Portrait of Dr Julie Drake Dr Julie Drake

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j.e.drake@hud.ac.uk | 01484 472350


Position: Principal Lecturer, Department of Accountancy, Finance and Economics
Qualifications: BA, MA, PhD, FCA, FHEA

Dr Julie Drake is a Principal Lecturer specializing in auditing, professional ethics and the governance of risk. She is a Fellow of the Institute of Chartered Accountants in England and Wales and the Higher Education Academy. She joined the University in 1992 from an international firm of accountants with experience of both medium and Plc audits. 

Julie’s PhD on the role of doctors in the management of primary care developed from an interest in the implications of the role of accounting in management,  managerial roles and good governance. As a member of the Financial and Ethics Governance Research Group she supervises students at both doctoral and masters level. Julie has received external funding for both research and project work including two research grants sponsored by the Chartered Institute of Public Finance and Accountancy.

Julie has designed and developed a number of degree courses, including a course in collaboration with firstdirect (HSBC) that was delivered at the Leeds Head Office and managed a collaborative regional network for delivery of Higher Education. With extensive experience of building external relationships, supporting employer engagement and enterprise initiatives, Julie has pursued an active role in board governance in education. Julie has been involved in strategic governance, including chairing merger partner selection committees and later, membership of a panel to oversee the development of a successful educational merger. She is vice chair of an audit committee and supervises a number of doctoral students with an interest in public sector governance including audit committees, public sector budgeting and local government. Combining practice and scholarship, these roles have led to a number of publications.

Julie holds a BA with First Class Honours in Accountancy and joined the University from a major firm of Chartered Accountants. She is an experienced assistant examiner for both ICAEW and ACCA and is an active member of her professional body with particular interest in professional ethics. One of Julie’s research interests is how to engage students in auditing to acquire those critical skills to enhance employability and career through a case study approach, including ‘living cases’. Having led undergraduate courses and collaborative initiatives, as Head of Postgraduate courses she is now leading the postgraduate team, to create excellence in the School’s portfolio of accounting and finance courses for Master’s students.

Research and Scholarship

Julie is interested in research in auditing (external and internal), financial management in education and the health service, ethics and governance applied in both the profit and non-profit sector and continues to write in accounting and audit education. Julie is working on papers on the audit expectations gap in developing economies from a successful Phd with Dr Samira Abonawara. Board governance work involves a number of sectors including Primary Care, Further Education and Schools.

Publications and Other Research Outputs


Drake, J (2016) ‘Commissioning and GPs: to commit[tee] or not?Public Money and Management , 36 (2), pp. 121-128. ISSN 1467-9302


Drake, J (2013) Doctors in Management: A Study of Fundholding GPs Doctoral thesis, University of Huddersfield.

Fitzgerald, S. and Drake, J. (2013) ‘Responsibility for Financial Management in Primary Schools: Evidence from an English local authorityManagement in Education , 27 (3), pp. 96-105. ISSN 0892-0206


Hill, R., Downs, Y. and Drake, J. (2012) Getting Ready for New Governance Freedoms: A Survey of Further Education College Governance 2012 University of Huddersfield

Drake, J (2012) ‘Adding value to audit education through 'living' cases’. In: Audit Education. : Routledge. . ISBN 9780415698733


Drake, J (2011) Linking Work Practice and Higher Education in Accounting: Two Papers and a Commentary Masters thesis, University of Huddersfield.

Drake, J (2011) ‘Adding Value to Audit Education Through 'Living Cases'Accounting Education: an International Journal , 20 (2), pp. 203-222. ISSN 09639284


Drake, J., Blake, J. and Swallow, W. (2009) ‘Employer engagement: the critical role of employee commitmentEducation + Training , 51 (1), pp. 23-42. ISSN 0040-0912


Cowton, C. and Drake, J. (2000) ‘General practice, special management?Clinician in management , 9 (3), pp. 129-131. ISSN 0965-5751

Cowton, C., Drake, J. and Thompson, P. (2000) ‘Charities’ bankers: an analysis of UK market sharesInternational Journal of Bank Marketing , 18 (1), pp. 42-47. ISSN 0265-2323


Drake, J (1999) ‘Instructional case: the audit of Award Rosette Manufacturers LtdAccounting Education , 8 (4), pp. 363-375. ISSN 09639284

Cowton, C. and Drake, J. (1999) ‘Went Fundholding, Going Commissioning? Some Evidence-Based Reflections on the Prospects for Primary Care GroupsPublic Money and Management , 19 (2), pp. 33-37. ISSN 1467-9302

