Related links
Research_
Accounting, governance and regulation research
In-depth work on issues central to accounting, governance and regulation
The Discipline of Accounting, Governance and Regulation is home to a diverse community of internationally recognised scholars who continually strive to publish high level research in leading international journals.
We undertake research into diverse issues affecting the business community and regulatory authorities. Our research embraces:
- the role of accounting information in decision making generally and capital markets in particular
- the modelling of corporate failure and credit risk
- corporate takeovers and reconstructions
- corporate governance
- accounting standard setting, particularly the role of international financial reporting standards in Australia
- market price accounting
- environmental and social reporting
- accounting history and critical accounting research
- public sector accountability and financial reporting
Business law and regulation research
Law facilitates and regulates business, so business advisors need to understand how the law works. Our academics produce a wide variety of influential research that is cited by the courts, used extensively by practitioners and tertiary institutions, and has an impact on parliamentary enquiries and law reform bodies.
Research engagement means that we have links with large accounting firms and top tier law firms and collaborate with professional and advisory bodies. Research expertise includes:
- banking and finance law, financial secrecy and fraud
- competition law and anti-trust crimes
- corporations law, directors’ duties, and corporate crime
- financial services, securities markets, insider trading and market offences
- consumers, marketing, fair trading, intellectual property and franchising
- money laundering, terrorist financing, cybercrime and foreign corruption
- regulation of international financial crime, fintech and cryptocurrencies
- regulation of professional advisors and ethics
- regtech, business and compliance process automation
- sustainability, climate change and business regulation
- cyber-risk and critical infrastructure regulation
- human rights and anti-modern slavery regulation
- taxation policy, compliance and tax crimes
Our research agenda is reflected in our involvement in several major Australian Research Council (ARC) Discovery and Linkage projects, our substantial research consultancies with industry and government and our active engagement with professional practice.
Our people
Meet our academics and research students.
Professor Jane Andrew
Professor Jane Andrew
Professor Wai Fong Chua
Professor Clinton Free
Professor Stewart Jones
Professor John Roberts
Professor Baljit Sidhu
Professor Sandra van der Laan
Professor Andrew Terry
Associate Professor Max Baker
Associate Professor Demetris Christodoulou
Associate Professor Maria Dyball
Associate Professor Geoff Frost
Associate Professor Arunima Malik
Associate Professor Ravi Seethamraju
Associate Professor David Chaikin
Associate Professor Juliette Overland
Associate Professor Shan Zhou
Senior Lecturers
Dr Roel Boomsma
Dr Rodney Coyte
Dr Matthew Egan
Dr Abdul Razeed
Dr Simon Tan
Dr Ying Zhang
Lecturers
Dr Nurul Alam
Dr Paul Blayney
Dr Fei Gao
Dr Tina Huynh
Dr Kaiying Ji
Dr Timothy Wang
Dr Chuan Yu
Dr Reaven Yu
Dr Eva Huang
Associate Lecturers
Dr Jo Wang
Emeritus Professors
Honorary Professors
Sue Newberry
Honorary Senior Lecturer
2025
| Academic | Institution | Dates |
|---|---|---|
| A/Prof, Dr Tommaso Palermo | The London School of Economics and Political Science | 18 September - 6 October 2025 |
2024
| Academic | Institution | Dates |
|---|---|---|
Claire Decottignies |
ESCP Business School, France |
22 January – 13 June 2024 |
A/Prof, Dr Christos Begkos |
University of Manchester, UK | 5 February – 16 February 2024 |
| Professor Donna M Nagy | The Indiana University Maurer School of Law |
7 February – 14 February 2024 |
| Professor Ellie Chapple | Queensland University of Technology | 27 May – 31 May 2024 |
| Miss Yiwen Lu | Stockholm School of Economics | 10 June – 8 Novermber 2024 |
| A/Prof, Dr Rencheng Wang | Singapore School of Management | 21 October – 25 October 2024 |
2023
| Academic | Institution | Dates |
|---|---|---|
University of Innsbruck, Austria |
6 February 2023 - 24 February 2023 |
|
University of Wollongong, Australia |
7 February 2023 - 1 July 2023 |
|
