Select Publications

Books

Trotman K; Gibbins M; Carson E, 2012, Financial Accounting: An Integrated Approach, Cengage Learning Australia, Australia

Trotman KT; Carson EA; Gibbons M, 2009, Financial Accounting: An Integrated Approach., 4th, Cengage Learning Australia, Australia

Book Chapters

Carson E, 2014, 'Globalization of auditing', in Hay D; Knechel WR; Willekens M (ed.), The Routledge Companion to Auditing, Routledge, London, pp. 23 - 32, http://www.routledge.com/books/details/9780415633635/

Journal articles

Carson E; Fu Y; Thürheimer U; Xu Y, 2023, 'The audit market for listed Australian companies from 2012 to 2018: A state of play', Australian Journal of Management, 48, pp. 524 - 549, http://dx.doi.org/10.1177/03128962221124642

Fu Y; Lim Y; Carson E, 2023, 'Accounting firm office size and tax aggressiveness', Accounting and Finance, http://dx.doi.org/10.1111/acfi.13177

Carson E; Simnett R; Thürheimer U; Vanstraelen A, 2022, 'Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees', Journal of Accounting Research, 60, pp. 1419 - 1462, http://dx.doi.org/10.1111/1475-679X.12418

Yang Y; Simnett R; Carson E, 2022, 'Auditors’ propensity and accuracy in issuing going-concern modified audit opinions for charities', Accounting and Finance, 62, pp. 1273 - 1306, http://dx.doi.org/10.1111/acfi.12823

Carson E; Fargher N; Zhang Y, 2019, 'Explaining auditors’ propensity to issue going-concern opinions in Australia after the global financial crisis', Accounting and Finance, 59, pp. 2415 - 2453, http://dx.doi.org/10.1111/acfi.12313

Carson E; Fargher N; Zhang Y, 2016, 'Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research', Australian Accounting Review, 26, pp. 226 - 242, http://dx.doi.org/10.1111/auar.12124

Simnett R; Carson E; Vanstraelen A, 2016, 'International archival auditing and assurance research: Trends, methodological issues, and opportunities', Auditing, 35, pp. 1 - 32, http://dx.doi.org/10.2308/ajpt-51377

Fu Y; Carson E; Simnett R, 2015, 'Transparency report disclosure by Australian audit firms and opportunities for research', Managerial Auditing Journal, 30, pp. 870 - 910, http://dx.doi.org/10.1108/MAJ-06-2015-1201

Carson E; Redmayne NB; Liao L, 2014, 'Audit market structure and competition in Australia', Australian Accounting Review, 24, pp. 298 - 312, http://dx.doi.org/10.1111/auar.12041

Carson E, 2013, 'Discussion of 'Strategic pricing by Big 4 audit firms in private client segments'', Accounting and Finance, 53, pp. 995 - 999, http://dx.doi.org/10.1111/acfi.12041

Carson EA; Fargher N; Geiger MA; Lennox CS; Raghunandan K; Willekens M, 2013, 'Audit Reporting on Going-Concern Uncertainty: A Research Synthesis', Auditing: A Journal of Practice and Theory, 32, pp. 353 - 384, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2000496

Xu Y; Carson EA; Fargher N; Jiang L, 2013, 'Responses by Australian auditors to the global financial crisis', Accounting and Finance, 53, pp. 301 - 338, http://dx.doi.org/10.1111/j.1467-629X.2011.00459.x

Carson EA; Simnett R; Soo B; Wright AM, 2012, 'Changes in Audit Market Competition and the Big N Premium', Auditing: A Journal of Practice and Theory, 31, pp. 47 - 73, http://dx.doi.org/10.2308/ajpt-10295

Carson EA; Dowling C, 2012, 'The competitive advantage of audit support systems: the association between extent of structure and audit pricing,', Journal of Information Systems, 26, pp. 35 - 49, http://dx.doi.org/10.2308/isys-10256

Carson EA; Jiang A; Fargher N; Xu Y, 2011, 'Audit reports in Australia During the Period of the Global Financial Crisis', Australian Accounting Review, 21, pp. 22 - 31

Carson EA; Simnett R; Ye P, 2011, 'Threats to Auditor Independence: The Impact of Relationship and Economic Bonds', Auditing - a Journal of Practice and Theory, 30, pp. 121 - 148

