Publications

Here you will find a list of our research publications from 2016-2020. If you wish to search for a publications pre-2016, please visit ePrints and search via author name.

Corporate Purpose: Repurposed to the UN Sustainable Development Goals

Bennison, Linda, Chapple, Larelle, Sadiq, Kerrie (2021) Corporate Purpose: Repurposed to the UN Sustainable Development Goals

Stock trading behaviour and firm performance: Do CEO equity-based compensation and block ownership matter?

Chapple, Ellie, Chen, Brandon, Suleman, Tahir, Truong, Thu Phuong (2021) Stock trading behaviour and firm performance: Do CEO equity-based compensation and block ownership matter? Pacific-Basin Finance Journal, 66 (Online), pp.Article number: 101129.
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Individual tax residence in Australia

Sadiq, Kerrie, Krever, Richard (2020) Individual tax residence in Australia Tax Notes International, pp.10-15.

The case for a universal basic income in South Africa: A conceptual approach

Sadiq, Kerrie, du Preez, Hanneke (2020) The case for a universal basic income in South Africa: A conceptual approach South African Journal of Accounting Research, pp.1-24.
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The taxonomy of taxation

Sadiq, Kerrie, McCredie, Bronwyn, Johnston, Andrew, Talbot, Lorraine (2020) The taxonomy of taxation Great Debates in Commercial and Corporate Law, Great Debates in Law, pp.185-206.

Fundamental Tax Legislation 2020

Pinto, Dale, Kendall, Keith, Sadiq, Kerrie (2020) Fundamental Tax Legislation 2020. [28th ed.] (28th).

Australian Taxation Law Cases 2020

Sadiq, Kerrie (2020) Australian Taxation Law Cases 2020

A Framework for Assessing Business Sector Formulary Apportionment

Sadiq, Kerrie, Krever, Richard, Vaillancourt, François (2020) A Framework for Assessing Business Sector Formulary Apportionment The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option, pp.185-205.

Principles of Taxation Law 2020. [13th ed.]

Sadiq, Kerrie, Black, Celeste, Hanegbi, Rami, Jogarajan, Sunita, Krever, Richard Edward, Obst, Wes, Ting, Antony Ka Fai (2020) Principles of Taxation Law 2020. [13th ed.] (13th).

The challenges of industrial revolutions: Luddism and tax reform

Sadiq, Kerrie, McCredie, Bronwyn (2020) The challenges of industrial revolutions: Luddism and tax reform Australian Business Law Review, 48 (4), pp.318-331.

Archival research on audit partners: assessing the research field and recommendations for future research

Hardies, Kris, Hossain, Sarowar, Chapple, Larelle (2020) Archival research on audit partners: assessing the research field and recommendations for future research Accounting and Finance.
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Board turnover and reorganisation outcomes: Evidence from voluntary administration

Chapple, Ellie, Routledge, James (2020) Board turnover and reorganisation outcomes: Evidence from voluntary administration Australian Accounting Review, 30 (3), pp.212-224.
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Are Friday announcements special in a continuous disclosure environment?

Chapple, Larelle, Duong, Lien, Truong, Thu Phuong (2020) Are Friday announcements special in a continuous disclosure environment? Accounting and Finance.
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The role of the company secretary in facilitating board effectiveness: reporting and compliance

Nowland, John, Chapple, Larelle, Johnston, Joseph (2020) The role of the company secretary in facilitating board effectiveness: reporting and compliance Accounting and Finance.
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Drivers of tight carbon control in the context of climate change regulation

Bui, Binh, Chapple, Ellie, Truong, Thu Phuong (2020) Drivers of tight carbon control in the context of climate change regulation Accounting and Finance, 60 (1), pp.183-226.
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Corporate Culture and Fraud

Chapple, Larelle, Walsh, Kathleen D., Shen, Yun, Baker, H. Kent, Purda, Lynnette, Saadi, Samir (2020) Corporate Culture and Fraud Corporate Fraud Exposed: A Comprehensive and Holistic Approach, pp.85-106.

Women on boards and greenhouse gas emission disclosures

Hollindale, Janice, Kent, Pamela, Routledge, James, Chapple, Ellie (2019) Women on boards and greenhouse gas emission disclosures Accounting and Finance, 59 (1), pp.277-308.
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Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations.

