By Emeritus Professor Roger Simnett

Journal articles

Simnett R; Huggins A, 2014, 'Enhancing the auditor’s report: To what extent is there support for the IAASB’s proposed changes?', Accounting Horizons, 28, pp. 719 - 747, http://dx.doi.org/10.2308/acch-50791

Kwon SY; Lim Y; Simnett R, 2014, 'The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market', AUDITING: A Journal of Practice & Theory, 33, pp. 167 - 196, http://dx.doi.org/10.2308/ajpt-50814

Simnett R, 2012, 'Assurance of Sustainability Reports: Revision of ISAE 3000 and Associated Research Opportunities', Sustainability Accounting, Management and Policy Journal, 3, pp. 89 - 98, http://dx.doi.org/10.1108/20408021211223570

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

Simnett R, 2011, 'The Journey Toward Integrated Reporting', , pp. 1 - 41

Pflugrath G; Roebuck PJ; Simnett R, 2011, 'Impact of Assurance and Assurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of Corporate Social responsibility Information', Auditing - a Journal of Practice and Theory, 30, pp. 32 - 43

Simnett R; Martinov-Bennie N; Cohen J, 2011, 'Impact of the CFO’s Affiliation on Auditor Independence', Managerial Auditing Journal, 26, pp. 656 - 671

Simnett R; Adams S, 2011, 'Integrated Reporting: An Opportunity for Australia’s Not-for-Profit Sector', Australian Accounting Review, 21, pp. 292 - 301

Green WJ; Simnett R; Huggins A, 2011, 'The competitive market for assurance engagements on greenhouse gas information: Is there a role for assurers from the accounting profession?', Current Issues in Auditing, 5, pp. A1 - A12, http://dx.doi.org/10.2308/ciia-50083

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

Simnett R; Green W, 2009, 'Getting the World on Board', Intheblack, pp. 46 - 49

Simnett R; Chua WF; Vanstraelen A, 2009, 'Assurance on sustainability reports: an international comparison', Accounting Review, 84, pp. 937 - 967

Simnett R; Huggins A; Nugent M, 2009, 'Developing an International Assurance Standard on Greenhouse Gas Statements', Accounting Horizons, 23, pp. 347 - 364

Simnett R; Moroney R, 2009, 'Differences in Industry Specialist Specialty Knowledge and Business Risk Identification and Evaluation', Behavioral Research in Accounting, 21, pp. 73 - 89

Trotman KT; Simnett R; Khalifa AS, 2009, 'Impact of the Type of Audit Team Discussions on Auditors' Identification and Mental Simulations of Material Frauds', Contemporary Accounting Research, 26, pp. 1115 - 1142

Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x

Simnett R, 2008, 'The Benefits of Assuring Carbon Emission Disclosures', The Institute of Chartered Accountants in Australia, pp. 46 - 49, http://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Publications-and-tools/Accounting-for-carbon/%20Resources/The-Benefits-of-Assuring-Carbon-Emission-Disclosures

Hancock P; Simnett R, 2007, 'Accounting and Auditing Standards Boards', Australian Accounting Review, 17, pp. 2 - 2, http://dx.doi.org/10.1111/j.1835-2561.2007.tb00436.x

Simnett R, 2007, 'A Critique of the International Auditing and Assurance Standards Board.', Australian Accounting Review, 17, pp. 28 - 36

Simnett R; Nugent M, 2007, 'Developing an Assurance Standard for Carbon Emissions Disclosures.', Australian Accounting Review, 17, pp. 37 - 47

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

Simnett R; Carey PJ, 2006, 'Audit Partner Tenure and Audit Quality', Accounting Review, 81, pp. 653 - 676

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

Abdolmohammadi M; Simnett R; Thibodeau J; Wright A, 2006, 'Sell-side analysts reports and the current external reporting model', Accounting Horizons, 20, pp. 375 - 389

Simnett R; Thavapalan S; Moroney R, 2006, 'The Impact of the PricewaterhouseCoopers Merger on Auditor-Client Alignment', Pacific Accounting Review, 18, pp. 70 - 89

simnett ; carey , 2005, 'Providing Business Advice for Small to Medium Enterprises',

