Australian National Centre for Audit & Assurance Research (ANCAAR)

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


News @ ANCAAR


19th ANCAAR Audit Research Forum: 3-4 December 2021. (dual delivery in-person + online, COVID restrictions permitting)

The closing date for submissions is Friday 8 October 2021. 

Submissions must be sent as email attachments to ancaar@anu.edu.au (only).

Preference will be given to papers that have not previously been presented at a conference or submitted to a journal. Your submission email should include a statement in this regard. As in previous years, we strongly encourage submissions from PhD candidates and Early Career Researchers. 

Outcomes will be notified by 25 October.

Enquiries to ancaar@anu.edu.au.


Summer Research Scholars 2021-2022

The research internship program is recommencing for the summer of 2021-22. Enquiries to ancaar@anu.edu.au.


Recent noteworthy auditing publications by ANCAAR members:

Azizan, S. & G. Shailer. 'Does Corporate Citizenship Improve Financial Reporting Credibility?' European Accounting Review, 2021: in press. (with S. Azizan). 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: here.

Agrawal, P., I. Z. Wang & D. Woodliff, 2021, 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), pp.166-187. here.

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

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

Wang, K.T., Wu, Y., & Ho, K.-Y. Internal control reporting and cost of debt. International Review of Economics and Finance, accepted 2019 here.

Fargher, N. & S. Phang. 'The effect of prior commitment and type of accountability on auditors' evaluation of subsequent events', Auditing: A Journal of Practice and Theory, 38 (3) 2019: 167–182.

Fargher, N., W. Hou & J. Zhang. 'Do banks audited by specialist engage in less real activities management? Evidence from repurchase agreements', Auditing: A Journal of Practice and Theory, 38 (1) 2019: 149–169.

Fargher, N.,  A. Jiang & Y. Yu. '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, 37(3) 2018: 95-115.

Cullen, G., D. Gasbarro, G.S. Monroe, G. Shailer & Y. Zhang. 'Bank Audit Fees and Asset Securitization Risks'. Auditing: Journal of Practice & Theory, 37(1) 2018: 21-48.

Lee, G. & N. Fargher. 'The Role of the Audit Committee in their Oversight of Whistle-blowing'. Auditing: A Journal of Practice & Theory, 37(1) 2018: 167-189.

Azizkhani, M., R. Daghani & G. Shailer. 'Audit Firm Tenure and Audit Quality in a Constrained Market'. The International Journal of Accounting, 53(2) June 2018.

Lu, L.Y., S. Wu and Y. Yu. 'Investment-related Pressure and Audit Risk'. Auditing: A Journal of Practice & Theory, 36(3) 2017: 137-157.

Dang, C.,  N. Fargher and G. Lee. 'Audit Quality for U.S.-listed Chinese companies'. International Journal of Auditing, 21 2017: 150-163.

Carson, E., N. Fargher and Y. Zhang,. 'Trends in auditor reporting in Australia: a synthesis and opportunities for research'. Australian Accounting Review, 26(3) 2016: 226-242.

Hossain, S ., G.S. Monroe, M. Wilson, and C. Jubb. 'The Effect of Networked Clients' Economic Importance on Audit Quality'. Auditing: A Journal of Practice and Theory, 35(4) 2016: 79-103.

Wu Y. and M. Wilson.  'Audit Quality and Analyst Forecast Accuracy: The Impact of Forecast Horizon and Other Modeling Choices', Auditing: A Journal of Practice and Theory, 35(2) 2016: 167-85 .