Corporate governance, financial reporting and taxation
The department has a group of researchers that are specialised and trained in undertaking empirical accounting research. There is a particular focus on governance mechanisms and economic consequences of international and domestic accounting standards and managerial discretionary accounting policy choices on financial reporting behaviour within the Asia-Pacific region and other emerging and developed countries.
Our main research areas include:
- Financial Reporting Standards
- Accounting Regulations
- Accounting Conservatism
- Accounting for Asset Write-Offs
- Business Combinations and Intangible Assets
- Corporate Disclosure (mandatory and voluntary)
- Earnings Quality and Earnings (accruals and real) Management
- Executive Compensation
- Fair Value Accounting
- Related Party Transactions
- Micro-finance Institutions, and the role of governance mechanisms on market performance, market valuation and reporting quality
- Taxation.
Our researchers are well respected within Australia and internationally for their significant contribution for enhancing understanding of the current state of knowledge on the issues mentioned above and have been successful in publications in such reputed journals as:
- Abacus
- Accounting and Business Research
- Accounting Education
- Accounting, Business and Financial History
- Accounting and Finance
- British Accounting Review
- Corporate Governance: an International Review
- International Journal of Accounting
- Journal of Accounting and Public Policy
- Journal of Business Finance and Accounting
- Journal of Contemporary Accounting and Economics
- Journal of International Accounting Research.