Roebuck PJ; Simnett R; Maijoor S; Mock TJ; Vanstraelen A; Hasan M, 2005, 'The Different Types of Assurance Services and Levels of Assurance Provided', International Journal of Auditing, 9, pp. 91 - 102

Simnett R; Wright A, 2005, 'The Portfolio of Knowledge Required by Industry Specialist Auditors', Accounting and Business Research, 35, pp. 87 - 102, http://dx.doi.org/10.1080/00014788.2005.9729664

Simnett R; Hasan M; Roebuck PJ, 2003, 'An investigation of alternative report formats for communicating moderate levels of assurance', Auditing - a Journal of Practice and Theory, 22, pp. 171 - 187

Simnett R; Trotman KT, 2002, 'Research methods for examining independence issues: experimental and economics-of-auditing approaches', Australian Accounting Review, 12, pp. 23 - 31

Simnett R, 2002, 'Developments in International Auditing Standards during 2001', , 25, pp. 14 - 17

Simnett R, 2002, 'Qantas Ltd',

Barkess LK; Simnett R; Urquhart P, 2002, 'The effect of client fee dependence on auditor independence', Australian Accounting Review, 12, pp. 14 - 22

Moroney R; Simnett R; Thavapalan S, 2002, 'The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: a note', Accounting and Finance, 42, pp. 153 - 167

Boo E; Simnett R, 2002, 'The information content of management`s prospective comments in financially distressed companies: a note', ABACUS - A Journal of Accounting Finance and Business Studies, 38, pp. 280 - 293, http://dx.doi.org/10.1111/1467-6281.00109

Simnett R, 2001, 'Fraud: A Review of the Academic Literature', , 24, pp. 3 - 5

Simnett R, 2001, 'Recent Developments in International Auditing Standards', , 24, pp. 22 - 23

Gniewosz G; Fargher NL; Simnett R, 2001, 'Auditors assessment of hedge effectiveness', International Journal of Auditing, pp. 3 - 19

Ng TB; Green WJ; Simnett R, 2001, 'The effects of fraud risk and management representation on auditors hypothesis generation', ABACUS - A Journal of Accounting Finance and Business Studies, 37, pp. 352 - 368

Carey P; Simnett R; Tanewski G, 2000, 'Voluntary Demand for Internal and External Auditing by Family Businesses', AUDITING: A Journal of Practice & Theory, 19, pp. 37 - 51, http://dx.doi.org/10.2308/aud.2000.19.s-1.37

Bedard J; Simnett R; De Voe-Talluto J, 2000, 'Auditors consideration of fraud: behavioral research can address the concerns of standard setters,', Advances in Accounting Behaviorial Research

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

Simnett R; Luckett PF; Wright AV, 2000, 'The development of specialist industry knowledge in government auditing', Australian Accounting Review, 10, pp. 35 - 45

Roebuck PJ; Simnett R; Ho HL, 2000, 'Understanding assurance service reports: a user perspective', Accounting and Finance, pp. 211 - 232

Carey P; Simnett R; Tanewski G, 2000, 'Voluntary demand for internal and external auditing by family businesses', Auditing: a Journal of Practice and Theory, 19, pp. 37 - 51, http://dx.doi.org/10.2308/aud.2000.19.s-1.37

Biggs SF; Mock TJ; Simnett R, 1999, 'Analytical procedures: promise, problems and implications for practice', Australian Accounting Review, 9, pp. 42 - 52

Simnett R; Trotman KT, 1999, 'Assurance services and associated research opportunities', Australian Accounting Review, 9, pp. 17 - 21, http://dx.doi.org/10.1111/j.1835-2561.1999.tb00104.x

Simnett R; Mahathevan P, 1998, 'An investigation of the effect of self-regulatory activities on auditor`s performance during knowledge acquisition', The Asia Pacific Journal of Accounting, 5, pp. 75 - 94, http://dx.doi.org/10.1080/10293574.1998.10510531

Simnett R, 1997, 'Audit Research Opportunities in Australia', , 20, pp. 4 - 6

Simnett R; Pound P; Gay G, 1997, 'Reporting on internal control.', Perspectives on Contemporary Auditing, pp. 8 - 16

Back to profile page