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
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.
Integrating satellite observations into environmental accounts. Accounting for biomass, water and ecosystem helps to manage and protect Australia's natural capital. Existing data provide only limited information, but this project will build on recent advances in satellite observation and model-data fusion technology to produce national accounts with unprecedented detail, for each year since 1990.
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
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
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
Industrial Transformation Research Hubs - Grant ID: IH120100021
Funder
Australian Research Council
Funding Amount
$2,500,000.00
Summary
Pathways to market: transforming food industry futures through improved sensing, provenance and choice. Pathways to market: transforming food industry futures through improved sensing, provenance and choice. This Research Hub aims to transform the Australian food industry by demonstrating how new knowledge on food production and consumption generated through novel sensing technologies and advanced modelling techniques can be implemented in smart applications to power competitiveness, sustainabil ....Pathways to market: transforming food industry futures through improved sensing, provenance and choice. Pathways to market: transforming food industry futures through improved sensing, provenance and choice. This Research Hub aims to transform the Australian food industry by demonstrating how new knowledge on food production and consumption generated through novel sensing technologies and advanced modelling techniques can be implemented in smart applications to power competitiveness, sustainability and innovation in food value chains.Read moreRead less
Managing human resources in an advanced economy from the perspective of emerging Chinese multinationals: the case of NWII in Australia. This project will investigate human resource management practices in the resources sector in Australia and China. The outcomes of this study will provide important theoretical and operational insights into Chinese foreign direct investment for stakeholders such as the Australian government, community, employees and their representatives.
Managing the Volunteer Workforce: Flexible Structures and Strategies to Integrate Volunteers and Paid Workers. Volunteers now play a vital role in many service-oriented organisations. This project proposes an innovative framework to assist organisations to develop flexible and appropriate structures and strategies for the management of volunteer and paid workforces. The approach draws upon Atkinson's (1984) "Flexible Firm" concept. A flexibility model is applied to the relationship between volun ....Managing the Volunteer Workforce: Flexible Structures and Strategies to Integrate Volunteers and Paid Workers. Volunteers now play a vital role in many service-oriented organisations. This project proposes an innovative framework to assist organisations to develop flexible and appropriate structures and strategies for the management of volunteer and paid workforces. The approach draws upon Atkinson's (1984) "Flexible Firm" concept. A flexibility model is applied to the relationship between volunteers and the broader workforce. The project aims (a) to understand, conceptualise and evaluate the roles, functions and structure of volunteer groups within paid workforces; (b) to investigate how positive relationships, training, effective communication and flexibility can enhance the contribution of volunteers in the workforce and (c) to propose mechanisms which can improve the deployment of human capital within larger service-oriented organisations such as the National Museum of Australia and Museum of Victoria.Read moreRead less
Development of psychological capital in emergency service organisations. The project addresses the research priorities ‘Promoting good health and well being for all Australians’ and Safeguarding Australia. The project will identify ways in which the performance and wellbeing of volunteer and paid members of emergency service organisations can be enhanced, potentially diminishing the likelihood of depression, aggression, and other detrimental effects. The findings will also contribute to the qual ....Development of psychological capital in emergency service organisations. The project addresses the research priorities ‘Promoting good health and well being for all Australians’ and Safeguarding Australia. The project will identify ways in which the performance and wellbeing of volunteer and paid members of emergency service organisations can be enhanced, potentially diminishing the likelihood of depression, aggression, and other detrimental effects. The findings will also contribute to the quality of training provided to leaders in emergency services. Theoretically, the project will advance understanding of the mechanisms that underpin the psychological capital construct, placing Australian researchers at the forefront of this important emerging field of inquiry.Read moreRead less