The Accounting, Advisory and Analytics Discipline has 4 signature research themes.
1. Financial Reporting, Disclosure & Capital Markets
Informing investment and supporting efficient capital markets
Financial reports provide critical market information that shapes investor sentiment and market outcomes. Our researchers are at the forefront of knowledge on the contributors to, and consequences of, high-quality financial reporting, including international accounting standards, earnings quality, non-GAAP reporting, segment and cash-flow disclosures, the valuation of intangibles and innovation, and IPO pricing, including in the mining, oil and gas sector. Our research, published in top accounting journals including Contemporary Accounting Research and Review of Accounting Studies, demonstrates how financial reporting choices affect outcomes in the capital markets in Australia and internationally. This work has been recognised significant impact in the academic literature and accounting practice.
2. Performance Measurement & Management Control
Aligning organisational behaviour to strategic objectives
This discipline is home to internationally recognised thought leaders in management accounting and control systems research. Anchored by field-defining work on management control systems "as a package" and configurations of control that support different strategies and modes of innovation, this research has been published in leading journals including Accounting, Organizations and Society, Management Accounting Research, and Journal of Management Accounting Research. Our researchers explore how performance measurement, budgeting and control systems shape behaviour, motivation, flexibility and innovation within and between organisations. This research helps decision makers understand systems that balance accountability, viability, innovation, and empowerment in a changing world.
3. Corporate Governance & Auditing
Promoting effective governance and confidence in financial reporting
Corporate governance and external auditing are essential in protecting shareholder interests by providing monitoring over management decision making and financial reporting. Our researchers are internationally recognised for their work on executive pay, board effectiveness, audit pricing, and the role of governance and auditing in ensuring high-quality financial reporting. This work has been published in leading journals including The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research, Journal of Corporate Finance, and Auditing: A Journal of Practice and Theory. This research has contributed to understanding the ways policymakers, regulators and corporations can improve management accountability, build trust, and protect capital markets participants.
4. Tax, Corporate Social Responsibility & The Care Economy
Accounting for a fairer, greener economy.
Our researchers lead globally recognised research programs addressing broader challenges in taxation, corporate social responsibility, sustainability and the care economy. Pioneering research from academics in the discipline have contributed to understanding corporate tax aggressiveness, CSR, board composition and gender, reshaping how scholars and policymakers think about corporate behaviour and legitimacy. Complementing this, discipline researchers are advancing research in environmental sustainability and the care economy, including measurement systems, energy efficiency and the economics of aged care, positioning the Discipline at the forefront of how accounting can serve a fairer and more sustainable economy. This emerging area of research, in addition to being published in high-quality academic journals, has been recognised in practice and policy development.