Adelaide Business School
Faculty of Arts, Business, Law and Economics
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 2022 Coram, P., Potter, B., & Soderstrom, N. (2022). Professional financial statement users’ perceived value of carbon accounting disclosures and decision context. Meditari Accountancy Research.
2022 Haji, A. A., Coram, P., & Troshani, I. (2022). Consequences of CSR reporting regulations worldwide: a review and research agenda. Accounting Auditing and Accountability Journal, 32 pages.
DOI Scopus4 WoS4
2022 Coram, P. J., Fu, Y., Garg, M., Harding, N., Hay, D. C., Khan, M. J., . . . Tong, J. (2022). Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE. Accounting and Finance, 62(3), 4219-4244.
2021 Haji, A. A., Coram, P., & Troshani, I. (2021). Effects of Integrating CSR Information in Financial Reports on Investors’ Firm Value Estimates. Accounting and Finance, 61(2), 3605-3647.
DOI Scopus7 WoS6
2021 Coram, P. J., Harding, N., Hay, D. C., Khan, J., & Prasad, A. (2021). Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600). Accounting and Finance, 61(4), 5879-5890.
DOI Scopus1 WoS1
2020 Coram, P., & Wang, L. (2020). The Effect of Disclosing Key Audit Matters and Accounting Standard Precision on the Audit Expectation Gap. International Journal of Auditing, 25(2), 1-13.
DOI Scopus10 WoS8
2020 Cao, J., & Coram, P. J. (2020). Auditors' Response to Different Reporting Environments: Experimental Evidence From the Quantity and Quality of Auditors' Evidence Demands in China. International Journal of Auditing, 24(1), 73-89.
DOI Scopus2 WoS2
2020 Blanco, B., Coram, P., Dhole, S., & Kent, P. (2020). How do Auditors Respond to Low Annual Report Readability?. Journal of Accounting and Public Policy, 40(3), 1-14.
DOI Scopus9 WoS3
2020 Ma, J., Coram, P., & Troshani, I. (2020). The Effect of Key Audit Matters and Uncertainty Disclosures on Auditors’ Accountability Perceptions and Fair Value Decisions. SSRN Electronic Journal.
2019 Brown, V. L., Coram, P. J., Dennis, S. A., Dickins, D., Earley, C. E., Higgs, J. L., . . . Tatum, K. W. (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.
2018 Coram, P. J. (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.
2018 Coram, P. J. (2018). SMEs in Italy. Journal of International Accounting Research. 2017 Coram, P., & Robinson, M. (2017). Professionalism and performance incentives in accounting firms. Accounting Horizons, 31(1), 103-123.
DOI Scopus26 WoS26
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 Scopus46 WoS41
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 Scopus81 WoS66
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 Scopus26 WoS27
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 Scopus71 WoS62
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 Scopus15 WoS13
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 Scopus111 WoS102
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 Scopus42 WoS33
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 Scopus133 WoS114
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. R. (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 Scopus98 WoS87
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.
Coram, P. J., & Wang, L. (n.d.). The Effect of Disclosing Key Audit Matters and Accounting Standard Precision on the Audit Expectation Gap. SSRN Electronic Journal.
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 2020 Coram, P., Frederickson, J. R., & Pinnuck, M. (2020). Earnings management: The relative role of ethics and economics in managers' decision making.
Current Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2021 Co-Supervisor Does asset specific sunk cost always inhibit outsourcing? An experimental investigation into core competency and complex sunk investments Doctor of Philosophy Doctorate Full Time Ms Yalin Han 2020 Principal Supervisor WHO’S GOT YOUR BACK? AUDIT COMMITTEE INFLUENCE ON INTERNAL AUDIT DECISION MAKING AND COMMITMENT. Doctor of Philosophy Doctorate Part Time Ms Katherine Fordham
Past Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2019 - 2022 Principal Supervisor THE EFFECTS OF KEY AUDIT MATTERS AND AUDIT MATERIALITY DISCLOSURES ON AUDITORS’ AND INVESTORS’ FAIR VALUE RELATED JUDGMENTS AND DECISIONS Doctor of Philosophy Doctorate Full Time Jin Ma 2016 - 2020 Principal Supervisor Essays on Economic and Behavioural Consequences of CSR Reporting Regulations Doctor of Philosophy Doctorate Full Time Mr Abdifatah Ahmed Haji
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