Overview
While regulation is often perceived within a vertical hierarchy of a state-centred paradigm with command and control tools, legal researchers in this program look to a decentred account of regulation which highlights not only the role of state institutions, but also regulatory actors such as the role of markets, third party accreditation and self regulation and private grievance procedures. Researchers examine the complex array of interdependent and overlapping mechanisms in contract, intellectual property, taxation, corporation, and insurance laws.
- Research leader
- Research team
- QUT
- Organisational unit
- Lead unit School of Accountancy Other units
- Research areas
Professor Kerrie Sadiq
Professor Julie-Anne Tarr
Dr Amanda McBratney
Dr Rouhshi Low
Mr Stephen Marsden
Professor Larelle Chapple
Professor Myles McGregor-Lowndes
Dr Mia RahimDetails
Some of the research currently being conducted by this group includes:
- the regulation and reform of fundraising laws, charity governance regulations, definition of charity and the administration of government grants and service agreements.
- examining the rules, policies and laws that govern and regulate transactions by participants in the capital market. Using accounting information and other data gathered from observing transactions (such as capital raising, mergers, audit opinions and voluntary reporting), the results of this research provide evidence to inform policy debates.
- the concept of 'meta-regulation' and its possible impact on corporate laws. The research aims to describe different meta-regulation approaches to corporate laws, so that laws can effectively link social values to economic incentives and disincentives, and can indirectly influence companies to incorporate corporate social responsibility principles at the core of their self-regulation strategies.
- fraud and corresponding regulatory issues, focusing on corporate fraud and misconduct and the impact of technology on fraud risks for businesses, such as cybercrime and cloud computing (for example, fraudulent phoenix behaviour and the commercial risks of cloud computing).
- addressing aggressive tax planning and tax avoidance by multinational entities (MNEs) and investigating whether a unitary taxation approach which reflects economic realities would more easily and effectively ensure that the profits of MNEs are taxed in the jurisdictions which give rise to those profits.