Cowton, C. and Drake, J. (1999) ‘Taking the lead in fundholdingJournal of Management in Medicine , 13 (4), pp. 218-233. ISSN 0268-9235


2014 to date Audit Committee Vice Chair Role

2011-2014  Member Board of Governors Leeds City College, Vice Chair Finance and Resources

2010-2011 Member Merger Project Board of Leeds City College and Joseph Priestley College

2010 – 2013 Member editorial board, Higher Education, Skills and Work Based Learning – the UVAC journal

2010 Highly Commended Outstanding Paper Award Emerald Literati Network Award for Excellence

2004 - date Member of Committee of Heads of Accounting, British Accounting and Finance Association.

2003 – 2013 Member of Board of Governors, Chair of the Board from 2007 and Chair Finance and Resource Committee

2002 - 2003 University lead for regional collaborative project: Foundation 4 Success Consortium

2002 - 2005 Manager for University TQEF project bid ‘Using LTSN Resources to Support Teaching’.

2001- 2008 Cross-school Foundation Degree Development including collaborative partnership development with firstdirect, West Yorkshire Police and Royal Mail Group

Julie also reviews for international journals including Journal of Business Ethics and Accounting Education: An International Journal

Research Degree Supervision

Julie is interested in supervising research at Masters and PhD level on audit and/or governance in both profit and not for profit sectors, ethical issues in accounting and audit, audit education and the behavioural implications of accounting and governance. She welcomes expressions of interest in research of governance in education.

Specific Interest

  • Audit Expectations Gap
  • The Demand for Audit
  • Audit in Emerging Economies
  • The Development and Regulation of the Accounting Profession
  • Ethics in Audit
  • Professions and the Hybrid Manager
  • Governance in Education

Current Supervision

Hady Abozeid Researching the Impact of Cultural Differences on Ethical Reasoning of External Auditors (with Professor C J Cowton)

Kerry Barker Researching Analysis and Disclosure in Annual Reports of English Universities (with Professor C J Cowton)

Keith Best Researching Impression Management in the Context Of External Financial Reporting in UK Local Government

Mohd Hadafi Sahdan Researching Organizational Intention to Use Forensic Accounting Services to Detect and Prevent Fraud in the Public Sector (with Professor C J Cowton)

Abdulaziz Mosbah Researching Accounting Education in Libya (with Ms Wilma Teviotdale)


Completed Supervision

Dr Zakiyah Sarif ‘ Whistleblowing Intentions of Internal Auditors’(with Professor C J Cowton)

Dr Samira Abonawara ‘The Development of Auditing and the Possible Existence of an Expectation Gap in Libya’.

Dr Ahmed Musbah 'The Role of Individual Variables, Organizational Variables, and Moral Intensity Dimensions in Accountants' Ethical Decision Making: A Study of Management Accounting in Libya'. (with Professor C J Cowton)

Postgraduate research opportunities with Dr Julie Drake



Enterprise Activities

  • Consultancy work with Further Education Governance Team for ‘Key Performance Indicators for Finance and Resources’ (2013)
  • Collaborative Ventures Fund bid and funded project with Eversheds Solicitors to examine ‘New Goverance Freedoms in Further Education’ (2011)
  • Workshop Lead at the National Governors Association Annual Conference (2011)
  • Design and presentation of ‘Skills for Governance Workshop for Governors in Education’ (2011)
  • Higher Education: Work Related Learning and Salary Sacrifice Packages. Presented to West Yorkshire Employer Coalition (2010)
  • Collaboration with Organisational Development Team at firstdirect to design and implement an degree course
  • Sustainability Health Check. Workshop Series for Social Enterprises/Charities on behalf of Charity Bank in the North (2008)
  • Governance in Further Education: Models of Governance. Presented at Governor Training Seminar (2009)
  • Developing the workforce through working with Higher Education. Presented to West Yorkshire Employer Coalition (2009)

Administrative Responsibilities

Head of Postgraduate Programmes in Accountancy

Teaching and Professional Activities

  • Postgraduate: Module leader Governing Risk, Audit and Ethics
  • Module tutor:Research Methods; International Corporate Reporting; Dissertation; Placement Tutor
  • Undergraduate: Module leader Audit Framework

Teaching and Professional Activities

  • 2012- 2015 External Examiner, University of Ulster
  • Fellow of the Institute of Chartered Accountants in England and Wales
  • Fellow of The Higher Education Academy