University of Edinburgh Business School, UK |
14 February 2023 - 28 February 2023 |
|
University of Stuttgart, Germany |
6 March 2023 - 17 March 2023 |
|
School of Business, The University of Kansas, USA |
13 March 2023 - 24 March 2023 |
|
University of Canterbury, NZ |
20 March 2023 - 29 March 2023 |
|
| Professor Marie-Soleil Tremblay | National School of Public Administration, Canada | 11 April 2023 - 21 April 2023 |
University of Newcastle, Australia |
1 July 2023 - 31 December 2023 |
|
Monash University, Australia |
1 May 2023 - 10 May 2023 |
|
Royal Holloway, University of London, UK |
TBC |
|
| Young Professor, Dr Yi (Ava) Wu | Zhejiang University, China | 10 July 2023 - 4 August 2023 |
| Dr Jonathan Tweedie | The University of Manchester, UK | 14 October 2023 - 12 November 2023 |
2022
| Academic | Institution | Dates |
|---|---|---|
| Monash University, Australia | 19 September 2022 - 7 October 2022 | |
The London School of Economics and Political Science, UK |
20 November 2022 - 11 December 2022 |
2020
| Academic | Institution | Dates |
|---|---|---|
Stockholm University, Sweden |
Monday 13 January - Friday 20 March | |
University of Alberta, Canada |
Saturday 8 February - Thursday 27 February | |
| Professor Richard Slack | Durham University Business School | Sunday 9 February - Wednesday 4 March |
| Dr Paul Thambar | Monash University | Monday 2 March 2020 - Friday 20 March 2020 |
| Professor Deren Xie | Tsinghua University, China | Monday 1 June - Tuesday 30 July |
| Professor Teri Yohn | Indiana University, USA | Monday 2 March - Friday 20 March |
2019
| Academic | Institution | Dates |
|---|---|---|
| Dr Carla Antonini | University of Trento, Italy | Friday 5 July - Friday 19 July |
| Dr Rene Bohnsack | Católica Lisbon School of Business & Economics, Portugal | Monday 4 March - Tuesday 26 March |
| Professor Niamh Brennan | University College Dublin, Ireland | Monday 3 June - Monday 15 July |
| Professor Greg Clinch | University of Melbourne | Monday 25 March - Thursday 4 April |
| Professor Christine Cooper | University of Edinburgh Business School, Scotland | Tuesday 12 March - Friday 29 March |
| Associate Professor Jap Efendi | Northern Arizona University, The W. A. Franke College of Business, USA | Monday 9 December – Tuesday 24 December 2019 |
| Associate Professor Lukas Goretzki | Stockholm School of Economics, Sweden | Sunday 15 September - Tuesday 1 October |
| Associate Professor Chan Li | University of Pittsburgh, USA | Monday 10 June - Saturday 22 June |
| Professor Paolo Quattrone | University of Edinburgh Business School, Scotland | Thursday 17 October - Saturday 2 November |
| Professor Shivaram Rajgopal | Columbia Business School, USA | Monday 22 July - Friday 2 August |
| Professor Steven Salterio | Queens University, Canada | Sunday 20 October - Saturday 2 November |
| Professor Rajendra Prasad Srivastava | The University of Kansas, USA | Monday 11 March - Friday 29 March |
| Associate Professor Yunzhi (Amy) Zang | HKUST Business School, Hong Kong | Sunday 7 April - Sunday 21 April |
| Professor Sarah Zechman | University of Colorado Boulder, USA | Saturday 2 March - Wednesday 6 March |
2018
Dr Robert Czernkowski, University of Technology, Sydney
Jort Herrick Ten Berg, Research candidate, University of Amsterdam Business School, Netherlands
Professor Teri Yohn, Indiana University, USA
Dr Matthew Lyle, Northwestern University, Illinois, USA
Professor James Ohlson, The Hong Kong Polytechnic University
Professor Karl Kraus, Stockholm School of Economics, Sweden
Grete Helle, Research candidate, Norwegian School of Economics
Dr Christian Huber, Helmut Schmidt University, Hamburg, Germany
Professor Christine Cooper, University of Strathclyde, Glasgow, UK
Professor Deren Xie, Tsinghua University, China
Professor Wayne Guay, University of Pennsylvania
Professor Charles Youyang Hsu, The Hong Kong University of Science and Technology
Professor Jan Mouritsen, Copenhagen Business School
Professor Kari Lukka, University of Turku, Finland
Professor Cheryl McWatters, Telfer School of Management, University of Ottawa
2017
Professor Christopher Chapman, University of Bristol, UK
Professor Matias Laine, Tampere University, Finland
Professor Bino Catasus, Stockholm University, Sweden
Professor Pengguo Wang, University of Exeter, UK
Professor Christine Cooper, University of Strathclyde, Glasglow, UK
Associate Professor Jeremy Bertomeu, Baruch College, New York, USA
