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.

Sadiq, Kerrie, Krever, Richard (2020) Individual tax residence in Australia Tax Notes International, pp.10-15. [eprints.qut.edu.au/202776/]
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. [eprints.qut.edu.au/200419/]
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. [eprints.qut.edu.au/200444/]
Pinto, Dale, Kendall, Keith, Sadiq, Kerrie (2020) Fundamental Tax Legislation 2020. [28th ed.] (28th). [eprints.qut.edu.au/200442/]
Sadiq, Kerrie (2020) Australian Taxation Law Cases 2020 [eprints.qut.edu.au/200440/]
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. [eprints.qut.edu.au/180786/]
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). [eprints.qut.edu.au/200443/]
Sadiq, Kerrie, McCredie, Bronwyn (2020) The challenges of industrial revolutions: Luddism and tax reform Australian Business Law Review, 48 (4), pp.318-331. [eprints.qut.edu.au/200445/]
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. [eprints.qut.edu.au/123922/]
Chapple, Ellie, Routledge, James (2020) Board turnover and reorganisation outcomes: Evidence from voluntary administration Australian Accounting Review, 30 (3), pp.212-224. [eprints.qut.edu.au/122177/]
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. [eprints.qut.edu.au/111034/]
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 . (http://sites.thomsonreuters.com.au/journals/2019/03/14/company-and-securities-law-journal-update-vol-36-pt-7/)

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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. [eprints.qut.edu.au/127554/]
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. [eprints.qut.edu.au/127650/]
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. [eprints.qut.edu.au/125513/]
Sadiq, Kerrie (2019) Australian Taxation Law Cases 2019 [eprints.qut.edu.au/128447/]
Krever, Rick, Sadiq, Kerrie (2019) Non-residents and capital gains tax in Australia Canadian Tax Journal, 67 (1), pp.1-22. [eprints.qut.edu.au/128964/]
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. [eprints.qut.edu.au/126729/]
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. [eprints.qut.edu.au/125509/]
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 [eprints.qut.edu.au/123892/]
Sadiq, Kerrie, Black, Celeste, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Ting, Antony (2019) Principles of Taxation Law 2019 [12th Edition] [eprints.qut.edu.au/128448/]
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. [eprints.qut.edu.au/130896/]
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. [eprints.qut.edu.au/131930/]
Anesa, Mattia, Gillespie, Nicole, Spee, Paul, Sadiq, Kerrie (2019) The legitimation of corporate tax minimization Accounting, Organizations and Society, 75, pp.17-39. [eprints.qut.edu.au/131643/]
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. [eprints.qut.edu.au/126729/]
O'Connell, Ann, Sadiq, Kerrie (2019) Tax: Women, work, and family Pittsburgh Tax Review, 16 (2), pp.179-187. [eprints.qut.edu.au/130839/]
Pinto, Dale, Kendall, Keith, Sadiq, Kerrie (2019) Fundamental Tax Legislation 2019. [27th ed.] (27th). [eprints.qut.edu.au/200441/]
Sadiq, Kerrie, Black, Celeste, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Ting, Antony (2019) Principles of taxation law 2019 (12th Edition) [eprints.qut.edu.au/128448/]
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. [eprints.qut.edu.au/127554/]
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. [eprints.qut.edu.au/127471/]
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. [eprints.qut.edu.au/114334/]
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. [eprints.qut.edu.au/129238/]
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. [eprints.qut.edu.au/131893/]
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. [eprints.qut.edu.au/105570/]
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. [eprints.qut.edu.au/101754/]
Sadiq, Kerrie, McCredie, Bronwyn (2018) Companies that pay more tax deliver shareholders better returns: New study The Conversation, January 24. [eprints.qut.edu.au/118716/]
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. [eprints.qut.edu.au/120016/]
Sadiq, Kerrie (2018) Australian Taxation Law Cases 2018 [13th Edition] [eprints.qut.edu.au/121806/]
Sadiq, Kerrie (2018) Rethinking the interest deduction rules in light of the Chevron Australia case Bulletin for International Taxation, 72 (9), pp.545-553. [eprints.qut.edu.au/121606/]
