sherer and S. Turley (Eds.), Harper and Rowe, London, pp. 33-44.

Moizer, P.  (1986) “Techniques of Financial Analysis” in Investment Appraisal - Guidance to Good Practice, Institute of Chartered Accountants in England and Wales, London, pp. 21-33.

Hope, A. J. B., L. M. Kirkham and P. Moizer  (1989) “The Creation of a Chartered Accountant - The Role played by Universities” inNew Frontiers in Accounting Education in South-East Asian Universities, Singapore University, pp. 312-341.

Moizer, P. (1989) “The Image of Auditors” in Auditing and the Future, C. Swinson (Ed.), Institute of Chartered Accountants in England and Wales and Institute of Chartered Accountants of Scotland, London and Edinburgh, pp. 152-171 (ISBN 1853550051).

Moizer, P.  (1991) “Performance Appraisal and Rewards” in Issues in Management Accounting, D. J. Ashton, T. Hopper and R. W. Scapens (Eds.), Prentice-Hall, Hemel Hempstead, pp. 126-144.

Moizer, P.  (1991) “Independence” in Current Issues in Auditing: Second Edition, M. Sherer and S. Turley (Eds.), Paul Chapman, London, pp. 34-46.

Moizer, P.  (1991) “Have Balance Sheets lost their Values?” in The University of Leeds Review, G. Pitt (Ed), Vol. 34, pp. 17-29 (ISBN 0853161534).

Garcia Benau, M. A., Humphrey, P. Moizer and W. S. Turley (1994) “Mind the gap: some thoughts on voyages into the world of audit expectations” in Review of Current Research 1994, The Research Board, Institute of Chartered Accountants in England and Wales, London, pp. 21-23  (ISBN 1 85355 533 9).

Moizer, P.  (1997) “Independence” in Current Issues in Auditing: Third Edition, M. Sherer and S. Turley (Eds.), Paul Chapman, London, pp. 55-69 (ISBN 1-85693-365-8).

Moizer, P. (1998)  “Auditing Practices” in Encyclopedia of Applied EthicsVolume 1, R. Chadwick (Ed), Academic Press, San Diego, pp. 243-254 (ISBN 0122270657).

Frecknall Hughes, J and P. Moizer (1999) “Taxation and Ethics” in Interdisciplinary Research in Taxation: Research Approaches and Bibliographic Survey, M. Lamb and A. Lymer (Eds), Centre for Business Performance, Institute of Chartered Accountants in England and Wales (November), pp. 73-84 (ISBN 1-84152-022-5).

Frecknall-Hughes and P. Moizer (2004) “Taxation and Ethics”, Taxation: An Inter-disciplinary Approach to Research, (Eds. J. Freedman, S. James, M. Lamb and A. Lymer), Oxford University Press (ISBN 0-19-924293-3).

Moizer, P. (2005) “Governance and auditing: an introduction” in Governance and Auditing, Edward Elgar, Cheltenham, pp. xi-xxv. (ISBN 1-84376-8305)

Humphrey, C. and P. Moizer (2008) “Understanding regulation in its global context”, Auditing, Trust and Governance, (eds: R, Quick, S. Turley and M. Willekens), Routledge, Abingdon, UK, pp 262-278. (ISBN13: 978-0-415-44890-1)

Articles in refereed journals

Arnold, J. A. and P. Moizer (1984) “A Survey of the Methods used by UK Investment Analysts to Appraise Investments in Ordinary Shares”, Accounting and Business Research, Vol. 14, No. 55, Summer, pp. 195-207 (ISSN 0001-4788).

Moizer, P. and J. A. Arnold (1984) “Share Appraisal by Investment Analysts - Portfolio vs. Non-Portfolio Managers”, Accounting and Business Research, Vol. 14, No. 56, Autumn, pp. 341-348 (ISSN 0001-4788).

Awarded the 1983/84 Walter Taplin prize for the above two articles.

Arnold, J. A., P. Moizer and E. Noreen (1984) “Investment Appraisal Methods of Financial Analysts: A Comparative Survey of US and UK Practices”, International Journal of Accounting, Spring, pp. 1-18.

Moizer, P., W. S. Turley and D. Walker (1986) “Reliance on Other Auditors, a UK Study”, Accounting and Business Research, Vol. 16, No. 64, Autumn, pp. 343-352 (ISSN 0001-4788). Reproduced in Internal Auditing, Ed. A. D. Chambers, Dartmouth Publishing Company, Aldershot, 1995.