Carson EA; Salman FM, 2009, 'Impact of the Sarbanes Oxley Act on the Audit Fees of Australian Listed Firms', International Journal of Auditing, 13, pp. 127 - 140

Carson EA, 2009, 'Industry Specialization by Global Audit Firms', Accounting Review, 84, pp. 355 - 382, http://dx.doi.org/10.2308/accr.2009.84.2.355

Carson AE, 2007, 'Exquisite torture: The autoeroticism of Pope's Eloisa', Eighteenth-Century Studies, 40, pp. 615 - 629

Carson EA; Fargher N, 2007, 'Note on Audit Fee Premiums to Client Size and Industry Specialisation.', Accounting and Finance, 47, pp. 423 - 446

Carson EA; Chen L; Simnett R, 2007, 'The Impact of Stakeholder Characteristics on Voluntary Dissemination of Interim Information and Communication of its Level of Assurance.', Accounting and Finance, 47, pp. 667 - 691

Carson EA; Ferguson AC; Simnett R, 2006, 'Australian Audit Reports: 1996-2003', Australian Accounting Review, 16, pp. 89 - 96

Carson EA; Fargher NL; Simon DT; Taylor MH, 2004, 'Audit Fees and Market Segmentation - Further Evidence on How Client Size Matters within the Context of Audit Fee Models', International Journal of Auditing, 8, pp. 79 - 91

Carson EA; da silva Rosa R; Maynier R, 2004, 'Returns to Australian Investment Newsletter Recommendations', Australian Journal of Management, 29, pp. 65 - 86, http://dx.doi.org/10.1177/031289620402900110

Carson EA, 2002, 'Factors associated with the development of board sub-committees', Corporate Governance - An International Review, 10, pp. 4 - 18

Carson EA; Simnett R, 2000, 'New assurance services: professional guidance required', Commercial Law Quarterly, 14, pp. 3 - 5, http://www.cla.org.au/ProductDetail/353/2000_Vol14_No2_June_2000

Carson EA, 2000, 'The development of board sub-committees', Company and Securities Law Journal, 18, pp. 415 - 428

Carson EA, 1999, 'Webtrust: taking on the challenge of internet assurance', Charter, 70, pp. 26 - 28

Carson E, 1996, 'Corporate governance disclosure in Australia: The state of play', Australian Accounting Review, 6, pp. 3 - 10, http://dx.doi.org/10.1111/j.1835-2561.1996.tb00010.x

Conference Papers

Fu D; Carson E; Lim Y, 2018, 'Group audits and corporate tax aggressiveness', canberra, presented at 16th ANCAAR Audit Research Forum, canberra, 07 December 2018 - 08 December 2018

Tronnes PC; Carson E; Wong L, 2015, 'Audit Firm Tenure and Audit Quality: Insights from Quantile Regression.', in Audit Firm Tenure and Audit Quality: Insights from Quantile Regression., European Auditing Research Network Conference, Lausanne, presented at European Auditing Research Network Conference, Lausanne, 10 September 2015 - 12 September 2015, http://wp.unil.ch/earnet2015/files/2014/10/Audit-Firm-Tenure-and-Audit-Quality-Insights-from-Quantile-Regression.pdf

Carson E; Partadinata F; Tronnes PC; Wong L, 2014, 'Audit quality in initial audit engagements: A quantile regression approach', in AFAANZ (ed.), Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014, http://www.rieb.kobe-u.ac.jp/academic/ra/seminar/2014/seminar-details/201409171530.pdf

Carson E; Simnett R; Trompeter G, 2014, 'The Impact of other component auditors on the costs and quality of multinational group audits', in AFAANZ (ed.), The Impact of other component auditors on the costs and quality of multinational group audits, Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, 06 July 2014 - 08 July 2014, https://www.mccombs.utexas.edu/~/media/Files/MSB/Departments/Accounting/Brownbag%20papers/Liz_Carson.pdf

Simnett R; Carson E; Vanstraelen A, 2013, 'An International Analysis of the Effectiveness of National Public Oversight Bodies Inspection Regimes on Audity Quality', in Accounting and Finance Association of Australia and New Zealand (ed.), AFAANZ 2013, AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013