Sawyer AJ. and Sadiq K. (2019) Sawyer AJ. and Sadiq K. (2019) Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations. Company and Securities Law Journal 36(7): 570-586.. Company and Securities Law Journal .

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Country-by-country tax reporting: A critical analysis of enhanced regulatory requirements for multinational corporations

Sawyer, Adrian, Sadiq, Kerrie (2019) Country-by-country tax reporting: A critical analysis of enhanced regulatory requirements for multinational corporations Company and Securities Law Journal, 36 (7), pp.570-586.

Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems

Sadiq, Kerrie, Sawyer, Adrian, McCredie, Bronwyn (2019) Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems eJournal of Tax Research, 16 (3), pp.737-761.
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Actions to counter base erosion and profit shifting: A general report

Sadiq, Kerrie, Krever, Rick, Sadiq, K, Sawyer, A, McCredie, B (2019) Actions to counter base erosion and profit shifting: A general report Tax design and administration in a post-BEPS era: A study of key reform measures in 18 jurisdictions, pp.1-24.

Australian Taxation Law Cases 2019

Sadiq, Kerrie (2019) Australian Taxation Law Cases 2019

Non-residents and capital gains tax in Australia

Krever, Rick, Sadiq, Kerrie (2019) Non-residents and capital gains tax in Australia Canadian Tax Journal, 67 (1), pp.1-22.

New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia

Sadiq, Kerrie, Sawyer, Adrian (2019) New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia eJournal of Tax Research, 16 (2), pp.362-392.
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The adoption of BEPS in Australia

Sadiq, Kerrie, Mellor, Peter, Sadiq, K, Sawyer, A, McCredie, B (2019) The adoption of BEPS in Australia Tax design and administration in a post-BEPS era: A study of key reform measures in 18 jurisdictions, pp.25-43.

Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions

Sadiq, Kerrie, Sawyer, Adrian, McCredie, Bronwyn (2019) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions

Principles of Taxation Law 2019 [12th Edition]

Sadiq, Kerrie, Black, Celeste, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Ting, Antony (2019) Principles of Taxation Law 2019 [12th Edition]

CSR and tax: a study in the transition from an 'aggregate' to 'real entity' view of corporations

McCredie, Bronwyn, Sadiq, Kerrie (2019) CSR and tax: a study in the transition from an 'aggregate' to 'real entity' view of corporations Pacific Accounting Review, 31 (4), pp.553-573.
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Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability

McCredie, Bronwyn, Sadiq, Kerrie, Chapple, Ellie (2019) Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability Australian Journal of Management, 44 (4), pp.648-664.
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The legitimation of corporate tax minimization

Anesa, Mattia, Gillespie, Nicole, Spee, Paul, Sadiq, Kerrie (2019) The legitimation of corporate tax minimization Accounting, Organizations and Society, 75, pp.17-39.
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New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia

Sadiq, Kerrie, Sawyer, Adrian (2019) New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia eJournal of Tax Research, 16 (2), pp.362-392.
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Tax: Women, work, and family

O'Connell, Ann, Sadiq, Kerrie (2019) Tax: Women, work, and family Pittsburgh Tax Review, 16 (2), pp.179-187.

Fundamental Tax Legislation 2019. [27th ed.]

Pinto, Dale, Kendall, Keith, Sadiq, Kerrie (2019) Fundamental Tax Legislation 2019. [27th ed.] (27th).

Principles of taxation law 2019 (12th Edition)

Sadiq, Kerrie, Black, Celeste, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Ting, Antony (2019) Principles of taxation law 2019 (12th Edition)

Country-by-country tax reporting: A critical analysis of enhanced regulatory requirements for multinational corporations

Sawyer, Adrian, Sadiq, Kerrie (2019) Country-by-country tax reporting: A critical analysis of enhanced regulatory requirements for multinational corporations Company and Securities Law Journal, 36 (7), pp.570-586.

Stock trading behaviour and firm performance: Do CEO equity-based compensation and block ownership matter?

