QUT offers a diverse range of student topics for Honours, Masters and PhD study. Search to find a topic that interests you or propose your own research topic to a prospective QUT supervisor. You may also ask a prospective supervisor to help you identify or refine a research topic.

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Found 650 matching student topics

Displaying 169–180 of 650 results

Curtailing corporate tax aggression through uncertain tax benefits

Over the last five years Australia has adopted numerous measures to address aggressive corporate tax practices. A recent addition to these measures (on the 1st of January 2019) is AASB Interpretation 23 - Uncertainty over Income Tax Treatments, which was developed to clarify the treatment of uncertain tax positions. This interpretation requires entities who produce general purpose financial reports (GPFRs) to disclose uncertain tax benefits (UTB) in the notes to their financial statements. Extant literature suggests that UTB disclosures are …

Study level
Honours
Faculty
Faculty of Business and Law
School
School of Accountancy

Understanding authenticity seeking in the purchase of indigenous art and souvenirs

There is a growing and substantial body of knowledge concerning tourists' perception of authenticity for indigenous art and souvenirs. Such products have significant impact on local economies.For tourists and visitors, indigenous art and souvenirs are mementos of their travel experiences and help tourists appreciate cross-cultural differences. However, more and more, these products are becoming mass-produced objects where the satisfaction of tourists and the profit motives of retailers are given priority. From the demand side, there are many motives for souvenir …

Study level
PhD, Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Advertising, Marketing and Public Relations

Exploring the attributes that influence the purchase of indigenous art and souvenirs

What attributes influence a consumers' intention to purchase indigenous art and souvenirs? Research has suggested ‘perception of authenticity’ motivate some consumers to seek out and purchase such products. However, authenticity may relate to the marker/artist, aesthetics of the design, or material use. These attributes are identified through the extant literature in indigenous art and souvenirs. The purpose of this research project is to determine what influences perceptions of authenticity, leading to purchase intention.

Study level
PhD, Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Advertising, Marketing and Public Relations

Culture and corruption risks in local government: the role of technology in detecting fraud

A recent investigation by the Crime and Misconduct Commission found serious fraud and corruption across a number of Queensland city councils. This included inappropriate relationships between the Council and the private sector, in particular property developers and improper use of power and influence for personal benefit by elected councilors.This project investigates how council employees and councillors avoid detection under existing accounting controls, and how they can be strengthened. We will focus on the latest technologies for detecting financial misconduct and …

Study level
Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Accountancy

The gender profile of the insolvency profession

Given the advances in representation by women in business leadership and accountancy profession generally, is it inevitable that there remain 'gendered occupational niches'?This project investigates the nature of professional work undertaken by insolvency practitioners and profiles the state of the profession to examine whether there are any isolating influences or barriers to entry for one gender or the other. It will identify the key determinants to effective performance to the role of insolvency practitioner and whether any systemic biases become …

Study level
Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Accountancy

Can executive compensation improve investment efficiency?

Since the last decade, there have been intense debates over whether executive compensation contracts are set optimally for interest alignment between management and shareholders. As Jensen and Murphy (2010) noted, the real problem of compensation is 'not how much you pay, but how'. While there is an agreement that performance-based pay can influence corporate investment decisions, the evidence is less clear on how and to what extent such a link is established. The real interest of this study is to …

Study level
Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Accountancy

Philanthropy and accountability in Australia

Philanthropy (defined here as structured giving through organisations such as foundations) is growing strongly and expected to benefit significantly from the intergenerational transfer of wealth in the coming decades. The accountability of philanthropy is a vital discussion, as criticism grows internationally of the lack of transparency, particularly for wealthy philanthropists who use their retained influence over donated and taxpayer-subsided funds to pursue their individual interests and influence public policy. There are current calls for a national blueprint or strategy for …

Study level
Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Accountancy
Research centre(s)

Australian Centre for Philanthropy and Nonprofit Studies

Compensation consultants: Whom do they serve? New evidence on pay for performance

It is common that companies routinely retain compensation consultants to provide guidance in setting executive pay packages. Most importantly, they offer recommendations about formulating appropriate compensation contracts for top management. Research shows that the size and structure of CEO compensation packages significantly affect firm performance (known as pay-for-performance) and, in particular, excessive CEO compensation is associated with the destruction of shareholder wealth. It is, therefore, interesting to investigate whether the use of compensation consultants actually benefits shareholders (e.g. improve firm …

Study level
Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Accountancy

Risk management and financial systems integrity. Enhancing outcomes for indigenous not-for-profit organisations

This topic examines the NFP sector, in particular, indigenous organisations and the risk associated with incidents of fraud. As funding to these organisations is limited, a fraudulent event can have dire consequences on employees as well as impact future funding opportunities. Scant attention has been paid to the NFP sector in relation to fraud risk management. The study will help to address this.If you are interested in researching this topic as part of a Master of Philosophy (Accountancy), and you …

Study level
Master of Philosophy
Faculty
Faculty of Business and Law
School
School of Accountancy

New technology and the law

Computer vision has developed to a point where machines using artificial intelligence are better and faster than humans at performing many vision-related tasks. For example, we are now often processed through customs based solely on face recognition software. Add to this the fact that the average Australian is photographed on CCTV cameras around 75 times per day. Commercial applications of face recognition technology include Microsoft's Face Application Programming Interface that can be used to classify face images based on gender, …

Study level
PhD, Master of Philosophy

Capacity, wills and enduring powers of attorney

Dr Kelly Purser is interested in talking to students who wish to undertake research on the topics of capacity, wills, enduring powers of attorney, advance health directives, estate planning, equity and trusts, succession, or therapeutic jurisprudence.

Study level
PhD, Master of Philosophy

The softer side of next-gen entrepreneurship: the emotional experience and success

Next-generation (next-gen) entrepreneurs are described as people who operate solely in online environments (i.e. via the internet). The internet and mobile technologies have profoundly impacted the ways in which business is conducted, yet little is known about this new type of business environment. There has been considerable research into entrepreneurs who operate largely in physical 'bricks and mortar' settings, however the literature is limited in providing insight into entrepreneurs who operate solely in online environments.We know that emotions influence the …

Study level
PhD, Master of Philosophy

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