Professor Neil Fargher

Neil Fargher


Research School of Accounting

Emeritus Professor
Phone number
+61 2 612 50541
Room 2040, PAP Moran Bld (26B)
Research areas

Financial accounting; Auditing and accountability.


Neil Fargher is a Professor of Accounting. His research is focused in the areas of auditing and financial accounting, in particular, how risk is measured, communicated to the market, and received by investors. Neil has explored specific issues including the demand for auditing, audit report qualifications, measuring types of risk, leverage, hedge effectiveness, valuation, and assurance services for public offerings. His evaluation of regulatory initiatives directed at audit firms to improve audit quality was funded by the Australian Research Council’s Discovery Project scheme. Neil’s research is published in prestigious journals including Auditing: A Journal of Practice and TheoryContemporary Accounting Research, and Management Science. His work has also appeared in industry and practice publications including The CPA Journal and Australian Accounting Review.

Research publications

ANU Researcher Profile:

Publications include:

  • Fargher, N & Wee, M 2019, 'The impact of Ball and Brown (1968) on generations of research', Pacific-Basin Finance Journal, vol. 54, pp. 55-72.
  • Fargher, N, Hou, W & Zhang, J 2019, 'Do banks audited by specialist engage in less real activities management? Evidence from repurchase agreements', Auditing: A Journal of Practice and Theory.
  • Fargher, N & Phang, S 2019, 'The effect of prior commitment and type of accountability on auditors’ evaluation of subsequent events', Auditing: A Journal of Practice and Theory.
  • Fargher, N, Sidhu, B, Tarca, A et al 2019, 'Accounting for financial instruments with characteristics of debt and equity: finding a way forward', Accounting & Finance, vol. 59, pp. 7-58pp.
  • Lee, G & Fargher, N 2018, 'The role of the audit committee in their oversight of whistle-blowing', Auditing: A Journal of Practice and Theory, vol. 37, no. 1, pp. 167-189.
  • Fargher, N, Jiang, A & Yu, Y 2018, 'Further Evidence on the Effect of Regulation on the Exit of Small Auditors from the Audit Market and Resulting Audit Quality', Auditing: A Journal of Practice and Theory, vol. 37, no. 4, pp. 95-115.
  • Carson, E, Zhang, Y & Fargher, N 2016, 'Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research', Australian Accounting Review, vol. 26, no. 3, pp. 226-242.
  • Dang, C, Fargher, N & Lee, G 2016, 'Audit Quality for US-listed Chinese Companies', International Journal of Auditing, vol. 21: 150-163.
  • Wang, I & Fargher, N 2015, 'The Effects of Tone at the Top and Coordination with External Auditors on Internal Auditors' Fraud Risk Assessments', Accounting & Finance, vol. -, no. -, pp. 1-26.
  • Curtis, A & Fargher, N 2014, 'Does Short Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?', Management Science, vol. 60, no. 9, pp. 2324-2340.
  • Fargher, N, Jiang, A & Yu, Y 2014, 'How do auditors perceive CEO's risk-taking incentives?', Accounting and Finance, vol. 54, no. 4, pp. 1157-1181.
  • Fargher, N & Zhang, J 2014, 'Changes in the measurement of fair value: Implications for accounting earnings', Accounting Forum, vol. 38, no. 3, pp. 184-199.
  • Chugh, S, Fargher, N & Wright, S 2014, 'Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime', Journal of Contemporary Accounting and Economics, vol. 10, no. 3, pp. 262-276.
  • Fukofuka, P, Fargher, N & Wang, Z 2014, 'The influence of sunk costs, personal responsibility and culture on the tendency of accountants to facilitate escalation of commitment', Pacific Accounting Review, vol. 26, no. 3, pp. 374-391.
  • Carson, E, Zhang, Y & Fargher, N 2014, Audit Reports In Australia 2005 to 2013: Preliminary Findings. CPA Australia.
  • Carson, E, Fargher, N, Geiger, M et al 2013, 'Audit reporting for going-concern uncertainty: A research synthesis', Auditing: A Journal of Practice and Theory, vol. 32, no. SUPPL.1, pp. 353-384.
  • Lee, Y & Fargher, N 2012, 'Companies Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-blowing Policies', Journal of Business Ethics, vol. online.
  • Xu, Y, Carson, E, Fargher, N, and A. Jiang, "Auditor responses to changes in business risk: The impact of the Global Financial Crisis on auditors' behaviour in Australia", Accounting and Finance, vol. 53, no. 1: 301-338.
  • Altman, E, Fargher, N & Kalotay, E 2011, 'A simple empirical model of equity-implied probabilities of default', Journal of Fixed Income, vol. 20, no. 3, pp. 71-85.
  • Xu, Y, Jiang, A, Fargher, N et al 2011, 'Audit Reports in Australia during the Global Financial Crisis', Australian Accounting Review, vol. 21, no. 1, pp. 22-31.
  • Fargher, N 2010, 'Business', in Gabriele Bammer (ed.), Dealing with Uncertainties in Policing Serious Crime, ANU ePress, Canberra, pp. 127-137.
  • Fargher, N, Wu, H & Wright, S 2010, 'Accounting for investments and the relevance of losses to firm value', The International Journal of Accounting, vol. 45, no. 1, pp. 104-127.

Research grants and awards


2013 Australian Research Council Discovery Project

2012 Accounting and Finance Association of Australia and New Zealand Grant 


2015 ANU College of Business and Economics award for Excellence in Supervision

2014 Award for Outstanding Service to Auditing: a Journal of Practice & Theory

2013 Peter Brownell Manuscript Award

Research engagement and outreach

Member of the Australian Accounting Standards Board (AASB) Academic Advisory Panel



BUSN 4013/ BUSN 8013 Research Methods in Commerce


BUSN 1001 Business reporting and analysis

BUSN 4100 / BUSN 8100 Seminal Research in Accounting