Professor Paul Coram
Professor
Adelaide Business School
Faculty of Arts, Business, Law and Economics
Paul Coram is a Professor of Accounting in the Business School. His academic focus lies in the fields of auditing and financial accounting, particularly in how these disciplines influence decision-making through behavioural research. He has published extensively in leading international journals, including Auditing: A Journal of Practice and Theory and Accounting Horizons. He now serves as an Editor on Accounting Horizons. Paul’s research has explored topics such as audit reporting, corporate governance, and financial disclosure.
Before academia, Paul worked as an auditor and became a Chartered Accountant in Adelaide. He maintains strong connections with the accounting profession, serving on councils and contributing to the development of educational programs. He received the inaugural Pearson Accounting Lecturer of the Year Award for his contributions to teaching.
Paul has been involved in various funded research projects, including from the Australian Research Council, and has contributed to improving auditing standards through collaborations with organizations such as the International Auditing and Assurance Standards Board.
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Education
Date Institution name Country Title Australian National University Australia PhD -
Research Interests
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Journals
Year Citation 2024 Coram, P., Frederickson, J. R., & Pinnuck, M. (2024). Earnings management: Who do managers consider and what is the relative importance of ethics?. AUSTRALIAN JOURNAL OF MANAGEMENT, 49(2), 214-248.
2024 Ma, J., Coram, P., & Troshani, I. (2024). The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study. British Accounting Review, 56(2), 101301-1-101301-17.
Scopus32023 Coram, P., Potter, B., & Soderstrom, N. (2023). Professional financial statement users’ perceived value of carbon accounting disclosures and decision context. Meditari Accountancy Research, 31(4), 887-911.
Scopus32023 Haji, A. A., Coram, P., & Troshani, I. (2023). Consequences of CSR reporting regulations worldwide: a review and research agenda. Accounting Auditing and Accountability Journal, 36(1), 177-208.
Scopus46 WoS162022 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.
WoS12021 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.
Scopus3 WoS12021 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.
Scopus15 WoS82020 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.
Scopus31 WoS162020 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.
Scopus4 WoS32020 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.
Scopus36 WoS142020 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.
Scopus5 WoS42018 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.
Scopus3 WoS22018 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.
Scopus49 WoS352016 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.
Scopus73 WoS472013 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.
Scopus119 WoS762011 Coram, P., Mock, T., Turner, J., & Gray, G. (2011). The communicative value of the auditor's report. Australian Accounting Review, 21(3), 235-252.
Scopus32 WoS322011 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.
Scopus95 WoS702011 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.
Scopus642011 Abdullah, S., Abhayawansa, S., Anderson, C., Baskerville, R., Birt, J., Boon, K., . . . Wright, S. (2011). Editor's note and ad hoc reviewers for 2010. ACCOUNTING RESEARCH JOURNAL, 24(1), 4 pages.
2010 Coram, P. (2010). Corporate resiliency: Managing the growing risk of fraud and corruption. INTERNATIONAL JOURNAL OF ACCOUNTING, 45(3), 382-385.
WoS12010 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.
Scopus20 WoS182010 Coram, P. J. (2010). The effect of investor sophistication on the influence of nonfinancial performance indicators on investors' judgments. Accounting and Finance, 50(2), 263-280.
Scopus21 WoS142009 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.
Scopus134 WoS1092009 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.
Scopus53 WoS392008 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.
Scopus162 WoS1162005 Coram, P. (2005). Active Learning in Accounting: A Case Study in Preaching to the Unconverted. Accounting Research Journal, 18(1), 13-20.
Scopus4 WoS12004 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.
Scopus118 WoS942003 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.
Scopus53- 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.
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Book Chapters
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Conference Papers
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.
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Current Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2024 Principal Supervisor The impact of assurance on the perceived value of CSR reports Doctor of Philosophy Doctorate Full Time Mrs Shimul Chakraborty 2023 Principal Supervisor Attributes Skills of the Competency Needed for Entry Level Internal Auditors in Indonesia Public Sector Doctor of Philosophy Doctorate Full Time Mrs Sylvia Sarumaha 2021 Principal 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 -
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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