Improving fraud detection, financial reporting quality, investor confidence and market returns by using specialist auditors. As investors, managers and auditors grapple with the global financial crisis effects, this project's findings will help them by showing how and when auditor specialisation contributes to greater financial statement quality and returns. Investors will benefit from lower audit costs, increased audit quality and more credible financial statements.
Adoption of Australian IFRS: Are IFRS "fit for purpose"? The project seeks to explore the usefulness of modifications made to company earnings based on International Financial Reporting Standards (IFRS; Australia’s mandatory accounting standards) by financial report preparers and users. The project intends to show how share markets respond to adjustments to IFRS earnings and provide evidence to assist standard setters and regulators in policy decisions to strengthen the financial reporting frame ....Adoption of Australian IFRS: Are IFRS "fit for purpose"? The project seeks to explore the usefulness of modifications made to company earnings based on International Financial Reporting Standards (IFRS; Australia’s mandatory accounting standards) by financial report preparers and users. The project intends to show how share markets respond to adjustments to IFRS earnings and provide evidence to assist standard setters and regulators in policy decisions to strengthen the financial reporting framework and to improve the comparability and transparency of financial information. A more robust framework would improve capital market efficiency, promote economic growth in Australia and support the goal of making Australia a world-leading financial market.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
Effectiveness of tax base erosion and profit shifting countermeasures effective. This project aims to evaluate the effectiveness of measures to combat tax avoidance by multinational enterprises. Estimates suggest that tax base erosion and profit shifting threaten up to 10 per cent of Australia’s corporate tax revenues. This project intends to establish benchmark indicators based on financial and tax data for Australian and foreign-owned companies, and test them on proposed policy changes up to 2 ....Effectiveness of tax base erosion and profit shifting countermeasures effective. This project aims to evaluate the effectiveness of measures to combat tax avoidance by multinational enterprises. Estimates suggest that tax base erosion and profit shifting threaten up to 10 per cent of Australia’s corporate tax revenues. This project intends to establish benchmark indicators based on financial and tax data for Australian and foreign-owned companies, and test them on proposed policy changes up to 2018. The project aims to expand knowledge of tax behaviour of multinational firms while providing timely and critical information for policy makers on whether measures actually improve the integrity of corporate tax.Read moreRead less
The endangered swift parrot as a model for managing small migratory birds. Endangered swift parrots use variable locations while breeding in eastern Tasmania and over winter on the Australian mainland. This project aims to develop effective conservation strategies for swift parrots and other migrants using new and long term data and innovative technological solutions to tracking small birds across vast landscapes.
Intercultural understanding in primary and secondary schools. What facilitates or impedes intercultural understanding in children, adolescents and schools? How can this be addressed? How can we know what makes a difference? This project answers these questions at the individual, school and national level using a novel cultural systems approach and methodological and technological innovations.
An approach to preserving accounting and business archival materials: enhancing accessibility to inform research and practice. CPA Australia is one of the oldest professional accounting associations in the world. Its archival records provide invaluable insights into the development of the profession and the business community it services. The preservation and management of this heritage will be of benefit not just to the profession but also in enhancing our understanding of the evolution of the ....An approach to preserving accounting and business archival materials: enhancing accessibility to inform research and practice. CPA Australia is one of the oldest professional accounting associations in the world. Its archival records provide invaluable insights into the development of the profession and the business community it services. The preservation and management of this heritage will be of benefit not just to the profession but also in enhancing our understanding of the evolution of the corporate foundation of the economy. This project will involve the development of a framework for managing the archive and facilitating access through the use of digital technologies. The outcomes will contribute to preserving and understanding the nation's business history as well as facilitating integration with international accounting and business archives.Read moreRead less
Microplastic infiltration of food webs: cells to ecosystem consequences. Using trophic ecological theory as a framework, this project aims to provide the first comprehensive assessment of the fate and effects of microplastics. Plastic pollution is a persistent and increasing problem. Plastics are degraded into small particles, called microplastics, which are ingested by animals. The project aims to develop much-needed techniques to measure microplastics in biological tissue and apply these techn ....Microplastic infiltration of food webs: cells to ecosystem consequences. Using trophic ecological theory as a framework, this project aims to provide the first comprehensive assessment of the fate and effects of microplastics. Plastic pollution is a persistent and increasing problem. Plastics are degraded into small particles, called microplastics, which are ingested by animals. The project aims to develop much-needed techniques to measure microplastics in biological tissue and apply these techniques in food web studies to determine the capacity of microplastics to transfer from the environment into animals, and how microplastics move through a food web to affect biological diversity and animal health. This information will be used to complete the first risk assessment for microplastics in a major coastal habitat.Read moreRead less
Industrial Transformation Research Hubs - Grant ID: IH140100013
Funder
Australian Research Council
Funding Amount
$3,972,614.00
Summary
ARC Research Hub for Legumes for Sustainable Agriculture. ARC Research Hub for Legumes for Sustainable Agriculture. This research hub aims to provide Australian growers and industrial stakeholders with improved plant materials to maximise production, environmental sustainability and profitability. In particular, the research aims to improve the nitrogen delivery capacity of legumes and their resilience to abiotic stress, which will be an important consideration as our climate changes. Grain legu ....ARC Research Hub for Legumes for Sustainable Agriculture. ARC Research Hub for Legumes for Sustainable Agriculture. This research hub aims to provide Australian growers and industrial stakeholders with improved plant materials to maximise production, environmental sustainability and profitability. In particular, the research aims to improve the nitrogen delivery capacity of legumes and their resilience to abiotic stress, which will be an important consideration as our climate changes. Grain legumes are often grown in rotation with cereal crops for their high nutritional seed value and their unique ability to develop a self-sufficient nitrogen-fixing symbiosis with soil bacteria. Maintaining legume productivity against the challenges of climate change and the need for increased food production is important to the future of Australian agriculture.Read moreRead less
Welfare reform and welfare stigma : scroungers, slackers and bludgers? This project aims to build an evidence base of the prevalence, causes and consequences of welfare stigma in Australia. Welfare policies and proposed reforms aim to reduce welfare expenditure, increase workforce participation, and promote personal and family wellbeing. However, stigmatising attitudes and discrimination towards those receiving welfare benefits may undermine these policy goals: reducing employment opportunities ....Welfare reform and welfare stigma : scroungers, slackers and bludgers? This project aims to build an evidence base of the prevalence, causes and consequences of welfare stigma in Australia. Welfare policies and proposed reforms aim to reduce welfare expenditure, increase workforce participation, and promote personal and family wellbeing. However, stigmatising attitudes and discrimination towards those receiving welfare benefits may undermine these policy goals: reducing employment opportunities and causing poorer health and wellbeing. Through innovative experimental studies, the project plans to identify ways in which welfare policy can minimise stigma and promote employment. Project outcomes may provide an evidence base for the design of more effective welfare policy.Read moreRead less