The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives. Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of fac ....The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy Initiatives. Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of factors associated with the inaccuracy and bias of greenhouse gas emissions reported by companies and the consequences of the inaccuracies for the share market's valuation of emission liabilities. These research findings will identify issues that need to be addressed by regulators to ensure that the greenhouse gas estimates reported by companies are reliable.Read moreRead less
The value of financial planning advice - process and outcome effects on consumer well-being. Knowledge of how financial advice contributes to consumer well-being is vital as industry and policy-makers strive to professionalise financial planning and enhance the quality of advice. Outcomes of this research project will inform policy debate and industry practices for improving the value of financial planning advice to consumers and their well-being.
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
Assessing and addressing tax system complexity in Australia. Tax reform and simplification are highly topical in government, business and the wider community, with many initiatives proposed or under way. This project will identify the key factors in tax system complexity, measure the costs it imposes upon taxpayers and develop complexity indices that can test new policy measures and monitor improvements.
A Balanced Accountability Framework for Nonprofit Organizations. Government's increasing reliance on nonprofit organisations to deliver $7.8 billion in community services (40% increase over five years) has outstripped its current accountability frameworks. These frameworks emphasise nonprofit organisations' financial compliance with service agreements, rather than assess the quality of service provided, or ensure the most efficient and effective use of resources. This project will reconceptual ....A Balanced Accountability Framework for Nonprofit Organizations. Government's increasing reliance on nonprofit organisations to deliver $7.8 billion in community services (40% increase over five years) has outstripped its current accountability frameworks. These frameworks emphasise nonprofit organisations' financial compliance with service agreements, rather than assess the quality of service provided, or ensure the most efficient and effective use of resources. This project will reconceptualise and operationalise accountability in the context of those organisations which deliver community services on behalf of government, to enable more effective partnerships between government and nonprofit organisations in the delivery of community services.Read moreRead less
Modeling the relations between the incidence of within-firm corporate fraud and the quality of corporate governance structures. Organisations operating in market economies have agency problems because the managers of the firm are rarely the owners. One costly outcome is the incidence of fraud within organisations. In recent times organisations have developed and refined corporate governance structures. To date there has been little analysis of the effect that corporate governance has on the inci ....Modeling the relations between the incidence of within-firm corporate fraud and the quality of corporate governance structures. Organisations operating in market economies have agency problems because the managers of the firm are rarely the owners. One costly outcome is the incidence of fraud within organisations. In recent times organisations have developed and refined corporate governance structures. To date there has been little analysis of the effect that corporate governance has on the incidence of with-in firm fraud. The aim of this research is to build and test a model of the relations between within-firm fraud and corporate governance systems that can be used as a diagnostic tool by industry to monitor and manage risk.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
Do scientist and public preferences diverge? Analysing expert and public preferences for environmental and social outcomes for the Swan River. Expert judgements and public preferences may be quite different, so when can organisations rely on experts, how serious is the divergence, and when does it matter? In a case study of Perth's iconic Swan River, the project will explore this issue and its consequences for decision makers, to assist the Swan River Trust in their future decision making.
Australian cultural and creative activity: A population and hotspot analysis. This project aims to grasp the contemporary dynamics of cultural and creative activity in Australia. It represents a major innovation, bringing together population-level and comparative studies of local cultural and creative activity. The comprehensive project will advance the integration of quantitative and qualitative research strategies, painting a complete national picture, while also exploring the factors that are ....Australian cultural and creative activity: A population and hotspot analysis. This project aims to grasp the contemporary dynamics of cultural and creative activity in Australia. It represents a major innovation, bringing together population-level and comparative studies of local cultural and creative activity. The comprehensive project will advance the integration of quantitative and qualitative research strategies, painting a complete national picture, while also exploring the factors that are producing local and regional creative hotspots. The project will deliver outputs such as reports and forums that are framed in close collaboration with partners in order to deliver outcomes such as better-targeted policy and program initiatives. This will provide national cultural and policy benefits from placing the creative sector in front of policy makers as a vital contributor to high growth, labour-intensive economic activity in the context of the Australian economy in transition.Read moreRead less
Reducing glyphosate exposure from high use practices. This project aims to investigate methods of reducing occupational exposure to glyphosate, a ubiquitous pollutant of emerging concern. This will be achieved through developing new cost-effective analytical and sampling tools and refining methods for integrating human exposure (biomonitoring) data with surveillance data on the pathways of glyphosate exposure from high use. The project will generate new targeted knowledge on (sub) population-spe ....Reducing glyphosate exposure from high use practices. This project aims to investigate methods of reducing occupational exposure to glyphosate, a ubiquitous pollutant of emerging concern. This will be achieved through developing new cost-effective analytical and sampling tools and refining methods for integrating human exposure (biomonitoring) data with surveillance data on the pathways of glyphosate exposure from high use. The project will generate new targeted knowledge on (sub) population-specific chemical exposures in Australia, and globally. Such data are critical to inform public health and chemical regulation policy, and provide clear guidance aimed at reducing exposures, to assess the effectiveness of existing regulations, and provide a framework for implementing surveys in the future.Read moreRead less