ORCID Profile
0000-0002-1634-3505
Current Organisations
Queensland University of Technology (QUT)
,
Queensland University of Technology
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In Research Link Australia (RLA), "Research Topics" refer to ANZSRC FOR and SEO codes. These topics are either sourced from ANZSRC FOR and SEO codes listed in researchers' related grants or generated by a large language model (LLM) based on their publications.
Law and Society | Corporations and Associations Law | Law | Law and Legal Studies not elsewhere classified
Expanding Knowledge in the Information and Computing Sciences | Finance Services | Legal Processes |
Publisher: Cambridge University Press (CUP)
Date: 09-02-2015
DOI: 10.1017/S2047102514000314
Abstract: The Kyoto Protocol is remarkable among global multilateral environmental agreements for its efforts to depoliticize compliance. However, attempts to create autonomous, arm’s length and rule-based compliance processes with extensive reliance on putatively neutral experts were only partially realized in practice in the first commitment period from 2008 to 2012. In particular, the procedurally constrained facilitative powers vested in the Facilitative Branch were circumvented, and expert review teams (ERTs) assumed pivotal roles in compliance facilitation. The ad hoc diplomatic and facilitative practices engaged in by these small teams of technical experts raise questions about the reliability and consistency of the compliance process. For the future operation of the Kyoto compliance system, it is suggested that ERTs should be confined to more technical and procedural roles, in line with their expertise. There would then be greater scope for the Facilitative Branch to assume a more comprehensive facilitative role, safeguarded by due process guarantees, in accordance with its mandate. However, if – as appears likely – the future compliance trajectories under the United Nations Framework Convention on Climate Change will include a significant role for ERTs without oversight by the Compliance Committee, it is important to develop appropriate procedural safeguards that reflect and shape the various technical and political roles these teams currently play.
Publisher: Informa UK Limited
Date: 03-07-2022
Publisher: Oxford University Press (OUP)
Date: 12-2021
DOI: 10.1093/YIEL/YVAC006
Publisher: SAGE Publications
Date: 03-2016
Publisher: MDPI AG
Date: 25-07-2021
Abstract: The regulation of environmental impacts from agriculture can take place at various scales. In some nations, with federal systems of government, the multiscale nature of regulatory interventions can be confusing for farmers, not to mention costly and time-consuming to navigate. Regulatory overlap contributes to inefficiency and wastage in governance efforts, reduced trust in government action and can preclude positive environmental outcomes across the landscape. In this article, we explore how Australia’s national-level law has been applied to agricultural land use. We canvas the concepts of regulatory complexity and ambiguity, and argue for a more integrated and flexible policy mix that rewards positive behaviour and stewardship of natural capital. This model would provide financial and other personal gains for those who can demonstrate objectives are being met. Further empirical research on fine-tuning that policy mix, again across scale, is warranted.
Publisher: Wiley
Date: 06-10-2019
DOI: 10.1111/REEL.12308
Publisher: Queensland University of Technology
Date: 07-08-2023
DOI: 10.5204/LTHJ.2506
Abstract: The raft of sanctions introduced by governments throughout the world in response to the Russia-Ukraine conflict and other situations of international concern underscores the complex and rapidly changing nature of sanctions regulatory expectations. This article critically examines the extent of alignment between regulatory technology (RegTech) and sanctions compliance requirements, using the nascent Australian sanctions regime as an illustrative ex le. Applying insights from regulatory theory, the article differentiates between regulatory rules and goals to facilitate a nuanced evaluation of the prospects of automating sanctions compliance. It also analyses the potential disconnects between RegTech and sanctions rules arising from flaws in an automated system’s design, data inputs or underlying code, and mismatches between the capabilities of RegTech and the overarching regulatory goal of promoting a culture of compliance. The article argues that ongoing human interaction with well-calibrated RegTech tools is needed to promote alignment between RegTech and regulatory rules, and to meaningfully contribute to the broader culture of compliance goals. These insights have transferable relevance to erse jurisdictions with complex sanctions compliance requirements and to other regulatory domains.
Publisher: Cambridge University Press (CUP)
Date: 07-2022
Publisher: Cambridge University Press
Date: 24-06-2021
Publisher: Queensland University of Technology
Date: 30-07-2011
Publisher: Springer Singapore
Date: 2018
Publisher: Edward Elgar Publishing
Date: 19-05-2022
Publisher: Cambridge University Press (CUP)
Date: 11-2022
Publisher: Elsevier BV
Date: 04-2024
Publisher: ACM
Date: 21-06-2021
Publisher: Queensland University of Technology
Date: 31-05-2021
DOI: 10.5204/LTHJ.1846
Abstract: This article critically examines the opportunities and challenges that automated decision-making (ADM) poses for environmental impact assessments (EIAs) as a crucial aspect of environmental law. It argues that while fully or partially automating discretionary EIA decisions is legally and technically problematic, there is significant potential for data-driven decision-making tools to provide superior analysis and predictions to better inform EIA processes. Discretionary decision-making is desirable for EIA decisions given the inherent complexity associated with environmental regulation and the prediction of future impacts. This article demonstrates that current ADM tools cannot adequately replicate human discretionary processes for EIAs—even if there is human oversight and review of automated outputs. Instead of fully or partially automating EIA decisions, data-driven decision-making can be more appropriately deployed to enhance data analysis and predictions to optimise EIA decision-making processes. This latter type of ADM can augment decision-making processes without displacing the critical role of human discretion in weighing the complex environmental, social and economic considerations inherent in EIA determinations.
