CAIP Research

Our strategy is to foster interdisciplinary research with key members of the accounting and business community to conduct leading research focusing on our key research themes, which include:

  • Audit Support Systems and Assurance
  • Carbon Emissions Reporting and Assurance
  • Corporate Reporting
  • Differential Reporting
  • Enterprise Systems
  • Forensic Accounting
  • Insolvency and Corporate Recovery (Turnaround)
  • Management Performance and Control Systems
  • Sustainability Measurement Reporting

Research Projects

Below is a snapshot of CAIP's current collaborative, interdisciplinary and industry focused research projects.

  • Carbon accounting for managed urban environments: Creating a conceptual process-based model (LP130100081)

    In recent years, managers of organisations globally have become more accountable for the impacts of their organisations on the environment. This is no more pertinent than in the case of carbon. Accordingly, this project, the first of its type, will develop a process-based carbon model for a managed urban environment and explore alternative means by which the information produced by the model may be communicated to interested parties. By doing so, it will develop an enhanced basis for understanding, measuring and reporting of carbon emissions which will assist decisions by organisations to reduce carbon emissions as well as, more generally, the decisions made by external stakeholders in allocating scarce economic resources.

    The project will develop a process-based model of the carbon cycle of a complex urban system – Royal Botanic Gardens (RBG), Melbourne, and validate the model in the RBG, Sydney. It will test alternative means by which carbon emissions information may be reported to provide information that is useful for the decisions made by diverse stakeholders.

    Researchers A/Prof Bradley Potter (Accounting), A/Prof Paul Coram (Accounting), Prof Naomi Soderstrom (Accounting), Prof Ian Woodrow (Botany), Prof David Cantrill (Royal Botanic Gardens and National Herbarium of Victoria), Geraldine Magarey (Institute of Chartered Accountants Australia)
    Award $349,352 from Australian Research Council 2013 - 2016
    Partner Organisations Royal Botanic Gardens and National Herbarium of Victoria; Institute of Chartered Accountants Australia

  • An approach to preserving accounting and business archival materials: enhancing accessibility to inform research and practice (LP100200261)

    CPA Australia is one of the oldest professional accounting associations in the world. Its archival records provide invaluable insights into the development of the profession and the business community it services. The preservation and management of this heritage will be of benefit not just to the profession but also in enhancing our understanding of the evolution of the corporate foundation of the economy. This project will involve the development of a framework for managing the archive and facilitating access through the use of digital technologies. The outcomes will contribute to preserving and understanding the nation's business history as well as facilitating integration with international accounting and business archives.

    Researchers A/Prof Bradley Potter, A/Prof Monica Keneley, Prof Colin FergusonMr Phillip Cobbin, Prof Brian West, Dr Mark Wilson
    Award $210,000 from Australian Research Council 2010 - 2013
    Partner Organisations CPA Australia, National Archives of Australia

  • The reliability of corporate reporting of greenhouse gas estimates: Determinants, consequences, training for accountants and policy initiatives (LP100100076)

    Fundamental to the successful re-allocation of resources to address climate change is that greenhouse gas estimates reported by firms are reliable. The first outcome from this research is the development of tools to assist and train the Australian accountancy profession in the estimation of reliable emissions. The second outcome is identification of factors associated with the inaccuracy and bias of greenhouse gas emissions reported by companies and the consequences of the inaccuracies for the share market's valuation of emission liabilities. These research findings will identify issues that need to be addressed by regulators to ensure that the greenhouse gas estimates reported by companies are reliable 

    Researchers A/Prof Matthew PinnuckProf Gregory Clinch, Prof Carol A Adams, Prof Ivan Marusic, Prof Gordon Richardson, Prof Peter M Clarkson, Dr Michael J Brear
    Award $132,000 from Australian Research Council 2010 - 2012
    Partner Organisation CPA Australia