Australian National Centre for Audit & Assurance Research (ANCAAR)

ANCAAR fosters and disseminates research in auditing and assurance that is of significance to policy makers, regulators and practitioners.


22nd ANCAAR Audit Research Forum: 6-7 December 2024 

Please select the Forum tab on the left for details.

Enquiries to

Audit Discoveries communications site was launched in 2023

The first papers and an invitation to submit your work are available on the Discoveries tab.

ANCAAR – AUASB Audit and Assurance Research and Regulation Workshop

ANCAAR and AUASB hosted a joint Research and Regulation workshop at ANU 15 – 16 September 2022. Participants included AUASB staff, representatives from regulators and the accounting professional bodies, and leading auditing and assurance academics. Session topics included assurance over Sustainability Reporting, Going Concern, Fraud, the Auditing of Less Complex Entities, Internal Control Reporting, and Public Sector Auditing.

Materials from the workshop have been published as AUASB Research Report No. 8: ANCAAR - AUASB Research and Regulation Workshop

Recent research publications by ANCAAR members:

Dou, H., E.S. Khoo, W. Tan, and J.J. Zhang. Superstition, Risk Aversion, and Audit Quality: Evidence from China. Auditing: A Journal of Practice & Theory, online 2024: 1-35. Available here

Chen, J.W, E.S. Khoo and Z. Peng. Climate Change Disclosure and the Information Environment in the Initial Public Offering Market. Accounting & Finance, 63(S1) 2024: 907 - 952. Available here

Khoo, E.S., L. Chen and G. S. Monroe. Shareholder Election of CSR Committee Members and its Effects on CSR Performance. Journal of Business Finance and Accounting, 50(3-4) 2023: 716-763. Available here

Azizan, S. & G. Shailer. Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports? European Accounting Review, 32(1) 2023: 217–238. Available here

Khoo, E. S., Y. Lim, L. Y. Lu and G. S. Monroe. Corporate Social Responsibility Performance and the Reputational Incentives of Independent Directors. Journal of Business Finance and Accounting, 49(5-6) 2022: 841-881. Available here

Sharma, D. S., Singh, M. K., & Patel. Do Alma Mater Ties between the Auditor and Audit Committee Affect Audit Quality? Contemporary Accounting Research39(1) 2022: 371-403. Available here.

Zhang, P. F. & G. Shailer. The Impact of Audit Committee Expertise on External Auditors' Disclosures of Key Audit Matters. International Journal of Auditing 26(2) 2022: 151-170. Available here

Bradbury, M., N. Fargher, B. Potter,  & S. Taylor. Going Concern Uncertainty: What Do Firms Disclose? Australian Accounting Review, 32(3) 2022: 294-314. Available here

Yang, J., Wu, H. and Yu, Y. Distracted Institutional Investors and Audit Risk. Accounting and Finance, 61, 2021: 3855-3881. Available here.

Zhang, P. F. & G. Shailer. Changes in Audit Effort and Changes in Auditors' Disclosures of Risks of Material Misstatement. British Accounting Review, 53 (3) 2021: Available here.

Agrawal, P., I. Z. Wang & D. Woodliff. External Auditors’ Reliance on Management’s Experts: The Effects of an Early Stage Conversation and Past Auditor-client relationship. International Journal of Auditing, 25 (1), 2021: 166-187. Available here.

Wang, K.T., Wu, Y., & Ho, K.-Y. Internal Control Reporting and Cost of Debt. International Review of Economics and Finance, 76, 2021: 1323-1346. Available here.

Khoo, E. S., Y. Lim & G. S. Monroe. Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process. Abacus, 56(3), 2020: 348-406. Available here

Khoo, E. S., Y. Lim & G. S. Monroe. The Impact of Corporate Reputation on the Timeliness of External Audit and Earnings Announcement. International Journal of Auditing, 24(3), 2020: 366-395. Available here