Publisher: Cambridge University Press (CUP)
Date: 10-2016
DOI: 10.1017/S2047102516000170
Abstract: The Paris Agreement to the United Nations Framework Convention on Climate Change (UNFCCC) signifies a shift in how the principle of common but differentiated responsibilities (CBDR) manifests in the international climate change regime. Unlike the UNFCCC and its Kyoto Protocol, the Paris Agreement does not enshrine differentiated substantive mitigation obligations for developed and developing countries. However, an increasingly proceduralized variant of the CBDR principle, which facilitates regard for the interests of developing countries with respect to treaty implementation yet does not guarantee favourable substantive outcomes for these states, is evident in the emerging regime. The experience of the International Maritime Organization’s climate change regime provides a cautionary tale with respect to procedurally oriented differentiation that is not reinforced by effective processes to ensure that developed states honour their finance and technology transfer commitments. Accordingly, this article posits that strong accountability mechanisms are required to transform opportunities for procedural differentiation in the Paris Agreement into a robust framework for procedural regard for the interests of developing states.
Publisher: Cambridge University Press (CUP)
Date: 15-05-2019
DOI: 10.1017/S2047102519000104
Abstract: Recent technological advancements are facilitating the use of satellite remote-sensing techniques for the measurement of atmospheric concentrations of greenhouse gas emissions. This article evaluates the potential for these satellite-enabled measurements to contribute to transparency and answerability for state emissions, with a focus on international space law and policy, and the Paris Agreement to the United Nations Framework Convention on Climate Change. We show that in the context of the international space governance framework, the dissemination of integrated emissions data sets has the potential to enhance public answerability for the mitigation performance of states. Under the Paris Agreement, there is scope for space-based measurement techniques to provide an independent data source to support verification activities for national emissions inventories, and for aggregated data to be utilized as part of the global stocktake under Article 14. There are, however, a number of impediments to translating these transparency gains into enhanced answerability for states’ emissions reduction pledges.
Publisher: Emerald
Date: 02-03-2015
DOI: 10.1108/SAMPJ-09-2014-0053
Abstract: – This paper aims to provide insights into salient issues in the development of the Integrated Reporting ( IR ) Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated. – The paper takes the form of an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework, and identifying issues that would benefit from future research. – Identifying issues that arose during the framework preparation, this paper identifies a range of future research opportunities and outlines the research approaches by which academics can assess the costs and benefits of companies reporting in accordance with the IR Framework and assuring this information. – Research opportunities associated with the International IR ) Framework and associated assurance are identified. – This paper provides insights and details of the process of adoption of IR and has implications for adopters and assurance providers of integrated reports, standard setters and regulators. The development of a sophisticated business case informed by rigorous research will be critical to the further uptake of IR . – Research opportunities identified include the expansion of the IR Framework to reporting entities other than corporations, including government and not-for-profit organisations, as well as measurement and assurance of a broader array of capitals, including social capital. – The paper identifies IR research opportunities from an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework that would benefit from future research.
Publisher: Springer Science and Business Media LLC
Date: 03-06-2023
DOI: 10.1007/S10506-023-09350-1
Abstract: This article proposes an innovative methodology for enhancing the technical validation, legal alignment and interdisciplinarity of attempts to encode legislation. In the context of an experiment that examines how different legally trained participants convert select provisions of the Australian Copyright Act 1968 (Cth) into machine-executable code, we find that a combination of manual and automated methods for coding validation, which focus on formal adherence to programming languages and conventions, can significantly increase the similarity of encoded rules between coders. Participants nonetheless encountered various interpretive difficulties, including syntactic ambiguity, and intra- and intertextuality, which necessitated legal evaluation, as distinct from and in addition to coding validation. Many of these difficulties can be resolved through what we call a process of ‘legal alignment’ that aims to enhance the congruence between encoded provisions and the true meaning of a statute as determined by the courts. However, some difficulties cannot be overcome in advance, such as factual indeterminacy. Given the inherently interdisciplinary nature of encoding legislation, we argue that it is desirable for ‘rules as code’ (‘RaC’) initiatives to have, at a minimum, legal subject matter, statutory interpretation and technical programming expertise. Overall, we contend that technical validation, legal alignment and interdisciplinary teamwork are integral to the success of attempts to encode legislation. While legal alignment processes will vary depending on jurisdictionally-specific principles and practices of statutory interpretation, the technical and interdisciplinary components of our methodology are transferable across regulatory contexts, bodies of law and Commonwealth and other jurisdictions.
