ANCAAR fosters and disseminates research in auditing and assurance that is of significance to policy makers, regulators and practitioners.
News @ ANCAAR
24th ANCAAR Audit Research Forum: 4-5 December 2026
Please select the Forum tab on the left for details.
Enquiries to ancaar@anu.edu.au.
23rd ANCAAR Audit Research Forum: 5-6 December 2025
The 23rd ANCAAR Forum, held on 5–6 December 2025, brought together leading scholars, early career researchers, and industry participants in audit and assurance. The forum featured high-quality research presentations, constructive discussions, and insightful feedback, fostering collaboration and intellectual exchange, particularly for early career researchers. Overall, the forum reinforced ANCAAR’s role as a key academic platform for disseminating audit and assurance research. Below are selected photographs capturing key moments from the 23rd ANCAAR Forum.
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:
Chen, W., Fanning, K., Trotman, K. T., & Wang, J. (2026). The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments. Accounting, Organizations and Society, 116, 101629. Available here
Liao, L., Sharma, D. S., Sharma, V. D., & Singh, M. K. (2025). The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic. Auditing: A Journal of Practice & Theory, 1-30. Available here
Cardinaels, E., Khoo, E. S., Kuang, Y. F., Lee, G., & Qin, B. (2025). Internal and external social capital of Big 4 audit offices. Auditing: A Journal of Practice & Theory, 44(4), 73-100. Available here
Fredriksson, A., Hay, D., Karjalainen, J., Maghakyan, A., & Niemi, L. (2025). Is professional exam performance associated with career success for Big 4 auditors? Evidence on gender differences. Contemporary Accounting Research, 42(2), 1243-1270. Available here
Jiang, L., Naiker, V., Wang, Y., & Zhang, S. (2025). Partner-level cumulative industry expertise and audit quality. AUDITING: A Journal of Practice & Theory, 44(2), 149-180. Available here
Tan, E. N., Garg, M., Jeter, D., Kirubaharan, D., & Naiker, V. (2025). Audit Office Effectiveness and Efficiency. Auditing: A Journal of Practice & Theory, 44(2), 181-209. Available here
Carson, E., Lamoreaux, P., Simnett, R., Thürheimer, U., & Vanstraelen, A. (2025). Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality. Journal of Accounting Research. Available here
Ekasingh, E., Hoang, H., & Trotman, K. T. (2025). Effects of different team formats on the performance of multidisciplinary GHG assurance teams. Auditing: A Journal of Practice & Theory, 44(4), 127-144. Available here