Our research covers contemporary issues that face business professionals, accountants and financial managers in today's rapidly changing organisations, in both private and nonprofit sectors.
How are organisations governed? What determines their performance and governance arrangements? What are the risk factors facing modern organisations? And how do we build capacity for the future through superannuation and wealth management?
Research programs and groups
Details about our researchers and their areas of expertise:
- Accounting for social and environmental sustainability
- Accounting for social change
- Accounting information systems research
- Auditing and financial reporting
- Corporate governance and behavioural governance
- Forensic accounting
- Not-for-profit accounting and accountability research group
- Regulation and taxation
- Superannuation and wealth management
Business School research
Our researchers are part of the School of Accountancy at the QUT Business School and collaborate widely for cross-disciplinary research.
Find out more about joining us as a research student or acadamic:
- 3 (world standard)
We are highly successful in obtaining nationally competitive grants such as Australian Research Council (ARC) Discovery and Linkage. We also receive significant funds through government and industry partnerships.
Between 2010 and 2013, we received approximately $1.25 million in research funds.
Our research is published in quality journals, academic books and conference proceedings. Browse our publications:
This is just a sample of our research activity in this area.
- Accountability relationships between the not-for-profit and for-profit sectors
- Accountants' contribution to achieving operational sustainability for Australian not-for-profit organisations
- Director Identity, Identification and Information Flows as Predictors of Board Monitoring, Resource Provision and Organisational Performance
- Financial literacy and superannuation investment choice decisions
- Financial returns from New Public Management: A New Zealand perspective five years on
- Insights into the latest trends in accounting forensics and the critical relationship between accounting research, industry and education
- Integrated Reporting: solution or burden for the complexity of not-for-profit reporting
- Measuring the social impact of social procurement
- Reporting Contributed Services: practices and motivations of mission-oriented organisations
- The Limits of Disclosure: Private Rights, Public Duties and the Search for Accountable Governance
- The opportunistic timing of price-sensitive disclosures prior to executive stock option exercise in the Australian mining sector
- The value of accounting for value
- The value of financial planning advice - process and outcome effects on consumer well-being
Potential topics for new research students, and topics our students are currently studying.
- 'Social audit': a tool for enhancing corporate accountability
- Accounting information system risk management in the cloud computing service environment
- An empirical analysis of audit effectiveness in light of recent regulatory changes
- An investigation of the interplay between directors on board sub-committees and board decision making
- Assessing accountancy capstone's effectiveness in the university-to-work transition
- Audit quality, reporting quality and cross-listing: evidence from Chinese companies
- Board characteristics' influence on corporate reputation in Australian listed companies
- Board characteristics, IT governance effectiveness and business process performance
- Cloud computing adopting and experiences by small-to-medium-sized accounting firms
- Combating tax avoidance via country by country reporting
- Concurrent independent forensic witness processes in Australia: the impact on quality, independence and effectiveness of forensic independent witnesses
- Control and collaboration in the boardroom: an observational investigation
- Corporate reporting of corporate citizenship
- Corporate social and environmental audit
- Corporate social and environmental performance information and related accountability practices
- Design and criteria of strategic performance management systems in not-for-profit organisations
- Developing a framework for assessing, developing and communicating the financial sustainability of Australian international aid organisations
- Do changes in risk management and disclosures affect performance and accountability of the boards of directors?
- Do interlocking directorates affect firms' performances - study on Bangladesh?
- Effective management accounting practices through a dynamic information system environment
- Ensuring business value from cloud computing services: the role of IT competencies
- Financial experts on the board of directors: a good or a bad thing?
- Financial literacy and superannuation investment decision-making in a choice environment: an exploratory study.
- Fiscal accountability in a human rights framework
- Floods and insurance in Queensland
- Forced saving: a comparative analysis of mandatory retirement funding schemes in Australia and Hong Kong
- Fraud, financial misconduct and the quality of corporate governance
- From CSR/sustainability to integrated reporting: the rise and rise of non-financial performance measures
- How do senior management impress others about their performance?
- How much is a company really worth: developments in fair value reporting
- Innovation in auditing: auditors of the future
- Innovations in reporting: challenges and opportunities when implementing integrated reporting
- Interim financial reporting in the Asia-Pacific region
- Is there a case for mandating board diversity quotas in Australia?
- Mind the gap! The missing link amongst the major international arrangements for raising social responsibilities of transnational corporations
- Moral disengagement in the board appointment process
- Motivation for Corporate social responsibility (CSR) disclosure by corporations (or by social enterprises or by not for profit organizations)
- Not-for-profits are answerable too! How fraudster profiling may improve accountability, governance and financial survival
- On determining the path to cloud accounting
- Outcomes transparency and the democratic paradox in Australian superannuation standard setting: does ED223 promote and protect fund-member interests?
- Perceptions of workplace learning in the accountancy schools of Australian universities: a partnership model
- Performance disclosure in relation to elimination of fraud, bribery or corruption: evidence from corporations
- Profiling white-collar criminals: differences between offenders in for-profit and not-for-profit organisations
- Promoter penalties in Australia: an effective deterrent?
- Related party transaction: a cross firm analysis in the Asia Pacific region
- Risk-based management accounting in an Australian context
- Self-managed super funds: auditor independence issues
- Social audit: is it a myth, mess or milestone in corporate social responsibility regulation?
- Social media and risk management
- Sustaining the operational capability of not for profit organisations: towards an accountability framework for the reporting of multiple capitals
- The company secretary's role on contemporary boards
- The gender profile of the insolvency profession: occupational segregation?
- The governance failures inherent in private equity targets
- The history of the changing research and development tax concessions
- The impact of the rise of enlightened shareholder primacy over the managerial accountability practice in Australian companies
- The role of accounting in mediating environmental issues: an examination of the Wild Rivers legislation in Cape York
- The role of accounting in the Queensland Coal Seam Gas (CSG) political debate
- Using global formulary apportionment as a firm-specific approach to international profit allocation
Researchers have linkages with researchers at:
- Grenoble University, France
- Universidad Carlos III de Madrid, Spain
- Massey University, New Zealand
- Arizona State University, USA
- Catholic University of Louvain, Belgium
- IE Business School, Madrid, Spain
- Stockholm University, Sweden
- University of Glasgow, UK
- University of Manchester, UK
- University of Melbourne, Australia
- University of New South Wales, Australia
- University of Queensland, Australia
- Victoria University of Wellington, New Zealand
Significant corporate partnerships
- Financial Services Council
- Q Super
We measure our success by the effect our research has on the real world. Here are some examples of how our projects are making an impact.
Women in corporate governance
Female directors make up only 18% of Australia's top company boards, and 10% of external auditors. Professor Ellie Chapple and her research collaborators are finding out why, and how to increase female participation at the top level.
Multinationals and aggressive tax planning
Multinationals can legally avoid tax on profits made from activities in developing nations. Professor Kerrie Sadiq is working with the International Centre for Tax and Development ways to address this problem.