Purpose – This study examines the complex financial and reporting regulation that will oversee and monitor the veracity of newly commoditised carbon financial products traded in the proposed cap and trade Australian Carbon Pollution Reduction Scheme (CPRS), the government’s centrepiece of a...

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader engagement with the oppressed and poor as a means of...

Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation...

Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...

Purpose – As a result of the Australian Government Productivity Commission's recommendation to mandate remuneration committee independence for ASX300 companies, this study aims to investigate whether voluntary remuneration committee independence aligns chief executive officer (CEO) total pay...