Sadiq, Kerrie (2018) Tax and whistle-blower protection: Part of a commitment to tackling tax misconduct in Australia Intertax, 46 (5), pp.429-433. [eprints.qut.edu.au/118715/]
Pinto, Dale, Kendall, Keith, Sadiq, Kerrie (2018) Fundamental Tax Legislation 2018 [26th Edition] [eprints.qut.edu.au/121807/]
Sadiq, Kerrie, Coleman, Cynthia, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Teoh, Jonathan, Ting, Antony (2018) Principles of Taxation Law 2018 [11th Edition] [eprints.qut.edu.au/121808/]
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. [eprints.qut.edu.au/95304/]
Cullen, Grant, Gasbarro, Dominic, Monroe, Gary, Shailer, Greg, Zhang, Yuyu (2018) Bank audit fees and asset securitization risks Auditing, 37 (1), pp.21-48. [eprints.qut.edu.au/105533/]
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. [eprints.qut.edu.au/123306/]
Niblock, Scott, Sinnewe, Elisabeth (2018) Are covered calls the right option for Australian investors? Studies in Economics and Finance, 35 (2), pp.222-243. [eprints.qut.edu.au/123938/]
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. [eprints.qut.edu.au/123793/]
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. [eprints.qut.edu.au/105570/]
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. [eprints.qut.edu.au/123587/]
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. [eprints.qut.edu.au/125505/]
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. [eprints.qut.edu.au/123921/]
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. [eprints.qut.edu.au/91138/]
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. [eprints.qut.edu.au/111032/]
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. [eprints.qut.edu.au/115124/]
McCredie, Bronwyn (2017) Equity market consequences of the social media revolution Accounting Research Journal, 30 (2), pp.132-136. [eprints.qut.edu.au/111035/]
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. [eprints.qut.edu.au/118709/]
Sadiq, Kerrie, Picciotto, S (2017) Unitary Taxation of the Finance Sector Taxing multinational enterprises as unitary firms, pp.119-129. [eprints.qut.edu.au/104380/]
Sadiq, Kerrie, Coleman, Cynthia, Hanegbi, Rami, Jogarajan, Sunita, Krever, Rick, Obst, Wes, Teoh, Jonathan, Ting, Antony (2017) Principles of Taxation Law [10th Edition] [eprints.qut.edu.au/106027/]
Preshaw, Damian, Sadiq, Kerrie, International Fiscal Association (IFA) (2017) Australia The future of transfer pricing (IFA Cahier Volume 102b), pp.111-134. [eprints.qut.edu.au/109825/]
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. [eprints.qut.edu.au/114401/]
Zhang, Yuyu, Poff, D C, Michalos, A C (2017) Corporate Social Responsibility Assurance Encyclopedia of business and professional ethics, pp.1-5. [eprints.qut.edu.au/109623/]
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. [eprints.qut.edu.au/105673/]
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. [eprints.qut.edu.au/109621/]
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. [eprints.qut.edu.au/114302/]
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. [eprints.qut.edu.au/101812/]
Sinnewe, Elisabeth (2017) Examining the economic consequences of concise integrated reports: a pitch Accounting Research Journal, 30 (4), pp.356-361. [eprints.qut.edu.au/111031/]
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. [eprints.qut.edu.au/101799/]
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. [eprints.qut.edu.au/109825/]
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. [eprints.qut.edu.au/97865/]
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. [eprints.qut.edu.au/97866/]
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. [eprints.qut.edu.au/93196/]
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. [eprints.qut.edu.au/95366/]
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. [eprints.qut.edu.au/97868/]
Sadiq, Kerrie (2016) European Commission warns multinationals as Apple ordered to pay €13 billion in tax The Conversation, August (31). [eprints.qut.edu.au/99623/]
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. [eprints.qut.edu.au/89271/]
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. [eprints.qut.edu.au/93373/]
Sinnewe, Elisabeth, Kortt, Michael, Steen, Todd (2016) Religion and earnings: Evidence from Germany International Journal of Social Economics, 43 (8), pp.841-855. [eprints.qut.edu.au/99766/]
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. [eprints.qut.edu.au/82067/]
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. [eprints.qut.edu.au/98115/]