Our research focuses include:
- corporate financial misconduct
- integrated reporting and assurance
- strengthening the role of gatekeepers
- utility of public enforcement
- tax based on transparency
Characterising these functions for each of the industry stakeholder roles will be a major outcome of this research.
Globalisation and changes in technology are creating new challenges and opportunities for accounting and auditing. Increasing demand for greater transparency, effective controls and higher levels of assurance raises questions about the role of gatekeepers, managers, accountants and assurance providers.
New technologies fuel business innovation, but also disrupt established processes of producing and disseminating accounting information. The demand of social change in the global economy re-evaluates the fair and equitable allocation of financial and non-financial resources and responsibility for externalities.
We seek to answer how businesses and regulators can best respond to social change, innovate and adapt to enable economic growth, and improve reporting and accountability to stakeholders.
Our research aims to recommend innovation and reform to the existing frameworks. In a contemporary setting, such as the capital markets, managers of firms and organisations are charged with the responsibility of making a variety of decisions about reporting, disclosure and the level of assurance.
Reporting, disclosure, and auditing are all action words denoting a dynamic process in producing and disseminating new and credible information. Characterising these functions for each of the industry stakeholder roles will be a major outcome of our research.