Professor Steven Huddart, Penn State Smeal College of Business, USA
Associate Professor Edwige Cheyne, Columbia Business School, New York, USA
Professor Stephen Penman, Columbia Business School, New York, USA
Professor James Ohlson, The Hong Kong Polytechnic University
Dr Victoria Clout, University of New South Wales, Australia
View our current higher degree by research students.
Journals
We are home to two well-known journals edited by our staff.
These journals make a distinctive contribution to accounting theory and practice in the international arena.
Many of our staff have written scholarly books published by major international publishing houses, as well as several leading textbooks in accounting.
Research seminars
For further information email Associate Professor Shan Zhou, Seminar Convenor, or call (02) 9351 8936.
To confirm attendance email Lily Schulz, or call (02) 9036 5473.
Safeguarding the unknown? Quality of research in the performance measurement era at universities
- Date: 31 Oct 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Kari Lukka, University of Turku, Finland
Rethinking socialism in China: Government accounting reform and the role of ideology
- Date: 10 Oct 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Eagle Zhang, The University of Sydney
Comovements and the informativeness of earnings
- Date: 12 Sep 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Andrew Jackson, University of New South Wales
Risk and performance in tension: Framings, overflows and the effects of complete measures in buyer/supplier relations
- Date: 29 Aug 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Jan Mouritsen, Copenhagen Business School, Denmark
Benefits and costs of the enhanced auditor’s report: Evidence from Australia
- Date: 15 Aug 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Neil Fargher, Australian National University
Power to the small investor: The role of social media in corporate governance
- Date: 1 Aug 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Charles Hsu, Hong Kong University of Science and Technology
The role of executive cash bonuses in providing individual and team incentives
- Date: 25 Jul 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Wayne Guay, University of Pennsylvania
Effect of CSR information presentation order on stakeholder decision-making
- Date: 30 May 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Naomi Soderstrom, The University of Melbourne
Indexical judgment: The construction of valuation devices for art and antiques
- Date: 16 May 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Erica Heather Coslor, The University of Melbourne
Share pledging by controlling shareholders and accounting manipulations
- Date: 2 May 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Deren Xie, Tsinghua University
Institutionalisation and professionalisation of risk management: A case study of the riskwork of medical professionals in a Dutch healthcare organisation
- Date: 18 Apr 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Jort ten Berg, University of Amsterdam
A textual analysis of US corporate social responsibility reports
- Date: 4 Apr 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Peter M. Clarkson, University of Queensland
Quantifying the 'in-between' of prisons using indicators: The tension between security and resocialization through the lens of liminality
- Date: 7 Mar 2018 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Christian Huber, Helmut Schmidt University
Analysts' social connections to firms and analyst earnings forecasts
- Date: 25 Oct 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Ava Wu, The University of Sydney
The institutional work of suppression: a case study of the CORE Coalition
- Date: 11 Oct 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Conor Clune, University of New South Wales
Breaking news: Management control systems, unexpected events and organisational improvisation in a News Room
- Date: 13 Sep 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Maria Dyball, The University of Sydney
Taking organisational values into account in management control
- Date: 30 Aug 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Chris Chapman, University of Bristol
Bayesian decision usefulness and conservatism in accounting
- Date: 16 Aug 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: David Johnston, The University of Sydney
