Serious workplace fraud: How it is sustained and how organisations respond. This project aims to develop knowledge on how serious workplace fraud is sustained by offenders, particularly through thinking patterns and coping mechanisms, and responded to by organisations that are dealing with offenders and modifying control system deficiencies. The project will be a qualitative study, drawing evidence from interviews, with offenders, and with victim organisation representatives, and triangulated wi ....Serious workplace fraud: How it is sustained and how organisations respond. This project aims to develop knowledge on how serious workplace fraud is sustained by offenders, particularly through thinking patterns and coping mechanisms, and responded to by organisations that are dealing with offenders and modifying control system deficiencies. The project will be a qualitative study, drawing evidence from interviews, with offenders, and with victim organisation representatives, and triangulated with available secondary materials such as court reports, media coverage, and internal memoranda and presentations. The project will add to expert knowledge in forensic accounting by developing new typologies of fraud enablers and management control responses, which aim to advance best practice in mitigating serious workplace fraud. The knowledge generated will advance anti-fraud training, forensic accounting, management control system design and standard setting.Read moreRead less
Financial performance, uncertainty and corporate investment decisions. It is well understood that the provision of financial reports to external stakeholders impacts their decision making. Yet the extent to which externally reported financial measures such as earnings can resolve uncertainty, and their influence on corporate investment decisions is largely unknown. This project identifies how disaggregation of earnings into market-, industry- and firm-specific components explains differences in ....Financial performance, uncertainty and corporate investment decisions. It is well understood that the provision of financial reports to external stakeholders impacts their decision making. Yet the extent to which externally reported financial measures such as earnings can resolve uncertainty, and their influence on corporate investment decisions is largely unknown. This project identifies how disaggregation of earnings into market-, industry- and firm-specific components explains differences in the quality of financial information, and the implication for accounting standards regulating the reporting of periodic performance. It applies the resulting insights to identify an uncertainty reduction role for financial reporting, and the way in which information contained in earnings impacts investment decisions. Read moreRead less
Elevating auditor professional scepticism by way of improved regulation. This project aims to examine and test alternate regulatory approaches that address ongoing and long standing concerns of audit firm quality inspectors that auditors are not exercising a sufficiently high level of professional scepticism. The project expects to provide strong, empirically-based knowledge on the most effective means of discharging regulatory responsibilities over the audit profession. Expected outcomes of th ....Elevating auditor professional scepticism by way of improved regulation. This project aims to examine and test alternate regulatory approaches that address ongoing and long standing concerns of audit firm quality inspectors that auditors are not exercising a sufficiently high level of professional scepticism. The project expects to provide strong, empirically-based knowledge on the most effective means of discharging regulatory responsibilities over the audit profession. Expected outcomes of this project include improvements in regulatory practice and an enhanced capacity for Australia's interests to be represented in the development of international auditing standards and regulations.Read moreRead less