Improving the Credibility of Greenhouse Gas Emissions Disclosures. There is increasing demand for disclosures about greenhouse gas emissions around the world, and a desire to improve their credibility. This study will provide insights into the types of reporting and assurance that can be provided. In addition, it will examine the extent to which users are influenced by the greenhouse gas disclosures and assurance provided. As such, this research will provide an important knowledge base in determ ....Improving the Credibility of Greenhouse Gas Emissions Disclosures. There is increasing demand for disclosures about greenhouse gas emissions around the world, and a desire to improve their credibility. This study will provide insights into the types of reporting and assurance that can be provided. In addition, it will examine the extent to which users are influenced by the greenhouse gas disclosures and assurance provided. As such, this research will provide an important knowledge base in determining the appropriate focus of future reporting and assurance in this area. It is expected that this research will inform the development of an international and Australian assurance standard on greenhouse gas emissions.Read moreRead less
Developing a Model for the Evaluation of Australian Public Private Partnerships. The primary aim of this research project is to improve the long-term evaluation of Australian Public Private Partnerships (PPPs). Growing commitments by governments to the use of PPPs to deliver infrastructure-based services have created an urgent need for the development of evaluation systems to ensure that PPPs deliver efficiency and effectiveness for taxpayers as claimed. Further there is a need to ensure that th ....Developing a Model for the Evaluation of Australian Public Private Partnerships. The primary aim of this research project is to improve the long-term evaluation of Australian Public Private Partnerships (PPPs). Growing commitments by governments to the use of PPPs to deliver infrastructure-based services have created an urgent need for the development of evaluation systems to ensure that PPPs deliver efficiency and effectiveness for taxpayers as claimed. Further there is a need to ensure that the quality of welfare-based services is not diminished through the use of PPPs.
A key outcome of this research is the development of a theoretically and empirically based post project evaluation model, developed with full support from key stakeholders, including Auditors-General and Public Accounts Committees.Read moreRead less
Integrated Financial Fraud Detection in Enterprise Applications. Fraud costs the Australian economy at least $3 billion per year. The incidence of fraud within the Australian economy is increasing. Australian entities are ill-prepared to detect and prevent fraud against their businesses with very few developing or implementing any form of fraud control strategy (AS 8001-2003). The growing use of the Internet by organisations for electronic commerce increases their exposure to fraudulent activiti ....Integrated Financial Fraud Detection in Enterprise Applications. Fraud costs the Australian economy at least $3 billion per year. The incidence of fraud within the Australian economy is increasing. Australian entities are ill-prepared to detect and prevent fraud against their businesses with very few developing or implementing any form of fraud control strategy (AS 8001-2003). The growing use of the Internet by organisations for electronic commerce increases their exposure to fraudulent activities. Inevitably much of the cost of fraud is passed on to the customers and the community at large. By providing large organisations with an approach to assist in detecting fraudulent behaviour in accounting systems, it is envisaged that this research will assist in reducing the impact of fraud on society.Read moreRead less
InformationTechnology (IT) Audit Methodologies in the Australian Public Sector: Addressing Mandatory Requirements of International Standards. The primary benefit occurs in relation to National Research Priority 3: Frontier Technologies for Building and Transforming Australian Industries, notably Priority Goal 'Smart Information Use', as it will enable more sophisticated and accurate assessments of current IT audit methodologies. In turn, these improvements will enable more effective IT audits by ....InformationTechnology (IT) Audit Methodologies in the Australian Public Sector: Addressing Mandatory Requirements of International Standards. The primary benefit occurs in relation to National Research Priority 3: Frontier Technologies for Building and Transforming Australian Industries, notably Priority Goal 'Smart Information Use', as it will enable more sophisticated and accurate assessments of current IT audit methodologies. In turn, these improvements will enable more effective IT audits by government audit offices in Australia, bringing reduced risk and increased efficiency to organisations subject to audit, as well as increasing conformance with the new accounting and auditing standards. Furthermore, all Australian citizens, (the indirect clients of public sector audit services), will benefit from well-managed program-delivery systems.Read moreRead less
Keeping Capital Markets Efficient: A National Strategy on the Future of Auditing. The lack of confidence in the reliability of financial statement information is costly to the Australian capital market. The auditing profession is also struggling to attract and retain skilled professionals, which can erode audit quality. Using a rigorous research design to understand business community expectations and concerns, this project will provide a national forum that informs and directs responsible natio ....Keeping Capital Markets Efficient: A National Strategy on the Future of Auditing. The lack of confidence in the reliability of financial statement information is costly to the Australian capital market. The auditing profession is also struggling to attract and retain skilled professionals, which can erode audit quality. Using a rigorous research design to understand business community expectations and concerns, this project will provide a national forum that informs and directs responsible national strategy to ensure that high quality audit services are procured by corporate Australia. Improved audit quality will have the effect of improving the efficiency and attractiveness of the Australian capital market and address the skill shortage in auditing. Read moreRead less
The Changing Roles and Responsibilities of Company Boards and Directors. This research project will examine the changing roles and responsibilities of company boards and directors, in the wake of CLERP 9, the new ASX corporate governance principles, and other recent best-practice guidelines in Australia. These guidelines themselves stemmed from widespread government, investor and public concerns regarding standards of accountability, disclosure and performance. There will be three levels of anal ....The Changing Roles and Responsibilities of Company Boards and Directors. This research project will examine the changing roles and responsibilities of company boards and directors, in the wake of CLERP 9, the new ASX corporate governance principles, and other recent best-practice guidelines in Australia. These guidelines themselves stemmed from widespread government, investor and public concerns regarding standards of accountability, disclosure and performance. There will be three levels of analysis firstly changes in values and beliefs among company boards and directors regarding corporate governance; secondly changes in structures and procedures; and finally changes in practices and behaviour. This will enable comparison with the adoption of corporate governance reforms internationally.Read moreRead less
Managing the world's most precious resource: The role of water accounting. This project contributes to the National Research Priorities goal to develop sustainable ways of improving water productivity, using less water in agriculture and other industries, and providing increased protection of rivers and groundwater. Robust and rigorous water accounting and assurance will allow water managers to identify and address system water losses, and will underpin increased market and investment confiden ....Managing the world's most precious resource: The role of water accounting. This project contributes to the National Research Priorities goal to develop sustainable ways of improving water productivity, using less water in agriculture and other industries, and providing increased protection of rivers and groundwater. Robust and rigorous water accounting and assurance will allow water managers to identify and address system water losses, and will underpin increased market and investment confidence in water information among water users. The collaborations between industry, academia, government and the accounting and water management professions will provide and demonstrate high profile, significant and timely international thought leadership in the emerging discipline of water accounting standards. Read moreRead less