Research areas

Audit quality; Director incentives; Corporate governance; Corporate reputation; Corporate social responsibility.

Qualifications

PhD in Accounting, University of New South Wales

Biography

Eunice Khoo is Senior Lecturer of Accounting. Her research interests are in auditing, corporate social responsibility and corporate governance. Eunice has investigated audit quality, audit efficiency, corporate social responsibility, voluntary disclosures, and tax avoidance. Her work has been published in academic journals including Auditing: A Journal of Practice & Theory, Journal of Business Finance and Accounting, Journal of Business Research, and Abacus.  

Eunice is a Deputy Editor of Accounting and Finance and a member of its editorial board. She also coordinates the Australian National Centre for Audit & Assurance Research (ANCAAR) Audit Research Forum, and convenes the Early Career Researchers Support Network (ECRSN), a network that brings together PhD students and early-career researchers to foster academic growth and social wellbeing.  

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Grants

Grants

2021 Accounting and Finance Association of Australia and New Zealand Grant

2019 Accounting and Finance Association of Australia and New Zealand Grant

2019 Early Career Researcher Grant

Awards

Outstanding Reviewer Award for Accounting and Finance 2025

Outstanding Reviewer Award for Accounting and Finance 2024

2021 ANU College of Business and Economics Award for Teaching Excellence (Early Career)

Outstanding Reviewer Award in AFAANZ Conference 2021

Best Paper Award (CSR Stream) in AFAANZ Conference 2021

AFAANZ 2020 Best PhD Award

Dean’s Award for Outstanding PhD Theses

Best Paper Award (CSR Stream) in AFAANZ Conference 2019

Best Paper Award (Audit Stream) in AFAANZ Conference 2018

University International Postgraduate Award, 2016 - 2018

Publications

Balaji, P., C. Qian, E.S. Khoo, and L.Y. Lu. 2025. CEO financial distress experience and CSR: A contingency perspective. Journal of Business Research, 199, 115546. https://doi.org/10.1016/j.jbusres.2025.115546

Khoo, E.S., L.Y. Lu, and Z. Peng. 2025. The Effect of CEO Adverse Professional Experience on Management Forecast Pessimism. Accounting & Finance, 65(1), 219-250. https://doi.org/10.1111/acfi.13324

Cardinaels, E., E.S. Khoo, Y.F. Kuang, G. Lee, and B. Qin. 2024. Internal and External Social Capital of Big 4 Audit Offices. Auditing: A Journal of Practice & Theory, 1-28. https://doi.org/10.2308/AJPT-2022-188

Dou, H., E.S. Khoo, W. Tan, and J.J. Zhang. 2024. Superstition, Risk Aversion, and Audit Quality: Evidence from China. Auditing: A Journal of Practice & Theory, 43(3), 51-85. https://doi.org/10.2308/AJPT-2022-140

Chen, J.W, E.S. Khoo and Z. Peng. 2023. Climate Change Disclosure and the Information Environment in the Initial Public Offering Market. Accounting & Finance, 63(S1), 907-952. http://doi.org/10.1111/acfi.13085

Khoo, E.S., L. Chen and G.S. Monroe. 2023. Shareholder Election of CSR Committee Members and its Effects on CSR Performance. Journal of Business Finance and Accounting, 50(3-4), 716-763. https://doi.org/10.1111/jbfa.12643

Khoo, E.S., Y. Lim, L.Y. Lu and G.S. Monroe. 2022. Corporate Social Responsibility Performance and the Reputational Incentives of Independent Directors. Journal of Business Finance and Accounting, 49(5-6), 841-881. https://doi.org/10.1111/jbfa.12569

Khoo, E.S., Y. Lim and G.S. Monroe. 2020. Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process. Abacus, 56(3), 348-406. https://doi.org/10.1111/abac.12201

Khoo, E.S., Y. Lim and 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. https://doi.org/10.1111/ijau.12202

Research engagement

Deputy editor and editorial board member of Accounting & Finance

Coordinator of Australian National Centre for Audit & Assurance Research (ANCAAR) Audit Research Forum (https://rsa.anu.edu.au/ancaar)

Convenor of Early Career Researchers Support Network (ECRSN) (www.ecrsn.com)

CPA Australia Member

Teaching

BUSN1001 Business Reporting and Analysis, 2019 - Current

BUSN3002 Auditing, 2023 - Current