Corporate Transparency in the Asia Pacific Region: Factors Explaining Differences in Financial Disclosure Levels. The adequacy of corporate transparency, as evidenced by relevant disclosures and accounting measurement policies, is of concern to investors and regulators worldwide but notably in respect of companies located in the Asia Pacific region following the Asian financial crisis. The aim of this project is to assess financial disclosure levels in major countries in the region against reco ....Corporate Transparency in the Asia Pacific Region: Factors Explaining Differences in Financial Disclosure Levels. The adequacy of corporate transparency, as evidenced by relevant disclosures and accounting measurement policies, is of concern to investors and regulators worldwide but notably in respect of companies located in the Asia Pacific region following the Asian financial crisis. The aim of this project is to assess financial disclosure levels in major countries in the region against recognised benchmarks especially International Accounting Standards and to evaluate the significance of factors associated with differences in disclosure levels. The results of this study will provide valuable insights for Australian standard setters as well as the IASB, IOSCO and the World Bank.Read moreRead less
Financing Human Rights: Global Problems and Possibilities. In global terms, Australia is a rich country with a large aid budget and a strong record of supporting the international advancement of human rights standards, especially in the Asia-Pacific. Australia's private sector also invests heavily in many of our neighbouring states, thereby helping to advance human rights through economic development. But human rights problems persist in many countries in our region. This project seeks to optimi ....Financing Human Rights: Global Problems and Possibilities. In global terms, Australia is a rich country with a large aid budget and a strong record of supporting the international advancement of human rights standards, especially in the Asia-Pacific. Australia's private sector also invests heavily in many of our neighbouring states, thereby helping to advance human rights through economic development. But human rights problems persist in many countries in our region. This project seeks to optimise the impact of the financing of human rights protection in developing countries, and thereby add significantly to the maintenance and promotion of the security, prosperity and welfare of all peoples in our region.Read moreRead less
Making Ethics Work: A New Model for Business and Professional Ethics. Sound ethical practice is fundamental to long-term business success and organizational well-being. In developing a new framework for applied ethics, this project will enhance understanding of the foundations of ethics in business, organizational and professional contexts, as well as enabling improved ethical practice in those domains. As such, it will assist in strengthening Australia's social and cultural fabric, in promoting ....Making Ethics Work: A New Model for Business and Professional Ethics. Sound ethical practice is fundamental to long-term business success and organizational well-being. In developing a new framework for applied ethics, this project will enhance understanding of the foundations of ethics in business, organizational and professional contexts, as well as enabling improved ethical practice in those domains. As such, it will assist in strengthening Australia's social and cultural fabric, in promoting the conditions that facilitate innovation and creativity, in developing leadership capacities and organisational structures, and in supporting Australian business and industry through promoting greater ethical awareness and expertise.Read moreRead less
A Longitudinal Study of Recurrent Audit Failure in Australian Corporate Collapses from 1885 to the Present. As starkly illustrated with Enron in the US and with HIH in Australia, corporate collapse and audit failure may be interrelated. In response to repeated instances of audit failure, legislative and other reforms are typically adopted in order to ensure that auditor indiscretions are curtailed. Unfortunately, audit failure persists. This longitudinal Australian study of audit failure in the ....A Longitudinal Study of Recurrent Audit Failure in Australian Corporate Collapses from 1885 to the Present. As starkly illustrated with Enron in the US and with HIH in Australia, corporate collapse and audit failure may be interrelated. In response to repeated instances of audit failure, legislative and other reforms are typically adopted in order to ensure that auditor indiscretions are curtailed. Unfortunately, audit failure persists. This longitudinal Australian study of audit failure in the context of corporate collapse from the mid 1880s aims to enhance an understanding of audit failure and why it recurs. The study's findings are expected to inform future enquires and court cases and assist in developing public policy and future legislative reforms.Read moreRead less
Information Provision and the Valuation of Social Issues. Societies are more than the sum of the transactions in which people engage. Understanding the tradeoffs that people make between social attributes embedded within products and the functional components of those products are critical if we are to value fully the consumption of the society. In particular, to the extent that the social component of consumption is undervalued or biased because of a lack of understanding of what is being pur ....Information Provision and the Valuation of Social Issues. Societies are more than the sum of the transactions in which people engage. Understanding the tradeoffs that people make between social attributes embedded within products and the functional components of those products are critical if we are to value fully the consumption of the society. In particular, to the extent that the social component of consumption is undervalued or biased because of a lack of understanding of what is being purchased, the society will be allocating its consumption dollar in a manner that is both economically and socially inefficient.Read moreRead less
