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Higher degrees by research (HDR)

Our commitment to responsive and innovative research at the School of Accounting enables us to offer quality higher degrees by research (HDR), and to adapt our courses to keep in step with the industry both in Australia and overseas.

In HDR programs at least two-thirds of the study program involves research. Although some coursework may be required, a higher degree by research generally doesn’t follow a structure of lectures, tutorials, assessment items and examinations. Instead, the main portion of the work is conducted as a thesis written under the guidance of a supervisor and other thesis committee members.

We offer HDR across a broad range of areas. They can be undertaken on a full-time or part-time basis.

As a student at the School of Accounting, you’ll have flexibility in your choice of research focus; however, it should fit within one of our broad areas of research focus and expertise.


Research by current students

Some research currently being undertaken by candidates in the Doctor of Philosophy (PhD) program includes:

  • informativeness of market risk disclosures in Gulf Cooperation Council (GCC) countries
  • isomorphic pressures influencing mandatory disclosure of local government financial statements in Indonesia
  • the place of the Auditor General in 19th century Western Australia
  • an Australian contextual view of internal audit quality and its association with financial distress
  • determinants and consequences of corporate governance and internal audit outsourcing
  • corporate social responsibility reporting and the cost of waste management
  • case study on an Indonesian government internal audit institution
  • factors and effects of accounting information system adoption in small to medium enterprises (SMEs) in developing countries
  • the recording, measurement and disclosure of Shari’a-compliant financial instruments
  • an international comparative study of public sector accountability innovations
  • an Australian perspective on board effectiveness and environmental disclosure.