Extended reporting and assurance for not-for-profit organisations. This project aims to improve the relevance and reliability of extended reporting now being required of not-for-profit organisations (NFPOs). Society is increasingly demanding that NFPOs disclose additional information beyond financial information, as evidenced by the service performance reporting and integrated reporting initiatives. These reporting initiatives better align the reporting with the mission of NFPOs: to achieve outc ....Extended reporting and assurance for not-for-profit organisations. This project aims to improve the relevance and reliability of extended reporting now being required of not-for-profit organisations (NFPOs). Society is increasingly demanding that NFPOs disclose additional information beyond financial information, as evidenced by the service performance reporting and integrated reporting initiatives. These reporting initiatives better align the reporting with the mission of NFPOs: to achieve outcomes that are beyond financial returns. This project aims to evaluate and to aid the development and implementation of these extended reporting responsibilities and mechanisms that increase the quality and credibility of the information. This would improve the relevance of the information produced by NFPOs and increase confidence in extended reporting.Read moreRead less
Discovery Early Career Researcher Award - Grant ID: DE160101369
Funder
Australian Research Council
Funding Amount
$360,000.00
Summary
Improving the Effectiveness of Corporate Disclosure in Australia. This project aims to investigate the issue of voluntary corporate governance disclosure. Voluntary disclosure by way of earnings guidance is critical to protecting investors’ interests and building confidence in the Australian corporate governance regime. This project seeks to provide evidence about the effect of performance review frequency on managers’ disclosure choice, whether investors can effectively use guidance, and the po ....Improving the Effectiveness of Corporate Disclosure in Australia. This project aims to investigate the issue of voluntary corporate governance disclosure. Voluntary disclosure by way of earnings guidance is critical to protecting investors’ interests and building confidence in the Australian corporate governance regime. This project seeks to provide evidence about the effect of performance review frequency on managers’ disclosure choice, whether investors can effectively use guidance, and the possible negative impact of guidance and the change in auditors’ reports on audit quality and managers' strategic decisions. By addressing these issues, this project aims to inform the development of effective corporate disclosure policies that provide benefits for investors without negatively affecting corporate effectiveness.Read moreRead less
Exploring returns to tone at the top: developing guidelines for effective risk management in retail financial services operations. Effective risk management is fundamental to the future of the Australian economy. This project will develop theory and managerial guidance for facilitating control in balancing risk and return in geographically distributed financial services operations. In turn, this will facilitate a more stable financial services industry and robust economy.
Enhancing integrated reporting: implications for internal and external reporting and assurance. There is an increasing global demand for companies to prepare integrated reports that includes both financial and nonfinancial information. This project uses a multidisciplinary approach to provide evidence on the claimed benefits of integrated reporting to inform the development of an international integrated reporting and assurance framework.