Chapple, Ellie, Chen, Brandon, Suleman, Tahir, Truong, Thu Phuong (2019) Stock trading behaviour and firm performance: Do CEO equity-based compensation and block ownership matter? Pacific-Basin Finance Journal, Online (Online), pp.Article number: 101129 1-41.
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Explaining auditors' propensity to issue going-concern opinions in Australia after the global financial crisis

Carson, Elizabeth, Fargher, Neil, Zhang, Yuyu (2019) Explaining auditors' propensity to issue going-concern opinions in Australia after the global financial crisis Accounting and Finance, 59 (4), pp.2415-2453.
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Responsible science: Celebrating the 50-year legacy of using a registration-based framework

Aman, Hiroyuki, Beekes, Wendy, Berkman, Henk, Bohmann, Marc, Bradbury, Mike, Chapple, Ellie, Chang, Millicent, Clout, Victoria, Faff, Robert, Han, Jianlei, et al. (2019) Responsible science: Celebrating the 50-year legacy of using a registration-based framework Pacific-Basin Finance Journal, 56, pp.129-150.
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New modes of managing grand challenges: Cross-sector collaboration and the refugee crisis of the Asia Pacific

Quayle, Annette, Grosvold, Johanne, Chapple, Ellie (2019) New modes of managing grand challenges: Cross-sector collaboration and the refugee crisis of the Asia Pacific Australian Journal of Management, 44 (4), pp.665-686.
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Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China

Li, Zhongtian, Haque, Shamima, Chapple, Ellie (2018) Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China Accounting Research Journal, 31 (1), pp.22-45.
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Does auditor gender affect issuing going-concern decisions for financially distressed clients?

Hossain, Sarowar, Chapple, Ellie, Monroe, Gary (2018) Does auditor gender affect issuing going-concern decisions for financially distressed clients? Accounting and Finance, 58 (4), pp.1027-1061.
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Companies that pay more tax deliver shareholders better returns: New study

Sadiq, Kerrie, McCredie, Bronwyn (2018) Companies that pay more tax deliver shareholders better returns: New study The Conversation, January 24.

'Name and Shame' - director attendance disclosure and practice

Chapple, Ellie, Gray, Stephen, Nowland, John, Sadiq, Kerrie (2018) 'Name and Shame' - director attendance disclosure and practice Journal of Corporate Law Studies, 18 (2), pp.311-337.
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Australian Taxation Law Cases 2018 [13th Edition]

Sadiq, Kerrie (2018) Australian Taxation Law Cases 2018 [13th Edition]

Rethinking the interest deduction rules in light of the Chevron Australia case

Sadiq, Kerrie (2018) Rethinking the interest deduction rules in light of the Chevron Australia case Bulletin for International Taxation, 72 (9), pp.545-553.

Tax and whistle-blower protection: Part of a commitment to tackling tax misconduct in Australia

Sadiq, Kerrie (2018) Tax and whistle-blower protection: Part of a commitment to tackling tax misconduct in Australia Intertax, 46 (5), pp.429-433.
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Fundamental Tax Legislation 2018 [26th Edition]

Pinto, Dale, Kendall, Keith, Sadiq, Kerrie (2018) Fundamental Tax Legislation 2018 [26th Edition]

Principles of Taxation Law 2018 [11th Edition]

Sadiq, Kerrie, Coleman, Cynthia, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Teoh, Jonathan, Ting, Antony (2018) Principles of Taxation Law 2018 [11th Edition]

Corporate board and corporate social responsibility assurance: Evidence from China

Liao, Lin, Lin, Teng (Philip), Zhang, Yuyu (2018) Corporate board and corporate social responsibility assurance: Evidence from China Journal of Business Ethics, 150 (1), pp.211-225.
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Bank audit fees and asset securitization risks

Cullen, Grant, Gasbarro, Dominic, Monroe, Gary, Shailer, Greg, Zhang, Yuyu (2018) Bank audit fees and asset securitization risks Auditing, 37 (1), pp.21-48.
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So what’s a secretary to do? Banking Royal Commission raises questions about what’s in minutes

Chapple, Ellie Larelle, Sinnewe, Elisabeth (2018) So what’s a secretary to do? Banking Royal Commission raises questions about what’s in minutes The Conversation, November 29.

Are covered calls the right option for Australian investors?

