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• Biography/ Background

  Paul Coram is a Professor in the School of Accounting and Finance. 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.

• Research Funding

  Australian Research Council

  ·         Potter, B, Coram, P., Soderstrom, N., Woodrow, I., Cantrill, D. and Magarey, G. (2013) “Carbon Accounting for Managed Urban Environments: Creating a Conceptual Process-Based Model”. Australian Research Council Linkage Grant -  $349,350.

  ·         Green, P., Ridley, G., Ferguson, C. and Coram, P. (2007) “Information Technology Audit Methodologies in the Australian Public Sector: Addressing Mandatory Requirements of International Standards”, Australian Research Council Linkage Grant - $105,572.

   

  Other

  ·         Coram, P. and Pinnuck, M. (2010) “The Economic Incentives and Ethics of Earnings Management: Evidence from Managers”, Melbourne University Faculty Research Grant - $14,280.

  ·         Mock, T., Turner, J., Coram, P. and Gray, G. (2007) “User Perceptions Regarding the Financial Statement Audit and the Unqualified Auditors’ Report—A Two-Phase Research Study”, AICPA Auditing Standards Board and the International Auditing and Assurance Standards Board - $US30,000.

• Publications

   

  Refereed Articles

   

  ·         Coram, P and Robinson, M. (2017) “Profit Sharing in Accounting Firm Partnerships”. Accounting Horizons.

   

  ·         Bedard, J., Coram, P., Espahbodi, R., and Mock, T. (2016) “Does Recent Academic Research Support Changes to Audit Reporting Standards”. Accounting Horizons.

   

  ·         Mock, T., Bedard, J., Coram, P., Davis, S., Espahbodi, R., and Warne, R. (2013) “The Audit Reporting Model: Current Research Synthesis and Implications”. Auditing: A Journal of Practice and Theory.

   

  ·         Gray, G., Turner, J., Coram, P. and Mock, T. (2011) “Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors”. Accounting Horizons, December.

   

  ·         Coram, P., Mock, T., Turner, J. and Gray, G. (2011) “The Communicative Value of a Pro Forma Audit Report?” Australian Accounting Review, September.

   

  ·        Coram, P., Mock, T. and Monroe, G. (2011) “An Investigation into the Use of Non-Financial Performance Indicators by Financial Analysts” The British Accounting Review, June.

   

  ·         Turner, J., Mock T., Coram, P., and Gray, G. (2010) “Improving Transparency and Relevance of Auditor Communications with Financial Statement Users” Current Issues in Auditing [Journal of the American Accounting Association]

   

  ·         Coram, P. (2010) “The Effect of Investor Sophistication on the Influence of Nonfinancial Performance Indicators on Investors’ Judgments” Accounting and Finance, June.

   

  ·         Coram, P., Monroe, G., and Woodliff, D. (2009) “The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Analysis” Auditing: A Journal of Practice and Theory, May.

   

   

  ·         Coram, P., Glavovic, A., Ng, J. and Woodliff, D. (2008) “The Moral Intensity of Reduced Audit Quality Acts” Auditing: A Journal of Practice and Theory, May.

   

  ·         Coram, P., Ferguson, C. and Moroney, R. (2008) “Internal audit, Alternative Internal Audit Structures, and the Level of Misappropriation of Assets Fraud” Accounting and Finance, December. [2008 Peter Brownell Manuscript Runner-Up Award]

   

  ·         Coram, P. (2005) “Accounting for Non-Accountants: A Case Study in Preaching to the Unconverted!” Accounting Research Journal.

   

  ·         Coram, P., Ng, J. and Woodliff, D. (2004) “The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure” Auditing: A Journal of Practice and Theory, September.

   

  · Coram, P., Ng, J. and Woodliff, D. (2003) “A Survey of Time Budget Pressure and Reduced Audit Quality among Australian Auditors”, Australian Accounting Review, March.

   

  Research Monographs

  ·        Mock, T., Bedard, J., Coram, P., Davis, S., Espahbodi, R. and Warne, R. (2011) The Auditor’s Reporting Model: Current Research Synthesis and Implications. Review of literature prepared for PCAOB to inform their current deliberations.

   

  ·         Mock, T., Turner, J., Gray, G. and Coram, P. (2009) The Unqualified Auditor’s Report: A Study of User Perceptions, Effects on User Decisions and Decision Processes, and Directions for Future Research, AICPA Auditing Standards Board and International Auditing and Assurance Standards Board.

   

  Book Chapters

  ·         Coram, P. (forthcoming 2014) “Audit Reports” in The Routledge Companion to Auditing. A new book edited by David Hay, Robert Knechel and Marleen Willekens.

   

  Textbooks

  ·         Leung, P., Coram, P., Cooper, B. and Richardson, P. (2015), Modern Auditing and Assurance Services 6^th Edition, John Wiley & Sons, Brisbane.

   

Entry last updated: Tuesday, 29 Mar 2022

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