By Emeritus Professor Elizabeth Carson

Journal articles

Carson E; Lamoreaux P; Simnett R; Thürheimer U; Vanstraelen A, 2026, 'Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality', Journal of Accounting Research, 64, pp. 127 - 180, http://dx.doi.org/10.1111/1475-679X.70008

Fu D; Carson E; Lim Y, 2025, 'Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?', Auditing: A journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-2021-050

Fu Y; Lim Y; Carson E, 2024, 'Accounting firm office size and tax aggressiveness', Accounting and Finance, 64, pp. 1183 - 1219, http://dx.doi.org/10.1111/acfi.13177

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

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

Simnett R; Carson E; Vanstraelen A, 2016, 'International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities', Auditing: A Journal of Practice & Theory, 35, pp. 1 - 32, http://dx.doi.org/10.2308/ajpt-51377

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

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

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

Carson E; Dowling C, 2012, 'The Competitive Advantage of Audit Support Systems: The Relationship between Extent of Structure and Audit Pricing', Journal of Information Systems, 26, pp. 35 - 49, http://dx.doi.org/10.2308/isys-10256

Ye P; Carson E; Simnett R, 2011, 'Threats to Auditor Independence: The Impact of Relationship and Economic Bonds', AUDITING: A Journal of Practice & Theory, 30, pp. 121 - 148, http://dx.doi.org/10.2308/aud.2011.30.1.121

Xu Y; Jiang AL; Fargher N; Carson E, 2011, 'Audit Reports in Australia during the Global Financial Crisis', Australian Accounting Review, 21, pp. 22 - 31, http://dx.doi.org/10.1111/j.1835-2561.2010.00118.x

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

Salman FM; Carson E, 2009, 'The Impact of the Sarbanes‐Oxley Act on the Audit Fees of Australian Listed Firms', International Journal of Auditing, 13, pp. 127 - 140, http://dx.doi.org/10.1111/j.1099-1123.2009.00399.x

Carson AE, 2007, 'Exquisite torture: The autoeroticism of Pope's Eloisa', Eighteenth Century Studies, 40, pp. 615 - 629, http://dx.doi.org/10.1353/ecs.2007.0038

Chen L; Carson E; Simnett R, 2007, 'Impact of stakeholder characteristics on voluntary dissemination of interim information and communication of its level of assurance', Accounting & Finance, 47, pp. 667 - 691, http://dx.doi.org/10.1111/j.1467-629x.2007.00224.x

Carson E; Fargher N, 2007, 'Note on audit fee premiums to client size and industry specialization', Accounting & Finance, 47, pp. 423 - 446, http://dx.doi.org/10.1111/j.1467-629x.2007.00213.x

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

Carson E; Fargher N; 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, http://dx.doi.org/10.1111/j.1099-1123.2004.00159.x

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 E, 2002, 'Factors Associated with the Development of Board Sub–committees', Corporate Governance: An International Review, 10, pp. 4 - 18, http://dx.doi.org/10.1111/1467-8683.00263

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

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