Niblock, Scott, Sinnewe, Elisabeth (2018) Are covered calls the right option for Australian investors? Studies in Economics and Finance, 35 (2), pp.222-243.
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Corporate governance and management earnings forecast behaviour: Evidence from a low private litigation environment

Chapple, Ellie, Dunstan, Keitha, Truong, Thu Phuong (2018) Corporate governance and management earnings forecast behaviour: Evidence from a low private litigation environment Pacific Accounting Review, 30 (2), pp.222-242.
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Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China.

Li, Zhongtian, Haque, Shamima, Chapple, Ellie (2018) Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China Accounting Research Journal, 31 (1), pp.22-45.
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The penalty quantum for non-compliance with corporate disclosure: Solace for the market

Chapple, Ellie, Truong, Thu Phuong, Welsh, Michelle (2018) The penalty quantum for non-compliance with corporate disclosure: Solace for the market Company and Securities Law Journal, 36 (4), pp.292-306.

Sliding doors: Comparing backdoor listing and frontdoor listing for Australian start-ups.

Chapple, Ellie, Clout, Victoria, Perry, Alexandra, Truong, Thu Phuong (2018) Sliding doors: Comparing backdoor listing and frontdoor listing for Australian start-ups Australian Journal of Corporate Law, 33 (3), pp.340-363.

The use of social media to detect corporate fraud: A case study approach

Xiong, Feng, Chapple, Ellie, Yin, Haiying (2018) The use of social media to detect corporate fraud: A case study approach Business Horizons, 61 (4), pp.623-633.
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Corporate fraud culture: Re-examining the corporate governance and performance relation

Tan, David, Chapple, Ellie, Walsh, Kathleen (2017) Corporate fraud culture: Re-examining the corporate governance and performance relation Accounting and Finance, 57 (2), pp.597-620.
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A review of corporate practice of reporting on social media

Chapple, Ellie, Sadiq, Kerrie, Xiong, Feng (2017) A review of corporate practice of reporting on social media Australian Journal of Corporate Law, 32 (2), pp.222-240.

Addressing aggressive tax planning through mandatory corporate tax disclosures: an exploratory case study

Zummo, Heidi, McCredie, Bronwyn, Sadiq, Kerrie (2017) Addressing aggressive tax planning through mandatory corporate tax disclosures: an exploratory case study eJournal of Tax Research, 15 (2), pp.359-383.
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Equity market consequences of the social media revolution

McCredie, Bronwyn (2017) Equity market consequences of the social media revolution Accounting Research Journal, 30 (2), pp.132-136.
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Beyond country-by-country reporting: A modest proposal to enhance corporate accountability

Johnston, Andrew, Sadiq, Kerrie (2017) Beyond country-by-country reporting: A modest proposal to enhance corporate accountability New Zealand Universities Law Review, 27 (3), pp.569-600.

Unitary Taxation of the Finance Sector

Sadiq, Kerrie, Picciotto, S (2017) Unitary Taxation of the Finance Sector Taxing multinational enterprises as unitary firms, pp.119-129.

Principles of Taxation Law [10th Edition]

Sadiq, Kerrie, Coleman, Cynthia, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Teoh, Jonathan, Ting, Antony (2017) Principles of Taxation Law [10th Edition]

Australia

Preshaw, Damian, Sadiq, Kerrie, International Fiscal Association (IFA) (2017) Australia The future of transfer pricing (IFA Cahier Volume 102b), pp.111-134.

Gender equality and a rights based approach to tax reform

Hodgson, Helen, Sadiq, Kerrie, Stewart, M (2017) Gender equality and a rights based approach to tax reform Tax, social policy and gender: Rethinking equality and efficiency, pp.99-129.

Corporate Social Responsibility Assurance

Zhang, Yuyu, Poff, D C, Michalos, A C (2017) Corporate Social Responsibility Assurance Encyclopedia of business and professional ethics, pp.1-5.

Auditors' gender differences and client portfolios

Lee, Hyejung, Zhang, Yuyu, Hutchinson, Marion, Duh, R R, Gul, F, Yen, S H, Matolcsy, Z (2017) Auditors' gender differences and client portfolios Journal of Contemporary Accounting and Economics Doctoral Consortium and Annual Symposium 2017: Proceedings, pp.265-332.

