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DR PAUL CORAM



Contact Details

Organization: Accounting and Business Information Systems
Position: ASSOCIATE PROFESSOR
Email:
Homepage: http://www.abis.ecom.unimelb.edu.au/who/staff/paul_coram.html
Work: 61383447023
Fax: 61393492397
Level: 07
Building: The Spot, 198 Berkeley St
Campus: Parkville

Biography

Paul Coram is a Senior Lecturer and Deputy Director of the Master of Applied Commerce Program. He originally worked as an auditor and became a Chartered Accountant with Price Waterhouse in Adelaide, also gaining work experience as an auditor in London. Paul has postgraduate qualifications in education and has lectured at the University of South Australia and the University of Western Australia.

He was the inaugural winner of the Pearson Education Accounting Lecturer of the Year Award in 2001 endorsed by the Accounting and Finance Association of Australia and New Zealand.

Paul also complements his teaching with research in auditing, with particular interest in the areas of audit quality and the value of assurance services. He has published in local and international journals including Australian Accounting Review and Auditing: A Journal of Practice and Theory. He is also a co-author on one of the leading Australian auditing textbooks Modern Auditing and Assurance Services.

Paul was awarded his PhD on 11 July 2006.

Research Expertise and International Linkages

Research Expertise

Research Interest Country of Expertise
Behavioural research in assurance and financial accounting Australia
Audit Quality Australia

Qualifications, Honours, Fellowships and Other Awards

Qualifications

Title Institution Date Awarded Abbreviation
Bachelor of Economics Flinders University of South Australia 31-Dec-1989
Graduate Diploma of Education Adelaide University 31-Dec-1994
Master of Accounting The University of Western Australia 31-Dec-1999
Doctor of Philosophy The Australian National University 11-Jul-2006

Memberships

Membership Type Membership Body Description Start Date End Date
Member American Accounting Association Auditing Section and Accounting, Behaviour & Organisations Section 01-Jul-1999
Member The Accounting and Finance Association of Australia and New Zealand Member 01-Jul-1996
Member The Institute of Chartered Accountants Chartered Accountant 14-Apr-1994

Other Awards

Award Type Awarding Body Comments Date Awarded
Other (Award) The Accounting and Finance Association of Australia and New Zealand Pearson Education Accounting/Finance Lecturer of the Year Award 31-Dec-2001
Scholarship Accounting and Finance Association of Australia and New Zealand CPA/ICAA/AFAANZ PhD Scholarships 10-Dec-2002
Prize Accounting and Finance Association of Australia and New Zealand Best Paper in Auditing at the AFAANZ Conference 2006 04-Jul-2006

Government Research Classifications

Research Fields, Courses and Discipline Classifications

Socio-Economic Objective Classifications

Grants and Contracts

Research Grants, Contracts and Consultancies awarded to the University of Melbourne as the administering institution (since 2003) as recorded in Themis Agreements.

Grants

Title Role Funding Source Scheme Award Date
INFORMATION TECHNOLOGY (IT) AUDIT METHODOLOGIES IN THE AUSTRALIAN PUBLIC SECTOR: ADDRESSING MANDATORY REQUIREMENTS OF INTERNATIONAL STANDARDS Chief Investigator UNIVERSITY OF QUEENSLAND Linkage Projects (AUST RESEARCH COUNCIL)

Additional Grant and Contract Information

"User Perceptions Regarding the Financial Statement Audit and the Unqualified Auditors' Report - A Two-Phase Research Study" (with T. Mock, J. Turner, C. Bailey, G. Gray), AICPA Auditing Standards Board and the International Auditing and Assurance Standards Board, 2007.

"EASL - Experiencing Audit Simulations in a Large Group Environment" (with J. Hronsky), Melbourne University Development Grant for Innovation in Large Group Teaching, 2007.

"The Impact of Sustainability Disclosure and Assurance Reports on Financial Report Users" (with G. Monroe), AFAANZ Research Fund Grant, 2006.

"An Experimental Evaluation of the Effect of Voluntary Disclosure of Non-Financial Information and Assurance on this Information in Valuation Judgments" (with G. Munroe), AFAANZ Research Fund Grant, 2004.

Publications

Publications produced at the University of Melbourne and reported in the Annual Publications Collection and 'Research Report' since 2001. The Themis Publications module, released in November 2006, allows additional publications from previous institutions and publications from past years to be entered.

Publications in 2008

Journal Articles

  • Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud
    Year: 2008
    Journal: Accounting and Finance
    Volume: 48
    Issue: 4
    Page numbers: 543-560
    Author(s):
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  • The Moral Intensity of Reduced Audit Quality Acts
    Year: 2008
    Journal: Auditing
    Volume: 27
    Page numbers: 127-149
    Author(s):
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Publications in 2006

Conference Publications/Papers

  • The value of internal audit in fraud detection
    Year: 2006
    Event name: 2006 AFAANZ Conference
    Conference Publication: Papers Being Presented at the 2006 AFAANZ Conference
    Page numbers: 1-32
    Publisher: Accounting and Finance Association of Australia and New Zealand
    Author(s):
    Editor(s):
    URL - open access http://www.afaanz.org/research/AFAANZ%200642.pdf

Reports

  • An Investigation into the Use of Nonfinancial Performance Indicators by Financial Analysts
    Year: 2006
    Customer: Department of Accounting and Business Information Systems
    Report No:: 2006
    Publisher: Department of Accounting and Business Information Systems(Melbourne)
    Authors:

Publications in 2005

Journal Articles

  • Active Learning in Accounting: A Case Study in Preaching to the Unconverted
    Year: 2005
    Journal: Accounting Research Journal
    Volume: 18
    Issue: 1
    Page numbers: 13-20
    Publisher: Royal Melbourne Institute of Technology, Department of Economics and Finance(Melbourne)
    Author(s):
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Reports

  • The joint effect of voluntary non-financial disclosure and assurance on company valuation judgments
    Year: 2005
    Customer: Department working paper series
    Publisher: Department of Accounting and Business Information Systems(Melbourne)
    Authors:
  • The moral intensity of reduced audit quality acts
    Year: 2005
    Customer: Department working paper series
    Publisher: Department of Accounting and Business Information Systems(Melbourne)
    Authors:

Publications in 2004

Journal Articles

  • The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure
    Year: 2004
    Journal: Auditing
    Volume: 23
    Issue: 2
    Page numbers: 159-167
    Publisher: American Accounting Association(Sarasota)
    Author(s):
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Publications in 2003

Journal Articles

  • A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors
    Year: 2003
    Journal: Australian Accounting Review
    Volume: 13
    Issue: 29
    Page numbers: 38-44
    Author(s):
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