Moizer, P. and W. S. Turley (1987) “Surrogates for Audit Fees in Concentration Studies - A Research Note”, Auditing: A Journal of Practice and Theory, Vol. 7, No. 1, Fall, pp. 118-123 (ISSN 00001-4826).

Moizer, P. and J. Pratt (1988) “The Evaluation of Performance in Firms of Chartered Accountants in the U.K.”, Accounting and Business Research, Vol. 18, No. 71, Summer, pp. 227-237 (ISSN 0001-4788).

Moizer, P. and W. S. Turley (1989) “Changes in the UK Market for Audit Services: 1972-1982”, Journal of Business Finance and Accounting, Vol. 16, No. 1, Spring, pp. 41-53 (ISSN 0306-686 X).

Holt, G. and P. Moizer (1990) “The Meaning of Audit Reports”, Accounting and Business Research, Vol. 20, No. 78, Spring, pp. 111-121 (ISSN 0001-4788).

Moizer, P. (1990) “Motivations for Accounting Firm Mergers”, European Accounting, Spring, pp. 5-9.

Humphrey, C. G. and P. Moizer (1990) “From Techniques to Ideologies: An Alternative Perspective on the Audit Function”, Critical Perspectives on Accounting, Vol. 1, No. 3, September, pp. 217-238 (ISSN 1045-2354).

Crossland, M., M. Dempsey and P. Moizer (1991) “The effect of cum- to ex-dividend changes on UK share prices”, Accounting and Business Research, Vol. 22, No. 85, Winter, pp. 47-50 (ISSN 0001-4788).

Humphrey, C. G., P. Moizer and W. S. Turley (1992) “The Audit Expectations Gap - plus ça change, plus c’est la même chose?”,Critical Perspectives on Accounting, Vol. 3, No. 2, June, pp. 137-161 (ISSN 1045-2354).

Moizer, P.  (1992) “State of the Art in Audit Market Research” European Accounting Review, Vol. 1, No. 2, December, pp. 333-348 (ISSN 0963-8180).

Humphrey, C. G., W. S. Turley and P. Moizer (1993) “Protecting Against Detection: The Case of Auditors and Fraud” Accounting, Auditing and Accountability Journal, Vol. 6 No. 1, pp. 39-62 (ISSN 0951-3574).

Humphrey, C. G., P. Moizer and W. S. Turley (1993) “The Audit Expectations Gap in Britain: An Empirical Investigation”,Accounting and Business Research, No 91A, Corporate Governance Special Issue, pp. 395-411 (ISSN 0001-4788).

Garcia Benau M. A., C. G. Humphrey, P. Moizer and W. S. Turley (1993) “Expectations of Auditors in Spain and the UK”,International Journal of Accounting, 28, pp. 281-307 (ISSN 0020-7063).

Garcia-Benau, M. A., C. Humphrey, P. Moizer and W. S. Turley (1994) “Expectativas de la auditoria en el Reino Unido y Espana”ESEconomia: Revista de la Escuela Superior de Economia, Vol. 11, No 5 April/June, pp. 35-46.

Humphrey, C. G., P. Moizer and D. L. Owen (1995) “Questioning the merits of research selectivity in British University Accounting”Accounting, Auditing and Accountability Journal, Vol. 8 No. 3, pp. 141-164 (ISSN 0951-3574).

Moizer, P. (1995) “An ethical approach to the choices faced by auditors” Critical Perspectives on Accounting, Vol. 6, No. 5, October, pp. 415-431 (ISSN 1045-2354).

Margerison J. and P. Moizer (1996) “Auditor licensing in the European Union: a comparative study based on cultural differences”European Accounting Review, Vol. 5 No. 1, pp. 29-56 (ISSN 0963-8180).

Karim A. K. M. W. and P. Moizer (1996) “Determinants of audit fees in Bangladesh” International Journal of Accounting, Vol. 31, No. 4, pp. 497-509 (ISSN: 0020-7063).  

Moizer, P. (1997) “Auditor reputation: the international empirical evidence” International Journal of Auditing, Vol. 1 No. 1, February, pp. 61-74 (ISSN 1090-6738).

