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.


18th ANCAAR Audit Research Forum: 4 December 2020

Call for papers: the closing date for submissions is 7 October.

This year the Forum will be focussed on recent papers of current PhD candidates and Early Career Researchers.

Full papers based on recent work or work nearing completion should be emailed to Acceptances will be notified around 7 November.

17th ANCAAR Audit Research Forum

 6 - 7 December 2019 (ANU).

The 17th ANCAAR Audit Research Forum was held on 6 & 7 December. Attendees included emerging and senior scholars from across Australia and New Zealand, international visitors, and representatives from CPA Australia and the Australian Auditing Standards Board. The Forum opened with a Keynote address by Merran Kelsell a very experienced independent director and Professor of Practice at UNSW. The event also included eight presentations of highly contemporary research, a panel discussion, and the ANCAAR Forum dinner in the aMBUSH Gallery.

2019-2020 Summer Research Scholars (research internship)

The 2019-20 Summer Research Scholars are Lingyan Li (BAcc), Hi (Alex) Shuai (BAcc), Pirah Mukhtiar (Macc), Zilong Li (MAcc) and Yijing Wang (MAcc).

Recent noteworthy auditing publications by (current ANU) ANCAAR members:

Wang, K.T., Wu, Y., Ho, K.-Y. Internal control reporting and cost of debt. International Review of Economics and Finance, accepted 2019.

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. 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 .

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