Accounting Theory and Standards

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

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The study "Determinants of executive remuneration: Australian evidence" is primarily motivated by the recent importance attached to corporate governance and regulation of executive compensation by government bodies, other regulatory agencies, media commentators and other stakeholders. No other Australian research has, to date, been carried out in a setting where companies are subject to the full extent of recent regulatory changes.

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