Prof Greg Shailer

Director, Australian National Centre for Audit & Assurance Research
College of Business& Economics

Areas of expertise

  • Accounting, Auditing And Accountability 1501
  • Corporate Governance And Stakeholder Engagement 150303
  • Industry Economics And Industrial Organisation 140209

Research interests

  • Corporate governance
  • Corporate disclosure strategies
  • Regulation of corporations and their disclosures
  • Role of accounting and auditing in corporate governance
  • Economics and regulation of auditing


Greg Shailer is Director of the Australian National Centre for Audit & Assurance Research (ANCAAR) and also leads the Corporations, Governance & Society Research Group at ANU. Greg's research interests include multidisciplinary aspects of corporate governance, the economics of organisation, the regulation of corporations, and the economics and regulation of auditing. Greg received his PhD at the University of Adelaide in 1996. Greg was awarded the CBE Award for Excellence in Research Supervision 2011, and received an ANU Commendation for Outstanding Contribution to Student Learning in 2012. Greg has held faculty positions at Flinders University of South Australia and University of Newcastle and visiting positions at City University of New York (Baruch College), University of Bristol and University of Arizona.



Researcher's projects

  • Comparative studies in corporate governance 
  • Corporate visibility, control and accountability 
  • Institutions and business culture
  • The economic and institutional contexts of audits 

Current student projects

  • The influence of targets on acquirer’s subsequent CSR reporting and performance
  • Audit transparency and quality
  • Institutions and women on corporate boards in Asia
  • Internal control assurance & financial statement audits in China


Past student projects

  • Management guidance restatements and source credibility
  • Corporate citizenship and financial disclosure credibility
  • The affect of differences between merging accounting firms on audit quality
  • The differential affects of traditional and new media exposue on corporate remuneration practices in China
  • Factors influencing the credibility of corporate social responsibility reports
  • The impact of regulations on earnings management via related party sales in China
  • Gocernment objectives and performance of Indonesian SOEs
  • Visibility, imitation and corporate environmental disclosures
  • Bank risk, audit and governance
  • Audit effort preceding CEO exits
  • Corporate and managerial private interests as motives for corporate political donations in Australia
  • Incentives for and consequences of cross-listing by Australian listed corporations
  • Auditor differences and the value relevance of accounting discosures 
  • Ownership structure and corporate performance in emerging markets
  • The effects of cultural dimensions of ethnicity on small business start-up decisions in regional Thailand
  • Impediments to the development of stock markets in the Southern African Development Community
  • Performance information and contracting costs in a dual-distribution system
  • Consequences of changing Australian segment reporting requirements
  • Environmental disclosures and earnings management by environmentally visible Indonesian corporations
  • Acquisition process factors that influence the performance of Australian publicly listed acquirers
  • Auditor switches and emerging markets: The case of Iran
  • Auditor type, length of auditor-client relationship and the perceived credibility of financial reports
  • Accounting aggression and auditor independence
  • Ownership and earnings manipulations in Chinese corporations
  • Visibility, imitation and environmental disclosures 
  • Corporate governance disclosure and abnormal returns: The CalPERS affect
  • Corporate consequences of cross-listing by Australian listed corporations
  • Explaining the formation and governance of long-term cooperative ventures
  • The value-relevance of book-tax differences in China
  • Human asset specificity and CEO compensation 
  • Monitoring CEO remuneration 
  • Knowledge and invention in intellectual property: Computer program copyright 
  • Accounting regulation in Pacific island states 
  • The effectiveness of Australia's voluntary administration scheme
  • An investigation into the use of voluntary administrations in Australia 
  • The use and usefulness of accounting information in the Fijian public sector 
  • EFTPOS Banking 
  • Asset specificity and cost of capital for OMFs
  • Information asymmetry and small firm capital structure 
  • A transaction cost model for the formation of partnerships 
  • The use and usefulness of financial information for performance evaluation 
  • Accounting regulation in Pacific island states
  • An analytical evaluation of audit risk models 
  • The exogenous influences on audit qualifications in Australia


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Updated:  24 October 2020 / Responsible Officer:  Director (Research Services Division) / Page Contact:  Researchers