Professor Nick Rowbottom

Professor Nick Rowbottom

The Department of Accounting
Professor of Accounting and Corporate Reporting

Contact details

Birmingham Business School
University of Birmingham
B15 2TT

Nick is a Professor of Accounting and Corporate Reporting whose research focuses on how extensions and innovations in the corporate reporting model are shaped, constructed and implemented. Through publications, funding, and collaborations with regulators, practitioners and firms, Nick is an active researcher in the fields of sustainability reporting, digital reporting (using iXBRL/XBRL) and ‘wider’ corporate reporting. He is a member of the UK Sustainability Disclosure Technical Advisory Committee advising the UK Government’s Department of Business & Trade (DBT) on the suitability of sustainability disclosure standards for implementation in the UK, and an Associate of the Centre for Responsible Business.

Nick teaches at undergraduate and postgraduate level across the School.


PhD (Birmingham)

Postgraduate supervision

Nick welcomes applications from those considering pursuing a PhD in the fields of management commentary, integrated reporting, 'sustainability' / ESG / CSR reporting and XBRL.


Research Interests

Narrative Corporate Reporting (management commentary, sustainability/SEA/CSR, ESG, integrated reporting standards and standardisation).

Digital Corporate Reporting (and XBRL).

Research Funding

 I. Troshani & N. Rowbottom. ‘Digital Corporate Reporting and XBRL: international practice and implications’, CPA Australia (2021) A$9,951.

I. Troshani, B. Howieson & N. Rowbottom. ‘Digital transformation of corporate information infrastructure for sustainability reporting’, AFAANZ Research Fund (2020-2021) A$6,837.

N. Rowbottom ‘The Development of Global Accountability Standards: Competition, Collaboration and Standardisation’, BBS Responsible Business Seedcorn Fund (2019-2020) £2,850.

D. Herbert. & N. Rowbottom ‘The Education Experience of Widening Participation Students’, UoB Education Enhancement Fund  (2014-2015) £5,260.

N. Rowbottom, 'An investigation of the business case for investor relations and online reporting', UK ESRC INDEX scheme (2008) £3,000.

A. Lymer, N. Rowbottom & A. Allam 'Measuring and understanding the demand for online corporate reporting', UK ESRC (2003-2004) £75,000.


Recent publications


Troshani, I & Rowbottom, N 2024, 'Corporate sustainability reporting and information infrastructure', Accounting, Auditing and Accountability Journal, vol. 37, no. 4, pp. 1209-1237.

O’Dwyer, B, Humphrey, C & Rowbottom, N 2024, 'From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)', Critical Perspectives on Accounting, vol. 99, 102699.

Rowbottom, N 2023, 'Orchestration and consolidation in corporate sustainability reporting: The legacy of the Corporate Reporting Dialogue', Accounting, Auditing and Accountability Journal, vol. 36, no. 3, pp. 885-912.

Troshani, I & Rowbottom, N 2021, 'Digital corporate reporting: research developments and implications', Australian Accounting Review, vol. 31, no. 3, pp. 213-232.

Munasinghe, M, Cuckston, T & Rowbottom, N 2021, 'Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry', Accounting Forum, vol. 45, no. 3, pp. 247-272.

Rowbottom, N, Locke, J & Troshani, I 2021, 'When the tail wags the dog? Digitalisation and corporate reporting', Accounting, Organizations and Society, vol. 92, 101226.

Troshani, I, Locke, J & Rowbottom, N 2019, 'Transformation of accounting through digital standardisation: tracing the construction of the IFRS Taxonomy', Accounting, Auditing and Accountability Journal, vol. 32, no. 1, pp. 133-162.

Locke, J, Rowbottom, N & Troshani, I 2018, 'Sites of translation in digital reporting', Accounting, Auditing and Accountability Journal, vol. 31, no. 7, pp. 2006-2030.

Rowbottom, N 2017, 'Widening participation and contextual entry policy in accounting and finance', Accounting Education, vol. 26, no. 3, pp. 242-264.

Rowbottom, N & Locke, J 2016, 'The emergence of <IR> ', Accounting and Business Research, vol. 46, no. 1, pp. 83-115.

Commissioned report

Troshani, I & Rowbottom, N 2022, Digital Corporate Reporting: Global Experiences from the G20 and Implications for Policy Formulation. CPA Australia, Australia. <>

Other contribution

Rowbottom, N 2024, How to distinguish Sustainability in your accounting and business teaching.. <>


Munasinghe, A & Rowbottom, N 2017, 'The agency of global sustainability certifications in developing countries: Rainforest Alliance & the Sri Lankan tea industry', Paper presented at British Accounting and Finance Association Annual Conference 2017, Edinburgh, United Kingdom, 10/04/17 - 12/04/17.

Troshani, I, Locke, J & Rowbottom, N 2016, 'Attempting faithful transformation: tracing the construction of the IFRS Taxonomy', Paper presented at asia pacific interdisciplinary research in accounting conference, melbourne, Australia, 13/07/16 - 15/07/16.

Rowbottom, N, Locke, J & Troshani, I 2016, 'Performativity of corporate reporting taxonomies', Paper presented at Financial Reporting & Business Communication Conference, bristol, United Kingdom, 30/06/16 - 1/07/16.

View all publications in research portal