To ensure the research undertaken by the School of Accounting is relevant to contemporary business practices, our staff take an applied and outcome-driven approach.
Researchers in the School of Accounting conduct innovative and ground breaking research of the highest quality. This is achieved using a variety of quantitative and qualitative methodologies. A variety of tools are provided to our researchers. For example, databases such as Capital IQ, Orbis, Bankscope, Zephyr, Osiris, Bloomberg, WRDS (Compustat, etc.) and statistical packages such as SPSS/STATA, and AMOS.
Our goal is to produce works of high academic quality in line with the university’s strategic direction and our success is reflected in our researchers publishing in high quality international accounting journals such as Accounting, Organizations and Society, Abacus, Accounting & Finance, Accounting Education: An International Journal, Accounting Research Journal, Behavioral Research in Accounting, British Accounting Review, European Accounting Review, Financial Accountability and Management, International Journal of Accounting, International Journal of Auditing, International Finance Review, Journal of Accounting, Auditing & Taxation, Journal of Accounting & Public Policy, Journal of Banking & Finance, Journal of Business Ethics, Journal of Contemporary Accounting & Economics, Journal of International Accounting Research, and Pacific Basin Finance Journal.
Keeping the faculty abreast of current developments in the business and accounting industries, our research activity forges a strong working relationship between research, teaching and learning and industry. This means our teaching reflects the latest industry advances, which in turn ensures our students are imparted with the skills they’ll need to be industry-ready.
Research in the School of Accounting is focused around our Not for Profit initiative and the following areas of expertise:
The areas of research relate principally to corporate governance, financial reporting and audit quality. Specifically, members of the department are researching the following main topics:
- Quality of governance mechanisms within companies, firm performance and compensation volatility within top management;
- The role of gender and other diversity features in the corporate governance process (including boards, sub-committees, internal audit and the external auditor);
- Audit quality, financial reporting quality and its inherent circularity;
- What actually represents financial reporting/earnings quality?;
- Shortcomings in the current disclosures relating to remuneration reports of listed entities; and
- Audit fee modelling: Determinants and consequences.
Areas of research comprise an examination of disclosure patterns (CSR, risk, mining related disclosures), capital markets based research (cost of equity, cost of debt, investment efficiency), behavioural based research (agency relations, guanxi relations), corporate governance (board and committee structures with impacts on firm activities, audit factors), financial reporting effects (impact of new standards or changes to existing standards), financial effects (profitability, taxation, asset use) and taxation (deferred tax effects, tax compliance), business ethics and ethical decision making.
Topical areas of research include: (i) management accounting systems; (ii) cost control systems; (iii) budgeting; (iv) Balanced Scorecards (v) performance measurement and evaluation and (vi) behavioural issues in management accounting. Some of our researchers are also skilful in research on issues of fairness and business ethics as well as the roles of organizational politics in the management accounting domain, (vii) strategy and leadership.
Areas of research include: (i) transnational teaching innovation; (ii) experiential learning in accounting curriculum; (iii) quality assurance in student assessment; (iv) international student experience; (v) technology in accounting education; and (vi) ethics education.