Key research themes
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’, ‘auditing’ are all action words denoting a dynamic process in producing and disseminating new and credible information. Characterizing these functions for each of the industry stakeholder roles will be a major outcome of this research. Their future roles and responsibilities are evaluated through a focus on five research themes.
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