Client importance and audit quality, office level evidence from the banking industry: a pitch

Zhang, Yuyu (2017) Client importance and audit quality, office level evidence from the banking industry: a pitch Accounting Research Journal, 30 (2), pp.1-8.
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Future cash flow predictability of non-IFRS earnings: Australian evidence

Sinnewe, Elisabeth, Harrison, Jennifer, Wijiweera, Albert (2017) Future cash flow predictability of non-IFRS earnings: Australian evidence Australian Accounting Review, 27 (2), pp.118-128.
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Church attendance, faith and the allocation of time: Evidence from Australia

Kortt, Michael, Steen, Todd, Sinnewe, Elisabeth (2017) Church attendance, faith and the allocation of time: Evidence from Australia International Journal of Social Economics, 44 (12), pp.2112-2127.
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Examining the economic consequences of concise integrated reports: a pitch

Sinnewe, Elisabeth (2017) Examining the economic consequences of concise integrated reports: a pitch Accounting Research Journal, 30 (4), pp.356-361.
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A review of superannuation fund performance studies: Empirical evidence from Australia - 2000 to 2014

Niblock, Scott, Sinnewe, Elisabeth, Heng, Panha (2017) A review of superannuation fund performance studies: Empirical evidence from Australia - 2000 to 2014 Accounting Research Journal, 30 (2), pp.1-29.
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The future of transfer pricing

Preshaw, Damian, Sadiq, Kerrie, International Fiscal Association (IFA) (2017) The future of transfer pricing The future of transfer pricing (IFA Cahier Volume 102b), pp.111-134.

The business case for gender and culture diversity on corporate boards

Johl, Shireenjit K., Chapple, Larelle June (2016) The business case for gender and culture diversity on corporate boards Accounting and Finance Association of Australia and New Zealand.

Financial reporting on social media (including Twitter) - reviewing the challenges

Chapple, Larelle June, Prasad, Acklesh, Xiong, Feng (2016) Financial reporting on social media (including Twitter) - reviewing the challenges Accounting and Finance Association of Australia and New Zealand.

The economic consequences of corporate financial reporting on Twitter

Xiong, Feng, Prasad, Acklesh, Chapple, Ellie (2016) The economic consequences of corporate financial reporting on Twitter Conference on Financial Markets and Corporate Governance, (50344), pp.1-1.

The channels of monetary policy triggered by central bank actions and statements in the Australian equity market

McCredie, Bronwyn, Docherty, Paul, Easton, Stephen, Uylangco, Katherine (2016) The channels of monetary policy triggered by central bank actions and statements in the Australian equity market International Review of Financial Analysis, 46, pp.46-61.
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The differential impact of monetary policy announcements and explanatory minute releases on the Australian foreign exchange market

McCredie, Bronwyn (2016) The differential impact of monetary policy announcements and explanatory minute releases on the Australian foreign exchange market 2016 Accounting & Finance Association of Australia and New Zealand.

European Commission warns multinationals as Apple ordered to pay €13 billion in tax

Sadiq, Kerrie (2016) European Commission warns multinationals as Apple ordered to pay €13 billion in tax The Conversation, August (31).

Trends in auditor reporting in Australia: A synthesis and opportunities for research

Carson, Elizabeth, Fargher, Neil, Zhang, Yuyu (2016) Trends in auditor reporting in Australia: A synthesis and opportunities for research Australian Accounting Review, 26 (3), pp.226-242.
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Australia's Cooperative Research Centre Program: A transaction cost theory perspective

Sinnewe, Elisabeth, Charles, Michael, Keast, Robyn (2016) Australia's Cooperative Research Centre Program: A transaction cost theory perspective Research Policy, 45 (1), pp.195-204.
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Religion and earnings: Evidence from Germany

Sinnewe, Elisabeth, Kortt, Michael, Steen, Todd (2016) Religion and earnings: Evidence from Germany International Journal of Social Economics, 43 (8), pp.841-855.
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Is biggest best? A comparative analysis of the financial viability of the Brisbane City Council

Sinnewe, Elisabeth, Kortt, Michael, Dollery, Brian (2016) Is biggest best? A comparative analysis of the financial viability of the Brisbane City Council Australian Journal of Public Administration, 75 (1), pp.39-52.
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Country-by-country reporting: An assessment of its objective and scope

Longhorn, Monique, Rahim, Mia, Sadiq, Kerrie (2016) Country-by-country reporting: An assessment of its objective and scope eJournal of Tax Research, 14 (1), pp.4-33.
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