The Value of CSR to Close Stakeholders: A Discrete Choice Modelling Approach. Increasingly corporations are being called to account for their social impact, not just reactively in the sense of compliance but also proactively to the degree that they are seen to be socially innovative. This project is important in assessing the degree to which such pressure is both warranted and effective. It is one thing for a society to wish that its corporations act in socially responsible ways, but quite anot ....The Value of CSR to Close Stakeholders: A Discrete Choice Modelling Approach. Increasingly corporations are being called to account for their social impact, not just reactively in the sense of compliance but also proactively to the degree that they are seen to be socially innovative. This project is important in assessing the degree to which such pressure is both warranted and effective. It is one thing for a society to wish that its corporations act in socially responsible ways, but quite another if employees, investors, analysts and customers do not respond positively to such initiatives.Read moreRead less
Evidence-based community standards for ethics in advertising. The primary social benefit of this project is the development of evidence-based standards representing community views on acceptable practices in advertising, providing a basis on which to lobby for improvements in regulation. Such improvements will contribute to the ability of consumers to make informed choices about product purchase and behaviour change. This project also has economic benefit for commercial and social advertisers in ....Evidence-based community standards for ethics in advertising. The primary social benefit of this project is the development of evidence-based standards representing community views on acceptable practices in advertising, providing a basis on which to lobby for improvements in regulation. Such improvements will contribute to the ability of consumers to make informed choices about product purchase and behaviour change. This project also has economic benefit for commercial and social advertisers in Australia, enabling them to: pre-test potential advertisements to ensure that they comply with community standards; develop advertisements which are better suited to their target audience(s); better forecast the effects of appeals on advertising outcomes; and reduce complaints to the ASB and other bodies.Read moreRead less
Pushing against globalisation: Understanding how state and non-state actors in socialist transforming East Asia shape global laws and regulations. Improving trade and investment with China and Vietnam is among Australia's foreign affairs and trade priorities. The predictive model will assist Australian policy makers and business investors/exporters to understand how China and Vietnam are likely to deal with transnational treaty obligations such as the World Trade Organisation and bilateral trade ....Pushing against globalisation: Understanding how state and non-state actors in socialist transforming East Asia shape global laws and regulations. Improving trade and investment with China and Vietnam is among Australia's foreign affairs and trade priorities. The predictive model will assist Australian policy makers and business investors/exporters to understand how China and Vietnam are likely to deal with transnational treaty obligations such as the World Trade Organisation and bilateral trade agreements. The project will shed light on domestic resistance to legal globalisation-an inquiry that has been overlooked by existing research. It will also inform important theoretical debates about the role non-state actors play in shaping the regulatory environment in the world's most dynamic economies and improve postgraduate research and teaching programs.Read moreRead less
CROSS-CULTURAL DIFFERENCES IN PERCEPTIONS OF CONSUMPTION ETHICS. This research addresses the influence of such culturally distinct variables as the relevance of important others in determining and acting on ethical interpretations, the significance of external factors such as prominence of brand name on interpretations by consumers, and the importance of the type of potential ethical infraction. It utilises an interpretive research paradigm that poses potential ethical consumption dilemmas and ....CROSS-CULTURAL DIFFERENCES IN PERCEPTIONS OF CONSUMPTION ETHICS. This research addresses the influence of such culturally distinct variables as the relevance of important others in determining and acting on ethical interpretations, the significance of external factors such as prominence of brand name on interpretations by consumers, and the importance of the type of potential ethical infraction. It utilises an interpretive research paradigm that poses potential ethical consumption dilemmas and examines consumers? reactions. The interpretations of the dilemmas (are ethical issues perceived?) and informants? justifications for their actions are investigated across countries to examine how the cultural lens through which consumption decisions are viewed can shape reactions.Read moreRead less
Understanding regulatory networks: Assessing the relevance of the 'rule of law' to business regulation in Vietnam. Consistent with Research Priority 4, the project will assist Australian policy makers and business investors/exporters to understand why market laws frequently produce fragmentation and instability in developing East Asia. It will also inform important theoretical debates about the relative influence of law, social norms, ethno-religious orientations and sentiment in forming regulat ....Understanding regulatory networks: Assessing the relevance of the 'rule of law' to business regulation in Vietnam. Consistent with Research Priority 4, the project will assist Australian policy makers and business investors/exporters to understand why market laws frequently produce fragmentation and instability in developing East Asia. It will also inform important theoretical debates about the relative influence of law, social norms, ethno-religious orientations and sentiment in forming regulatory networks that augment and rival state power. The project will strengthen linkages between Australian and Asian universities and research institutions and improve post-graduate research and teaching programs.Read moreRead less