Prasad AL; Carson E; Simnett R, 2013, 'Do Investments in industry specializations by Big 4 audit firms pay off?', in Accounting and Finance Association of Australia an (ed.), AFAANZ 2013, AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013

Simnett R; Carson E; Vanstraelen A, 2013, 'An International analysis of the effectiveness of national public oversight bodies inspection regimes on audit quality', in ISAR 2013 - International Symposium on Audit Research, International Symposium on Audit Research, Sydney, Australia, presented at International Symposium on Audit Research - ISAR 2013, Sydney, Australia, 27 June 2013 - 28 June 2013

Simnett R; Carson E; Vanbstraelen A; Trompeter G, 2013, 'Global Audit Firm Networks and the Role of “Other Auditors” Impact on the Quality and Costs of Multinational Group', in European Accounting Association Conference, European Accounting Association Conference, Paris, France, presented at European Accounting Association Conference, Paris, France, 06 May 2013 - 08 May 2013, http://www.eaa2013.org/r/default.asp?sCode=LOGIN&item=CF&association_id=2

Carson EA; Luc A; Wong L, 2012, 'The Relative Effects of Audit Partner Tenure and Audit Firm Tenure on Audit Quality', in Accounting and Finance Association of Australia and New Zealand Programme & Proceedings, Accounting and Finance Association of Australia and New Zealand, Australia, presented at Accounting and Finance Association of Australia and New Zealand Conference, Melbourne, Australia, 01 July 2012 - 03 July 2012

Carson EA; Dowling C, 2010, 'The production of audit services: the relationship between audit support system design and audit pricing by global audit firm networks', in AAA Annual Meeting and CTLA, American Accounting Association, U.S.A., pp. 1 - 33, presented at AAA Annual Meeting and CTLA, San Francisco, 02 August 2010 - 04 August 2010

Carson EA; Carey P; Shen X, 2010, 'The Impact of Audit Firm Change and Audit Partner Rotation on Auditor-Provided Non-Audit Services', in AFAANZ Conference, AFAANZ Conference, New Zealand, pp. 1 - 32, presented at AFAANZ Conference, Christchurch New Zealand, 04 July 2010 - 06 July 2010

Carson EA; Simnett R; Tronnes P, 2010, 'International Consistency and Convergence in the Application of International Auditing Standards: Evidence from Going Concern Modifications', in ISAR Conference 2919, ISAR Conference, Singapore, pp. 1 - 31, presented at ISAR Conference, Singapore, 24 June 2010 - 25 June 2010

Carson EA; Bedard J; Simnett R, 2010, 'The Impact of Cross-Listing on Audit Fees: Disentangling the Effects of Litigation Risk and Audit Effort', in ISAR Conference 2010, ISAR Conference, Singapore, pp. 1 - 30, presented at ISAR Conference, Singapore, 24 June 2010 - 25 June 2010

Carson EA; Simnett R, 2009, 'International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications', in International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications, Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009

Carson EA; Huang JJ, 2008, 'The Impact of the demise of Arthur Andersen on the U.S., U.K. and Australian audit markets: A comparative analysis', in Program & Proceedings - Accounting & Finance Association of Australia Conference 2008, AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008

Simnett R; Carson EA; Soo B; Wright AM, 2008, 'The Pricing of Client Risk by Big N and Non Big N Audit Firms: 1996 - 2004', in Programme & Proceedings American Accounting Association Conference 2008, American Accounting Association Mid-Year Meeting 2008, Austin, Texas, USA, presented at American Accounting Association Mid-Year Meeting 2008, Austin, Texas, USA, 17 January 2008 - 19 January 2008

Carson EA; Fazli MA, 2007, 'The Impact of Sarbanes-Oxley on Australian Listed Firms', in Proceedings of the AFAANZ Annual Conference, AFAANZ 2007 Annual Conference, Gold Coast, Qld, presented at AFAANZ 2007 Annual Conference, Gold Coast, Qld, 01 July 2007 - 03 July 2007

Carson EA; Simnett R; Ye P, 2006, 'Threats to Auditor Independence: The Impact of Non-Audit Services, Tenure and Alumni Affiliations', in ISAR International Symposium on Audit Research, ISAR International Symposium on Audit Research, Sydney, presented at ISAR International Symposium on Audit Research, Sydney, 22 June 2006 - 23 June 2006


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