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.


17th ANCAAR Audit Research Forum: 6 - 7 December 2019

Call for extended abstracts / papers: the closing date for submissions is 30 September.

To encourage the submission of recent work and work-in-progress, extended abstracts only are required for consideration. These should be emailed to Acceptances will be notified around 15 October. For accepted submissions, full papers will be required by 15 November.

As in previous years, we strongly encourage submissions from PhD candidates and Early Career Researchers.  We appreciate that full-time PhD candidates often have more limited resources and ANCAAR will offer up to $500 travel support (as a reimbursement of travel and accommodation expenses) to each selected full-time PhD candidate who presents their thesis paper at the Forum.

16th ANCAAR Audit Research Forum

 7 - 8 December 2018 (ANU).

The 16th ANCAAR Audit Research Forum was held 7-8 December 2018, with 64 registrants who included emerging and senior scholars from across Australia and New Zealand, international visitors, and representatives from CPA Australia, Chartered Accountants Australia and New Zealand, and the Australian Auditing Standards Board. The Forum opened with a Keynote address by Professor Roger Simnett AO, Chair and CEO of the Australian Auditing and Assurance Standards Board.

Keynote Address slides: Roger has made the slides for his Keynote Address available here

Photographs from 2018 Forum:  Available here (coming soon).

2018-2019 Summer Research Scholar Interns

For 2018-19, ANCAAR will host up to six interns working on data collection projects. Details of how to apply for the 2018-2019 Summer Research Scholar Internships will be released in mid-August 2018

Previous ANCAAR Summer Research Scholar Interns and their reports can be accessed using the Summer Research Intern Projects tab.

New Distinguished Audit Research Scholars

We are very pleased that, in 2017, six of Australia's leading audit researchers accepted recognition from ANCAAR for their contrinutions to audit research in Australia and New Zealand and their long term support of the ANCAAR Forum.

Recent noteworthy auditing publications by (ANU) ANCAAR members:

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 .

Carey, P., G. Monroe & G. Shailer. 'Review of Post-CLERP 9 Australian Auditor Independence Research'. Australian Accounting Review, 24(4) 2014: 370-380. (with P. Carey & G. Monroe)

Bagherpour, M., G. Monroe & G. Shailer. 'Government and Managerial Influence on Auditor Switching Under Partial Privatisation'. Journal of Accounting & Public Policy, 33(4) 2014: 372-390.

Azizkhani, M., G. Monroe & G. Shailer. 'Auditor Partner Tenure and Cost of Equity Capital'. Auditing: A Journal of Practice & Theory, 32(1) 2013: 183-202.

Carson, E., N. Fargher, M. Geiger, C. Lennox, K. Raghunandan, and M. Willekens. 'Auditor reporting on going concern uncertainty: a research synthesis'.  Auditing: a Journal of Practice & Theory, 32(Supplement) 2013: 353-384.

Updated:   26 June 2017 / Responsible Officer:  CBE Communications and Outreach / Page Contact:  College Web Team