Research Interests
Auditing and AccountabilityProf Paul Coram
Professor
School of Accounting and Finance
College of Business and Law
Eligible to supervise Masters and PhD - email supervisor to discuss availability.
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.
| Date | Institution name | Country | Title |
|---|---|---|---|
| Australian National University | Australia | PhD |
| 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. Scopus1 WoS3 |
| 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. Scopus7 WoS7 |
| 2023 | 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. Scopus3 WoS2 |
| 2023 | 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. Scopus84 WoS69 |
| 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. Scopus3 WoS3 |
| 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. Scopus3 WoS3 |
| 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. Scopus20 WoS17 |
| 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. Scopus43 WoS37 |
| 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. Scopus5 WoS5 |
| 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. Scopus48 WoS39 |
| 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. Scopus5 WoS4 |
| 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. Scopus3 WoS3 |
| 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. Scopus60 WoS56 |
| 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. Scopus88 WoS74 |
| 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. Scopus140 WoS118 |
| 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. Scopus35 WoS36 |
| 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. Scopus103 WoS98 |
| 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. Scopus69 |
| 2011 | 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. WoS1 |
| 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. Scopus23 WoS23 |
| 2010 | 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. Scopus23 WoS17 |
| 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. Scopus143 WoS132 |
| 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. Scopus56 WoS48 |
| 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. Scopus166 WoS137 |
| 2005 | Coram, P. (2005). Active Learning in Accounting: A Case Study in Preaching to the Unconverted. Accounting Research Journal, 18(1), 13-20. Scopus5 WoS3 |
| 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. Scopus126 WoS110 |
| 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. Scopus57 |
| - | 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. |
| - | Haji, A., Coram, P., & Troshani, I. (n.d.). Finding a Middle Ground: The Effect of “Comply-or-Explain” Regulation on Managers’ ESG Risk Disclosures. |
| 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. Scopus1 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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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