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. (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 (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

Summer Research Scholars 2021-2022

The research internship program is recommencing for the summer of 2021-22. Enquiries to

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 .