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Ian Fraser

Professor, University of Stirling, UK
Ian FraserIan Fraser

Ian Fraser is professor of accounting at the University of Stirling, Scotland, and he has previously held academic posts at the University of Strathclyde and Glasgow Caledonian University. He trained for membership of the Institute of Chartered Accountants of Scotland (ICAS) with Thomson Mclintock & Co. (one of the predecessor firms of KPMG). Professor Fraser has wide-ranging research interests in the fields of auditing, financial reporting, and corporate governance, and he has published on these areas in many academic journals. He has a particular interest in the interfaces between auditing, risk, and risk management. He is currently carrying out a major funded research project on the audit of narrative corporate reporting.

Articles by this Author

  • Internal Auditors and Enterprise Risk Management
    by Ian Fraser
    Traditionally, internal auditors have been “policemen,” and their efforts have been concentrated on the more detailed, and arguably less appealing, aspects of financial auditing within organizations. Often, therefore, internal auditors have been regarded in the past as the poor relations of their external auditor cousins. This no longer applies, however, as the purpose of many internal audit functions has evolved over time.From a concern with...

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