Analysts’ forecast errors and the dividend displacement property
- Date: 28 Jul 2017 at 11am
- Venue: Rm 321, Codrington Building (H69)
- Speaker: Somnath Das, University of Illinois – Chicago
Managerial disclosures and debt contracts
- Date: 7 Jun 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Rencheng Wang, University of Queensland
Hybridisation of performance measurement and impact assessment: A case study of a social business
- Date: 24 May 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Matias Laine, Tampere University, Finland
What a difference a day makes: The impact of trading days on forecast accuracy and management performance attributions
- Date: 10 May 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Stephen Hillegeist, Arizona State University, US
Inferring rates of expected stock return from accounting observables
- Date: 26 Apr 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Pengguo Wang, University of Exeter, UK
Questioning the numbers: Epistemic authority, narrative, and performance evaluation
- Date: 29 Mar 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: David Smith, University of Queensland
Lessons from mis-classification in international accounting
- Date: 15 Mar 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Chris Nobes, University of Sydney
Managing distances: Boards and the consumption of accounting
- Date: 1 Mar 2017 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Bino Catasus, Stockholm University, Sweden
The effect of audit report on information search behaviour of loan officers: Evidence from an eye-tracking study
- Date: 16 Nov 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Nina Sormunen, Copenhagen Business School
Achieving radical change: A comparative study of public-sector accounting in Westminster and Scotland
- Date: 2 Nov 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Noel Hyndman, Queens University Belfast
Capital investing: A future-making practice
- Date: 19 Oct 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Wai Fong Chua, The University of Sydney
The Phoenix rises: The Australian Accounting Standards Board and IFRS Adoption
- Date: 21 Sep 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Bryan Howieson, The University of Adelaide
Students' insights into their development of ethical decision making skills in business
- Date: 7 Sep 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Rosina Mladenovic, The University of Sydney
The institutionalisation of sustainability reporting
- Date: 10 Aug 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Carlos Larrinaga, Universidad de Burgos, Spain
'The lives of others’: Gender and the audit profession in the context of German reunification
- Date: 27 Jul 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Lisa Evans, University of Stirling
Competition and financial statement fraud
- Date: 29 Jun 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Christo Karuna, Monash University
The enactment model of measurement: Fugitives, putrescibles and sludge
- Date: 25 May 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Tanya Fiedler, University of New South Wales
Improving adaptive instruction with a limited item speed test
- Date: 11 May 2016 at 11am
- Venue: Rm 5070, Abercrombie Building (H70)
- Speaker: Paul Blayney, The University of Sydney
The construction of novel risks: Discourse, translation and the ecology of risk
- Date: 27 Apr 2016 at 11am
- Venue: Rm 5070, Abercrombie Building (H70)
- Speaker: Cynthia Hardy, University of Melbourne
The impact of independent assurance and explicit assessment on fundamental value
- Date: 13 Apr 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Hien Hoang, University of New South Wales
Management control, motivation and performance: Evidence on the object-of-control framework
- Date: 23 Mar 2016 at 11am
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Berend van der Kolk, University of Groningen, Netherland
The ‘business partner’ as a fragile aspirational identity: A field study of management accountants' identity work
- Date: 9 Mar 2016 at 11am
- Venue: Rm 4150, Abercrombie Building (H70)
- Speaker: Martin Messner, University of Innsbruck, Austria
Using an integrated environmental management control system to translate environmental strategy into managerial performance
- Date: 24 Feb 2016 at 12pm
- Venue: Rm 5050, Abercrombie Building (H70)
- Speaker: Burkhard Pedell, University of Stuttgart, Germany