Paul Coram

University of Adelaide - Business School

10 Pulteney Street

Adelaide, South Australia 5005

Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia, 4071 Brisbane

Queensland

Australia

  • University of Adelaide - Business School

SCHOLARLY PAPERS

11

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4,771

TOTAL CITATIONS
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Top 29,852

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7

Scholarly Papers (11)

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1.

The Audit Reporting Model: Current Research Synthesis and Implications

Auditing: A Journal of Practice & Theory, 32 (Supplement 1):323-351
Number of pages: 47 Posted: 06 Sep 2012 Last Revised: 13 Dec 2018
Theodore J. Mock, Theodore J. Mock, Jean Bédard, Paul Coram, Shawn Davis, Reza Espahbodi and Rick C. Warne
University of Southern CaliforniaUniversity of California, Riverside, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Ball State University and University of San Diego
Downloads 1,969 (18,126)
Citation 4

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The Audit Reporting Model, The Audit Report, Auditing, Assurance, Expectation Gap, Financial Statements

2.

The Effect of Disclosing Key Audit Matters and Accounting Standard Precision on the Audit Expectation Gap

Number of pages: 39 Posted: 25 Nov 2019
Paul Coram and Leiyu Wang
University of Adelaide - Business School and University of Adelaide, Students
Downloads 805 (66,834)

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key audit matters, critical audit matters, accounting standard precision, audit expecation gap

3.

Consequences of CSR Reporting Regulations Worldwide: A Review and Research Agenda

Accounting, Auditing & Accountability Journal, Forthcoming
Number of pages: 45 Posted: 13 Apr 2022
Abdifatah Ahmed Haji, Paul Coram and Indrit Troshani
Deakin University, University of Adelaide - Business School and University of Adelaide - Adelaide Business School
Downloads 695 (81,112)
Citation 1

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CSR; Sustainability; Reporting Regulation; Reporting Quality; Economic Consequences; Real Effects; Welfare Implications

4.

The effect of key audit matters and management disclosures on auditors’ accountability perceptions and fair value decisions

British Accounting Review, Forthcoming
Number of pages: 34 Posted: 23 Dec 2020 Last Revised: 26 Dec 2023
Jin Ma, Paul Coram and Indrit Troshani
University of Adelaide - Business School, University of Adelaide - Business School and University of Adelaide - Adelaide Business School
Downloads 488 (126,890)

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accountability; key audit matters; fair value decisions; audit report; disclosure; measurement uncertainty

5.

Earnings management: Who do managers consider and what is the relative importance of ethics?

Number of pages: 59 Posted: 15 Nov 2016 Last Revised: 24 Aug 2022
Paul Coram, James R. Frederickson and Matt Pinnuck
University of Adelaide - Business School, Melbourne Business School and University of Melbourne - Department of Accounting
Downloads 397 (160,799)
Citation 1

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earnings management; ethics; real earnings management

6.

Effects of Integrating CSR Information in Financial Reports on Investors’ Firm Value Estimates

Accounting and Finance, Forthcoming
Number of pages: 47 Posted: 05 Jan 2019 Last Revised: 12 Oct 2020
Abdifatah Ahmed Haji, Paul Coram and Indrit Troshani
Deakin University, University of Adelaide - Business School and University of Adelaide - Adelaide Business School
Downloads 226 (290,781)

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Corporate Social Responsibility Disclosure; Integrated Reporting; Nonprofessional Investors; Firm Value Estimates

7.

The Effect of Investor Sophistication on the Influence of Nonfinancial Performance Indicators on Investors’ Judgments

Number of pages: 32 Posted: 05 Jun 2011
Paul Coram
University of Adelaide - Business School
Downloads 140 (445,043)
Citation 1

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Nonprofessional investors, Nonfinancial performance indicators, Conservatism, Task-specific knowledge

8.

Finding a Middle Ground: The Effect of “Comply-or-Explain” Regulation on Managers’ ESG Risk Disclosures

Number of pages: 44 Posted: 08 Nov 2024
Abdifatah Haji, Paul Coram and Indrit Troshani
Deakin University, University of Adelaide - Business School and University of Adelaide - Adelaide Business School
Downloads 51 (836,541)

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Comply-or-Explain Regulation, Prior Preference, Disclosure Cost, ESG Disclosures, Accountability

9.

Comments of the Afaanz Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (Ed 600)

The University of Auckland Business School Research Paper Series, 2021, Accounting and Finance. doi:10.1111/acfi.12783, 2021
Posted: 25 Jan 2022
Paul Coram, Noel Harding, David Hay, Muhammad Jahanzeb Khan and Ashna Prasad
University of Adelaide - Business School, University of New South Wales (UNSW), University of Auckland Business School, Independent and Monash University

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10.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

Accounting Horizons, January 2016
Posted: 18 Jul 2015 Last Revised: 02 Jun 2016
Jean Bédard, Paul Coram, Reza Espahbodi, Theodore J. Mock and Theodore J. Mock
Université Laval - École de comptabilité, University of Adelaide - Business School, Ball State University and University of Southern CaliforniaUniversity of California, Riverside

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auditor report, audit reporting model, PCAOB, IIASB

11.

Audit Reports

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, Forthcoming
Posted: 23 Oct 2014
Paul Coram
University of Adelaide - Business School

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Audit reports