Adam Smith Business School

Dr James Brackley

  • Lecturer in Accounting (Accounting & Finance)

email: James.Brackley@gla.systa-s.com

Adam Smith Business School, 2 Discovery Place, Glasgow, G11 6EY

Import to contacts

ORCID iDhttps://orcid.org/0000-0002-4513-6185

Biography

James is a Lecturer in Accounting, specialising in Financial Reporting, Audit and Public Sector Accounting reform. James’ PhD was on the financing of Public Health activities in Local Authorities. He is an ICAEW Chartered Accountant, qualifying in the Public Sector practice of PwC, and Senior Fellow of the HEA. His current research interests cover theorisations of how things are made valuable in public life via accounting and accountability relationships across a range of empirical settings. These include the accounting industry, audit regulation, local government and higher education.

Publications

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Jump to: 2025
Number of items: 1.

2025

Brackley, James ORCID logoORCID: https://orcid.org/0000-0002-4513-6185, Channuntapipat, Charika and Gebreiter, Florian (2025) Refusing to play the game? Junior auditors and a standpoint perspective on audit quality in a Big-4 accounting firm. Critical Perspectives on Accounting, 102, 102811. (doi: 10.1016/j.cpa.2025.102811)

This list was generated on Thu May 21 15:05:06 2026 BST.
Jump to: Articles
Number of items: 1.

Articles

Brackley, James ORCID logoORCID: https://orcid.org/0000-0002-4513-6185, Channuntapipat, Charika and Gebreiter, Florian (2025) Refusing to play the game? Junior auditors and a standpoint perspective on audit quality in a Big-4 accounting firm. Critical Perspectives on Accounting, 102, 102811. (doi: 10.1016/j.cpa.2025.102811)

This list was generated on Thu May 21 15:05:06 2026 BST.

Prior publications

Article

James Brackley (2025) Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’ Public Money & Management Crossref. (doi: 10.1080/09540962.2025.2466494)

James Brackley (2024) Birmingham’s going bust. Here’s why everything you’ve heard about that is wrong The Guardian James Brackley.

James Brackley, Adam Leaver, David Yates (2024) University finances are in a perilous state – it's the result of market competition and debt-based expansion The Lens. (doi: 10.64628/ab.kdk7da7yh)

James Brackley (2024) How Birmingham city council’s ‘equal pay’ bankruptcy provided cover for ongoing Oracle IT disaster The Conversation James Brackley.

James Brackley (2024) How Birmingham city council's 'equal pay' bankruptcy provided cover for ongoing Oracle IT disaster The Lens. (doi: 10.64628/ab.c5u9rjkka)

James Brackley, Charika Channuntapipat, Florian Gebreiter (2024) Learning to Play the Game? Junior Auditors and a Standpoint Perspective on Audit Quality in a Big-4 Accounting Firm The Lens. (doi: 10.2139/ssrn.4766091)

(2021) Public health interventions in English local authorities: constructing the facts, (re)imagining the future ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL Web of Science. (doi: 10.1108/AAAJ-11-2019-4278)

Book Section

James Brackley (2024) Accounting for public value Handbook of Accounting in Society The Lens. (doi: 10.4337/9781803922003.00016)

Stewart Smyth, James Brackley (2024) Accounting vs. economic inequality - two examples of critical accounting praxis Handbook of Accounting in Society The Lens. (doi: 10.4337/9781803922003.00027)

Hendrik Vollmer et al. (2024) Encountering accounting in society Handbook of Accounting in Society The Lens. (doi: 10.4337/9781803922003.00049)

Website

(2020) Institutions at risk due to Covid-19: a tool kit for members and negotiators Medium James Brackley.

Other

James Brackley (2016) Public Health: Accounting for Healthy Lives The Lens.

Grants

James is currently principle investigator on grant funded projects backed by the Financial Reporting Council and the Indepdent Social Research Foundation. He has been awarded funds by the British Accounting and Finance Association, the Institute for Chartered Accountants in England and Wales, UNISON, Unite, and GMB. 

Current funded projects:

  • Principle Investigator on Financial Reporting Council funded project reviewing the audit and accountancy qualification literature. £45,000.
  • Principle Investigator on the Independent Social Research Foundation Project on the future of Higher Educartion finances. £25,000.

Previous awards:

  • Principle Investigator on the Independent Social Research Foundation Project on the future of Higher Educartion finances. £25,000.
  • Principle investigator on a joint UNISON, Unite, and GMB funded project to review the Birmingham City Council Commissioner led intervention. £4,000.
  • Principle investigator on an ICAEW award on the challenges facing junior and early career auditors in practice. £2,500.  
  • Early career award from the British Accounting and Financial Association to review the financial sustainability of UK Higher Education institutions. £1,800. 

Supervision

  • Muttaqin, Muhammad
    Evolution of governance in Indonesian SOEs: a governmentality perspective