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.


19th ANCAAR Audit Research Forum: 3-4 December 2021 (subject to confirmation)

The call for papers will be released after the AFAANZ Conference. The closing date for submissions will be around 8 October 2021.
Enquiries to

18th ANCAAR Audit Research Forum: 4 December 2020

This year, the Forum was on-line and emphasised new papers by PhD candidates and early career researchers. Over 90 people registered for the Forum.

Summer Research Scholars: the research internship program is suspended for 2020-21.

The 2019-20 Summer Research Scholars were Lingyan Li (BAcc), Hi (Alex) Shuai (BAcc), Pirah Mukhtiar (Macc), Zilong Li (MAcc) and Yijing Wang (MAcc).

Recent noteworthy auditing publications by ANCAAR members:

Zhang, P. F. & G. Shailer. 'Changes in Audit Effort and Changes in Auditors' Disclosures of Risks of Material Misstatement'. British Accounting Reviewearly online.

Wang, K.T., Wu, Y., Ho, K.-Y. Internal control reporting and cost of debt. International Review of Economics and Financeavailable online 2019.

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. Monroe, G. Shailer & Y.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., 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. 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 .