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International Governance and Performance Research Centre

IGAP logoLaunched in 2011, the International Governance and Performance (IGAP) Research Centre provides a dynamic, outward-looking research platform that addresses contemporary issues in international governance and performance. IGAP is fast establishing itself as a recognised interdisciplinary research hub and aims to influence the international governance agenda through impactful, independent, and applicable research. 

IGAP forges robust networks, and partners with business, government and professional communities, bringing the best minds together to respond to critical and emerging business issues in governance processes, financial reporting regimes and performance.

Key research themes that fall under IGAP’s scope include:

Governance

  • Reporting on performance and risk (financial / non-financial information)
  • Role of materiality in information gathering and use
  • Role of time orientation (short versus long term focus) in information gathering and use
  • Use of reported information for ethical / operational decision-making
  • Auditing, assurance and verification processes
  • Business improvement and innovation
  • Stewardship and accountability (structures, practices and stakeholder engagement)
  • Environmental / social / organisational sustainability
  • International governance (reporting) standards / business legal frameworks (including international and environmental taxation)

Performance evaluation and appraisal

  • Financial performance measurement
  • Non-financial performance measurement
  • Relationships between financial and non-financial performance  
  • Performance management (operational / behavioural etc.)
  • Links between performance evaluation and action (e.g. policy / strategy)
  • Risk identification, assessment and control

A number of current projects and initiatives currently being pursued by IGAP include:

  • Developing a framework for assessing and accounting for work, health and safety governance in Australian organisations
  • Environmental, Social and Governance sustainability, reporting and assurance (including the GRI and the development of integrated reporting)
  • Skepticism and Trust in the external audit independence context
  • Convergence of judgment in applying Accounting and Auditing Standards
  • Fraud (various projects including forensic accounting, whistleblowing, role of internal audit in fraud risk management).