A notebook with numbers on the cover next to an open laptop
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 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

2024
Academic Institution Dates

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

Claire Decottignies

ESCP Business School, France

22 January – 13 June 2024

2023

Academic Institution Dates

Professor Martin Messner

University of Innsbruck, Austria

6 February 2023 - 24 February 2023

Dr Erin Twyford

University of Wollongong, Australia

7 February 2023 - 1 July 2023

Professor Christine Cooper

University of Edinburgh Business School, UK

14 February 2023 - 28 February 2023

Professor Burkhard Pedell

University of Stuttgart, Germany

6 March 2023 - 17 March 2023

Professor Chan Li

School of Business, The University of Kansas, USA

13 March 2023 - 24 March 2023

Peni Fukofuka

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

Dr Sudipta Bose

University of Newcastle, Australia

1 July 2023 - 31 December 2023

Professor Michelle Greenwood

Monash University, Australia

1 May 2023 - 10 May 2023

Professor Helen Tregidga

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

Dr Xinning Xiao

Monash University, Australia 19 September 2022 - 7 October 2022

Dr Per Ahblom

The London School of Economics and Political Science, UK

20 November 2022 - 11 December 2022

2020

Academic Institution Dates

Professor Bino Catasus

Stockholm University, Sweden

Monday 13 January - Friday 20 March

Professor David Cooper

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

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 Dr Simon Tan, Seminar Convenor, or call (02) 8627 7003.

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

Head of Discipline

Stewart Jones
Jane Andrew
Academic profile

Contact the Discipline of Accounting, Governance and Regulation

Related news