Past research

With research that's relevant to the broader community, the Department of Accounting’s proud of the strength and breadth of our major research interests. 

These include auditing, corporate governance, corporate social responsibility, financial reporting and voluntary disclosure practices, and a focus on small-to-medium enterprises and not-for-profits.

Past research projects

The IPA-Deakin SME Research Network grant

The IPA-Deakin SME Research Network grant

Team: Prof George Tanewski, Prof Peter Carey and Prof Barry J Cooper (2013–2015)

Assessing professional learning through ePortfolios in business education

Realising the potential: Assessing professional learning through the integration of ePortfolios in Australian business education

Team: Prof Kim Watty, Dr Shona Leitch, A/Prof Dale Holt and Dr Leanne Ngo 

The project will develop an e-portfolio framework for assessing business students' professional learning capabilities; and supporting professional development resources and illustrative case studies. The project aims to realise the full potential of implementing e-portfolios in advancing the quality of the student learning experience in business education.

Year Total
2013 $206,000

Funding body: Teaching and Learning Grant

Primary FoR: 1302 Curriculum and Pedagogy

Administering organisation: Deakin University

Financial statement reporting practices

Financial statement reporting practices of entities lodging under the Corporations Act

Team: Prof George Tanewski and Prof Peter Carey

This study analyses the reporting practices of for-profit and not-for-profit entities, particularly those lodging financial statements with the Australian Securities and Investments Commission (ASIC) and with Consumer Affairs Victoria, NSW Fair Trading and Fair Trading Queensland. More specifically, the study examines the implementation of the reporting entity concept by entities lodging reports with ASIC; the financial reporting practices by entities who lodge with ASIC, and the financial reporting practices by entities who lodge reports with Consumer Affairs Victoria, NSW Fair Trading and Fair Trading Queensland.

In examining reporting practices of entities lodging with ASIC, a random sample of 1,546 entities is used to provide the Australian Accounting Standards Board (AASB) with results that are generalisable across the following five populations of entities: (i) Large proprietary companies; (ii) Small proprietary companies that are required to lodge reports with ASIC; (iii) Small proprietary companies controlled by a foreign entity; (iv) Unlisted public companies other than those limited by guarantee; and (v) Public companies limited by guarantee.

Further random samples are drawn from entities lodging with Consumer Affairs Victoria (400 entities), NSW Fair Trading (377 entities) and Fair Trading Queensland (386 entities) and analysed to provide the Board with evidence of the reporting practices of various types of entities lodging with these bodies – including co-operatives, associations and charitable entities.

The policy implications emanating from this research have the potential to lead to de-regulation or to amendments to 'AASB 1053 – Application of Tiers of Australian Accounting Standards', other relevant accounting standards, and to the Corporations Act.

Year Total
2013 $50,000

Funding body: Australian Accounting Standards Board (AASB)

Primary FoR: 1501 Accounting, Auditing and Accountability 

Administering organisation: Deakin University




Investigating the role of educators, employers and the accounting profession

An investigation into the role of educators, employers and the accounting profession in providing opportunities for Indigenous Australians to enter the field of accounting

Team: Luisa Lombardi and Prof Barry J Cooper

A comprehensive research report will be developed to provide an in-depth understanding of the barriers to the development of financial skills of Aboriginal and Torres Strait Islanders, together with strategies to address these barriers and support Indigenous Australian into the Australian accounting profession.

Year Total
2012 $30,000

Funding body: CPA Australia

Primary FoR: 1501 Accounting, Auditing and Accountability 

Administering organisation: Deakin University