Professor of Accounting
Adelaide Business School
Faculty of the Professions
Eligible to supervise Masters and PhD - email supervisor to discuss availability.
Paul Coram is a Professor of Accounting. His research focuses on the effect of auditing and financial accounting information on decision-making through behavioural research methods. His research has been published in leading international journals, including Auditing: A Journal of Practice and Theory, for which he currently serves on the editorial board. Paul has participated in several significant research collaborations with various professional and commercial organisations, including two ARC Linkage Grant projects. Paul qualified as a Chartered Accountant in Adelaide and originally worked as an auditor. He has strong ongoing links with the accounting profession, particularly with the Institute of Chartered Accountants through Regional Council service and also by providing advice on their education programs. Paul is committed to ensuring the quality and scholarship of accounting education. He was the inaugural winner of the Pearson Accounting Lecturer of the Year Award and serves on the editorial board of Issues in Accounting Education.
Year Citation 2019 Brown, V., Coram, P., Dennis, S., Dickins, D., Earley, C., Higgs, J., . . . Tatum, K. (2019). Comments of the auditing standards committee of the auditing section of the american accounting association on international auditing and assurance standards board exposure draft, proposed international standard on auditing 315 (Revised): Identifying and assessing the risks of material misstatement and proposed consequential and conforming amendments to other ISAs. Current Issues in Auditing, 13(1), C1-C9.
2019 Coram, P., & Wang, L. (2019). The Effect of Disclosing Key Audit Matters and Accounting Standard Precision on the Audit Expectation Gap. 2018 Coram, P. J. (2018). SMEs in Italy. Journal of International Accounting Research. 2018 Haji, A. A., Coram, P., & Troshani, I. (2018). Effects of Integrating CSR Information in Financial Reports on Investors’ Firm Value Estimates. 2018 Coram, P. (2018). Discussion of: Accounting practitioners’ attitudes toward accounting harmonization: Adoption of ifrs for smes in italy. Journal of International Accounting Research, 17(2), 123-126.
2017 Coram, P., & Robinson, M. (2017). Professionalism and performance incentives in accounting firms. Accounting Horizons, 31(1), 103-123.
DOI Scopus8 WoS8
2016 Bédard, J., Coram, P., Espahbodi, R., & Mock, T. (2016). Does recent academic research support changes to audit reporting standards?. Accounting Horizons, 30(2), 255-275.
DOI Scopus16 WoS14
2013 Mock, T., Bédard, J., Coram, P., Davis, S., Espahbodi, R., & Warne, R. (2013). The audit reporting model: current research synthesis and implications. Auditing: a Journal of Practice and Theory, 32(Suppl. 1), 323-351.
2013 Mock, T., Bédard, J., Coram, P., Davis, S., Espahbodi, R., & Warne, R. (2013). The audit reporting model: current research synthesis and implications. Auditing, 32(Suppl.1), 323-351.
DOI Scopus36 WoS29
2011 Coram, P., Mock, T., Turner, J., & Gray, G. (2011). The communicative value of the auditor's report. Australian Accounting Review, 21(3), 235-252.
DOI Scopus14 WoS15
2011 Gray, G., Turner, J., Coram, P., & Mock, T. (2011). Perceptions and misperceptions regarding the unqualified auditor's report by financial statement preparers, users, and auditors. Accounting Horizons, 25(4), 659-684.
DOI Scopus33 WoS26
2011 Coram, P., Mock, T., & Monroe, G. (2011). Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators. British Accounting Review, 43(2), 87-101.
2010 Turner, J. L., Mock, T. J., Coram, P. J., & Gray, G. L. (2010). Improving transparency and relevance of auditor communications with financial statement users. Current Issues in Auditing, 4(1), A1-A8.
2010 Coram, P. (2010). The effect of investor sophistication on the influence of nonfinancial performance indicators on investors' judgments. Accounting and Finance, 50(2), 263-280.
DOI Scopus11 WoS10
2009 Coram, P. J., Monroe, G. S., & Woodliff, D. R. (2009). The value of assurance on voluntary nonfinancial disclosure: an experimental evaluation. Auditing: a Journal of Practice and Theory, 28(1), 137-151.
DOI Scopus63 WoS58
2009 Coram, P. (2009). The Effect of Investor Sophistication on the Influence of Nonfinancial Performance Indicators on Investors’ Judgments. 2008 Coram, P., Glavovic, A., Ng, J., & Woodliff, D. R. (2008). The moral intensity of reduced audit quality acts. Auditing: a Journal of Practice and Theory, 27(1), 127-149.
DOI Scopus34 WoS29
2008 Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting and Finance, 48(4), 543-559.
DOI Scopus94 WoS84
2005 Coram, P. (2005). Active Learning in Accounting: A Case Study in Preaching to the Unconverted. Accounting Research Journal, 18(1), 13-20.
2004 Coram, P., Ng, J., & Woodliff, D. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing, 23(2), 159-167.
DOI Scopus63 WoS57
2003 Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among australian auditors. Australian Accounting Review, 13(29), 38-44.
Year Citation 2011 Axelsen, M., Coram, P., Green, P., & Ridley, G. (2011). Examining the role of IS audit in the public sector. In PACIS 2011 - 15th Pacific Asia Conference on Information Systems: Quality Research in Pacific.
Year Citation 2016 Coram, P., Frederickson, J. R., & Pinnuck, M. (2016). Earnings Management: The Role of Economics and Ethics on Managers' Decision Making.
Current Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2019 Principal Supervisor Key Audit Matters, Uncertainty Disclosures, and Auditors Accountability Perceptive and Fair Value Decisions Doctor of Philosophy Doctorate Full Time Jin Ma 2016 Principal Supervisor Implementation Integrated Reporting: An Interventionist Approach Doctor of Philosophy Doctorate Full Time Mr Abdifatah Ahmed Haji
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