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.


20th ANCAAR Audit Research Forum: 2-3 December 2022

Please select the Forum tab on the left for details.

Enquiries to

Summer Research Scholars 2021-2022

ANCAAR hosted two research interns for the summer of 2021-22: Vineet Singh and Dimath Udugama.

Select the appropriate tab on the left for more details.

For enquiries regarding the 2022-2023 program, email us at

Recent noteworthy auditing publications by ANCAAR members:

Zhang, P. F. & G. Shailer. 'The Impact of Audit Committee Expertise on External Auditors' Disclosures of Key Audit Matters'. International Journal of Auditing. Published online 2021. (with P.F. Zhang) Available here

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

Azizan, S. & G. Shailer. 'Does Corporate Citizenship Improve Financial Reporting Credibility?' European Accounting Review, Published online 2021. 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