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.


16th ANCAAR Audit Research Forum

 7 - 8 December 2018 (Allan Barton Forum, ANU).

If you wish to attend or present at the 2018 Forum and are not currently on our email list, please contact us at

The Keynote Speaker for 2018 will be Professor Roger Simnett AO, Chair and CEO of the Australian Auditing and Assurance Standards Board.

The call for papers will be issued in June, with a closing date of 30 September. 

New Distinguished Audit Research Scholars

We are very pleased that, in 2018, 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.

2017-2018 Summer Research Scholar Interns

ANCAAR is hosting six Summer Research Scholars in the 2017-18 internship program:

  • Jingsong Feng (BFin)
  • Jane Inyang (BAcct)
  • Liliana Latorre (MAcct)
  • Luyi Li (MAcct)
  • Shuting Luo (MAcct)
  • Yutian Zhang (BComm)

The students working in teams on multiple project. Their team reports can be accessed using the Summer Research Intern Projects tab.

15th ANCAAR Audit Research Forum

The 15th Forum was held at ANU 1 - 2 December 2017. The Keynote Speaker this year was Grant Hehir, Auditor-General for the Commonwealth of Australia. The Forum attracted over 70 registrants and featured eight cutting-edge research papers, presented by emerging and established researchers. Rgistrants included emerging and senior researchers, and representatives from ASCPA, CAANZ, ANAO and AUASB.

Recent noteworthy 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, vol. forthcoming.

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, forthcoming.

Lu, L., S. Wu and Y. Yu. 'Investment-related Pressure and Audit Risk'. Auditing: A Journal of Practice & Theory, forthcoming.

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.

C. Dang, 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.

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:  Dean, Business & Economics / Page Contact:  College Web Team