Sucher, P., P. Moizer and M. Zarova (1998) “Factors affecting the assessment of the quality of a company’s auditors: the case of the Czech Republic”, International Journal of Auditing, Vol. 2 No. 1, March, pp. 7-20 (ISSN 1090-6738).

Moizer, P. and L. Hansford Smith (1998) “Auditor Liability: An Insurable Risk?”, International Journal of Auditing, Vol. 2 No. 3, November, pp. 197-214 (ISSN 1090-6738).

Sucher, P., P. Moizer and M. Zarova (1999) “The images of the Big Six audit firms in the Czech Republic”, The European Accounting Review, Vol. 8 No. 3, pp. 499-521 (ISSN 0963-8180).

Moizer, P. (1999) “Communication from the Commission on the Statutory Audit in the European Union: The Way Forward”,International Journal of Accounting, Vol. 34, No. 2, pp 293-295 (ISSN 0020-7063)

García, M. A., P. Garrido, A. Vico, P. Moizer and C. Humphrey (1999) “La calidad del servicio de auditoría: los auditores vistos por sus ‘clientes’ ”, Revista Española de Financiación y Contabilidad, Vol. 28, No. 102, octubre-diciembre, pp.1005-1041 (ISSN 0210-2412)

Moizer, P., M. A. García Benau, M. A., C. Humphrey and A. V. Martinez (2004) “The Corporate Image of Auditors in a Developing Audit Market within the EU: The Case of Spain” European Accounting Review, Vol. 13, No. 3, pp. 561-582(ISSN 0963-8180).

Humphrey, C. G., P. Moizer and W. S. Turley (2006) “Independence and Competence? A Critical Questioning of Auditing Expectations”, Advances in Public Interest Accounting, Vol. 12, pp. 149-167 (ISSN 1041-7060)

Duxbury, D., P. Moizer and M. Wan Mohamed (2007) “The Effects of the PricewaterhouseCoopers Merger on the UK Market for Audit Services”, Managerial Auditing Journal, Vol. 22, No. 2, pp. 121-138 (ISSN 0268-6902).

Moizer, P. (2009) “Publishing in accounting journals – a fair game?” Accounting Organizations and Society, Vol. 34, No. 2, February, pp. 285-304 (ISSN 0361-3682).

Cameran, M., P. Moizer and A. Pettinicchio (2010), “Customer Satisfaction, Corporate Image, and Service Quality in Professional Services”, Service Industries Journal, March, Vol. 30 Issue 3, pp. 421-435 (ISSN 0264-2069).

Cameran, M. C. Gabbioneta, P. Moizer and A. Pettinicchio (2010) “What do Client-firms Think of their Auditors? Evidence from the Italian Market” Corporate Reputation Review Vol. 12, No. 4, pp. 316–326, (ISSN 1363-3589)

Other publications

Moizer, P., W. S. Turley and D. Walker (1985) “Reliance on the Work of Other Auditors - An Acceptable Draft”, Accountancy, October, pp. 84-85.

“Management Accounting and Financial Management 1” in New Professional Examinations - Pilot Papers 1987, Institute of Chartered Accountants in England and Wales, London, pp. 89-115.

“Management Accounting and Financial Management 2” in New Professional Examinations - Pilot Papers 1987, Institute of Chartered Accountants in England and Wales, London, pp. 205-235.

Humphrey, C. G., P. Moizer and W. S. Turley (1991) “An Empirical Dimension to Expectations”, Accountancy, October, p. 30.

Gonthier-Besacier, N. and P. Moizer (2002), “Les grandes enterprises français et leurs cabinets d’audit”, Revue Français de Comptabilité, No. 342, Mars, 17-18.

Gonthier-Besacier, N. and P. Moizer (2002), “Les responsables financiers des grandes enterprises français et leurs cabinets d’audit”, Revue Français de Comptabilité, No. 343, Avril, 14-15.

Publication in press

Moizer, P. (2010)  “Auditing Practices” in Encyclopedia of Applied Ethics, R. Chadwick (Ed), Academic Press, San Diego.

Working papers

Moizer, P. “Understanding the merger attempts by UK Top Tier accounting firms” (revision to Accounting Organizations and Society)

Clacher, I. and P. Moizer, “APR – constructing the social reality of home credit” (for submission to Accounting, Organizations and Society)

Clacher, I. and P. Moizer, “The role of the actuarial profession in constructing the social reality of pension schemes” (paper at European Accounting Congress, Instanbul, 2010)

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