By Emeritus Professor Roger Simnett

Journal articles

Lu M; Simnett R; Zhou S, 2024, 'Should Companies Use the Same Provider for Financial Statement Audit and Assurance of Extended External Reports?', Current Issues in Auditing, 18, pp. P20 - P25, http://dx.doi.org/10.2308/ciia-2022-036

Ge QI; Simnett R; Zhou S, 2024, 'Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners', Auditing, 43, pp. 101 - 124, http://dx.doi.org/10.2308/AJPT-2020-133

Yang YJ; Simnett R, 2023, 'Determinants and Quality of Audits and Reviews of Small Charities Financial Statements', International Journal of Auditing, http://dx.doi.org/10.1111/ijau.12310

Lu M; Simnett R; Zhou S, 2023, 'Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences', Auditing, 42, pp. 125 - 154, http://dx.doi.org/10.2308/AJPT-19-080

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 YJ; Simnett R, 2022, 'Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits', Auditing: a Journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-19-112

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

Simnett R, 2022, 'Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard-setters', International Journal of Auditing, 26, pp. 32 - 36, http://dx.doi.org/10.1111/ijau.12271

Krasodomska J; Simnett R; Street DL, 2021, 'Extended external reporting assurance: Current practices and challenges', Journal of International Financial Management and Accounting, 32, pp. 104 - 142, http://dx.doi.org/10.1111/jifm.12127

Garg M; Peach K; Simnett R, 2020, 'Evidence-informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB', Australian Accounting Review, 30, pp. 243 - 248, http://dx.doi.org/10.1111/auar.12314

Yang Y; Simnett R, 2020, 'Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?', Abacus: a journal of accounting, finance and business studies, 56, pp. 320 - 347, http://dx.doi.org/10.1111/abac.12202

Gilchrist DJ; Simnett R, 2019, 'Research horizons for public and private not-for-profit sector reporting: moving the bar in the right direction', Accounting and Finance, 59, pp. 59 - 85, http://dx.doi.org/10.1111/acfi.12439

Ekasingh E; Simnett R; Green WJ, 2019, 'The effect of diversity and the mediating role of elaboration on multidisciplinary greenhouse gas assurance team effectiveness', Behavioral Research in Accounting, 31, pp. 81 - 96, http://dx.doi.org/10.2308/bria-52285

Zhou S; Simnett R; Hoang H, 2019, 'Evaluating Combined Assurance as a New Credibility Enhancement Technique', AUDITING: A Journal of Practice & Theory, 38, pp. 235 - 259, http://dx.doi.org/10.2308/ajpt-52175

Simnett R; Trotman KT, 2018, 'Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality', Behavioral Research in Accounting, 30, pp. 55 - 76, http://dx.doi.org/10.2308/bria-52138

Zhou S; Simnett R; Green W, 2017, 'Does Integrated Reporting Matter to the Capital Market?', Abacus, 53, pp. 94 - 132, http://dx.doi.org/10.1111/abac.12104

Zhou S; Simnett R; Green WJ, 2016, 'Assuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider', Auditing, 35, pp. 141 - 168, http://dx.doi.org/10.2308/ajpt-51414

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

Simnett R; Huggins A; Hargovan A, 2015, 'Integrated reporting and directors’ concerns about personal liability exposure: Law reform options', Company and Securities Law Journal, 33, pp. 176 - 195, http://www.westlaw.com.au/maf/wlau/app/document?src=document&docguid=Icf7adee1efb611e4bafbe292e8098b9a&epos=4&snippets=true&startChunk=1&endChunk=1&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&parentinfo=

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

Simnett R; Huggins AL, 2015, 'Integrated reporting and assurance: Where can research add value?', Sustainability Accounting, Management and Policy Journal, 6, pp. 29 - 53, http://dx.doi.org/10.1108/SAMPJ-09-2014-0053

Cohen JR; Simnett R, 2015, 'A forum on CSR and assurance services', Auditing, 34, pp. vii, http://dx.doi.org/10.2308/ajpt-10454

Cohen JR; Simnett R, 2015, 'CSR and assurance services: A research agenda', Auditing, 34, pp. 59 - 74, http://dx.doi.org/10.2308/ajpt-50876

Simnett R; Ghandar A, 2014, 'Integrated assurance Bringing it together', Intheblack, pp. 67 - 68, https://intheblack.com/articles/2014/10/14/integrated-assurance-bringing-it-together

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', Accountant's Digest, May 2011, 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', A Report prepared for CPA Australia, pp. 1 - 16

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