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Field of Research : Auditing And Accountability
Socio-Economic Objective : Management
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Auditing And Accountability (4)
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  • Funded Activity

    Discovery Projects - Grant ID: DP0665945

    Funder
    Australian Research Council
    Funding Amount
    $157,000.00
    Summary
    Corporate Governance and the Market for Audit Services. Corporate governance is essential for the development of efficient and transparent capital markets, which in turn are critical to economic growth and development. The alleged role of auditors in recent corporate collapses brings into focus the question of how auditing contributes to effective corporate governance. More broadly, the way in which the market for audit services functions is critical, especially given the increasingly concentrat .... Corporate Governance and the Market for Audit Services. Corporate governance is essential for the development of efficient and transparent capital markets, which in turn are critical to economic growth and development. The alleged role of auditors in recent corporate collapses brings into focus the question of how auditing contributes to effective corporate governance. More broadly, the way in which the market for audit services functions is critical, especially given the increasingly concentrated nature of this market. This project will provide evidence on whether auditors have a broader contribution than merely 'checking' the financial statements, as well as the extent to which the market for audit services may have become less competitive as the number of large audit firms has declined.
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    Funded Activity

    Linkage Projects - Grant ID: LP0454243

    Funder
    Australian Research Council
    Funding Amount
    $180,000.00
    Summary
    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.
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    Funded Activity

    Linkage Projects - Grant ID: LP0775312

    Funder
    Australian Research Council
    Funding Amount
    $141,000.00
    Summary
    Strengthening Corporate Governance Behaviour in the Public Sector: Evaluating the Benefits of a Knowledge Systems Approach. There is considerable pressure on government agencies to improve corporate governance and become more accountable. But there is a lack of systematic data and analyses on the efficacy of the range of governance structures and arrangements in practice. In addressing this void, this study is of national significance. Building upon knowledge management and group behaviour proce .... Strengthening Corporate Governance Behaviour in the Public Sector: Evaluating the Benefits of a Knowledge Systems Approach. There is considerable pressure on government agencies to improve corporate governance and become more accountable. But there is a lack of systematic data and analyses on the efficacy of the range of governance structures and arrangements in practice. In addressing this void, this study is of national significance. Building upon knowledge management and group behaviour processes, the research will lead to the development and testing of best practice models and guidelines for corporate governance management in the public sector
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    Funded Activity

    Discovery Projects - Grant ID: DP0210370

    Funder
    Australian Research Council
    Funding Amount
    $115,000.00
    Summary
    Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services. The Big 5 accounting firms have restructured fundamentally in the last two decades. They are now multi-product, knowledge-intensive firms that need to match their competitive strategy with their knowledge management practices in order to achieve high levels of firm performance. We know little about these contingent fits. By comparing a sample of the Big 5 account .... Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services. The Big 5 accounting firms have restructured fundamentally in the last two decades. They are now multi-product, knowledge-intensive firms that need to match their competitive strategy with their knowledge management practices in order to achieve high levels of firm performance. We know little about these contingent fits. By comparing a sample of the Big 5 accounting firms with comparable consulting firms, this project seeks to understand what types of knowledge management practices provide the best fit for particular strategic archetypes. The study therefore shows how ?good? or ?poor? fits between strategy and knowledge management practices impact on project performance.
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