Publisher: Routledge
Date: 27-11-2017
Publisher: Brill
Date: 31-10-2018
DOI: 10.1163/18786561-00803006
Abstract: The UN climate regime is a domain of international environmental law ( IEL ) that has developed in distinctive ways. Applying insights from the work of Michel Callon, climate change is a ‘hot’ situation characterized by ongoing controversy, making it difficult to develop stable and sustainable legal frameworks to manage this state of flux. Building on Elizabeth Fisher’s work positing that environmental law has qualities of ‘hot’ law, this article argues that, in the context of the UN climate regime, the ‘hot’ nature of climate law is compounded by the geopolitical tensions among states in IEL , particularly the deep fault lines between developed and developing states. The novel legal and regulatory solutions that have been experimented with to address issues of differential treatment reflect attempts to manage and contain these ongoing controversies. The UN climate regime yields insights into the promises and pitfalls of designing international legal frameworks to respond to highly contested and isive issues in a context in which states create, implement, and enforce legal rules.
Publisher: American Accounting Association
Date: 12-2009
DOI: 10.2308/ACCH.2009.23.4.347
Abstract: SYNOPSIS: Worldwide public concern over climate change and the need to limit greenhouse gas (hereafter, GHG) emissions has increasingly motivated public officials to consider more stringent environmental regulation and standards. The authors argue that the development of a new international assurance standard on GHG disclosures is an appropriate response by the auditing and assurance profession to meet these challenges. At its December 2007 meeting, the International Auditing and Assurance Standards Board (hereafter, IAASB) approved a project to consider the development of such a standard aimed at promoting trust and confidence in disclosures of GHG emissions, including disclosures required under emissions trading schemes. The authors assess the types of disclosures that can be assured, and outline the issues involved in developing an international assurance standard on GHG emissions disclosures. The discussion synthesizes the insights gained from four international roundtables on the proposed IAASB assurance standard held in Asia-Pacific, North America, and Europe during 2008, and an IAASB meeting addressing this topic in December 2008.
Publisher: Cambridge University Press
Date: 18-04-2019
Publisher: Edward Elgar Publishing
Date: 19-05-2022
Publisher: Cambridge University Press (CUP)
Date: 03-2022
Publisher: American Accounting Association
Date: 12-2011
DOI: 10.2308/CIIA-50083
Abstract: In response to current and increasing demand for assurance on greenhouse gas statements, the International Auditing and Assurance Standards Board (IAASB) released an exposure draft of a new assurance standard, ISAE 3410 “Assurance on a Greenhouse Gas Statement” (IFAC 2011), to provide comprehensive guidance on these types of greenhouse gas (GHG) assurance engagements. Internationally, approximately 50 percent of GHG statements are independently assured. The related assurance market is competitive, with the accounting profession and those outside the profession currently holding approximately equal shares. This paper highlights the characteristics of GHG assurance engagements that warrant multi-disciplinary teamwork, the unique and interdependent skill-sets that different practitioners bring to these engagements, and the market forces that create a demand for erse providers.
Publisher: American Accounting Association
Date: 04-2014
DOI: 10.2308/ACCH-50791
Abstract: This article outlines proposed reforms to auditor reporting currently being considered by the International Auditing and Assurance Standards Board (IAASB), and other key national and transnational standard-setters and regulatory bodies. It adds to recent academic contributions on reforming the auditor's report by analyzing the 165 stakeholder responses to the IAASB's 2012 Invitation to Comment: Improving the Auditor's Report to determine levels of support for the IAASB's proposed reforms, and the differences, if any, between the views of various respondents based on stakeholder groups (e.g., audit and assurance firms, users, preparers, regulators, etc.) and regional classifications. Guided by insights from communication theory, our results show the levels of stakeholder support for the IAASB's proposed reforms addressing auditors' expectations, information, and communication gaps are mixed. The strongest overall support was for enhanced auditor reporting on other information attached to, or intended to be read with, the financial statements, and the least supported initiative was including additional information in the auditor's report about the auditor's judgments and processes. While overall there is generally consensus across both stakeholder groups and regions concerning the various questions investigated, we highlight where statistically significant differences between groups do exist. Notably, North American respondents were less likely to support a number of the IAASB's proposed reforms than their counterparts from other regions. Data Availability: The data used in this study are referred to on the IAASB's website.
Start Date: 12-2023
End Date: 12-2026
Amount: $344,918.00
Funder: Australian Research Council
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