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

10

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Top 23,920

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2,527

SSRN CITATIONS
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SSRN RANKINGS

Top 16,649

in Total Papers Citations

10

CROSSREF CITATIONS

56

Scholarly Papers (10)

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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, Jean Bédard, Paul Coram, Shawn Davis, Reza Espahbodi and Rick C. Warne
University of Southern California, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Christopher Newport University and University of Cincinnati - Department of Accounting
Downloads 1,556 (14,003)
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 364 (100,072)

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

3.

Earnings management: The relative role of ethics and economics in managers' decision making

Number of pages: 59 Posted: 15 Nov 2016 Last Revised: 23 Dec 2020
Paul Coram, James R. Frederickson and Matt Pinnuck
University of Adelaide - Business School, Melbourne Business School and University of Melbourne - Department of Accounting and Business Information Systems
Downloads 273 (136,639)
Citation 1

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earnings management; ethics; real earnings management

4.

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 - Business School
Downloads 135 (257,550)

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

5.

The Effect of Key Audit Matters and Uncertainty Disclosures on Auditors’ Accountability Perceptions and Fair Value Decisions

Number of pages: 45 Posted: 23 Dec 2020
Jin Ma, Paul Coram and Indrit Troshani
University of Adelaide - Business School, University of Adelaide - Business School and University of Adelaide - Business School
Downloads 111 (298,869)

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

6.

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

Downloads 85 (353,102)

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 83 (361,543)
Citation 1

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

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

Accounting & Finance, Vol. 50, No. 2, pp. 263-280, June 2010
Number of pages: 18 Posted: 04 Jun 2010
Paul Coram
University of Adelaide - Business School
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7.

Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud

Accounting & Finance, Vol. 48, No. 4, pp. 543-559, December 2008
Number of pages: 17 Posted: 03 Nov 2008
Paul Coram, Colin Ferguson and Robyn Moroney
University of Adelaide - Business School, University of Melbourne - Faculty of Business and Economics (Deceased) and Monash University - Department of Accounting
Downloads 3 (749,408)
Citation 6
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8.

Auditors' Response to Different Reporting Environments: Experimental Evidence from the Quantity and Quality of Auditors' Evidence Demands in China

International Journal of Auditing, Vol. 24, Issue 1, pp. 73-89, 2020
Number of pages: 17 Posted: 23 May 2020
June Cao and Paul Coram
Macquarie University and University of Adelaide - Business School
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Audit Evidence, Financial Regulatory Regime, International Financial Reporting Standards, Principles‐Based Standards, Rules‐Based Standards

9.

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 and Theodore J. Mock
Université Laval - École de comptabilité, University of Adelaide - Business School, Christopher Newport University and University of Southern California

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auditor report, audit reporting model, PCAOB, IIASB

10.

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