By Emeritus Scientia Professor Roger Simnett

Books

Simnett R, 2015, Auditing and Assurance Australia

, 2007, Auditing and Assurance Services in Australia (2007 Ed), Simnett R; Gay G, (ed.), McGraw Hill, North Ryde

, 2006, Auditing and Assurance Services in Australia (2006 Ed), Simnett R; Gay G, (ed.), McGraw Hill, North Ryde

Gay G; Simnett R, 2005, Auditing and Assurance Services in Australia (2005 Ed), McGraw Hill, North Ryde

Simnett R; Gay G, 2003, Auditing and Assurance Services in Australia (2003 Ed), McGrath Hill, Noth Ryde

Maijoor S; Vanstraelen A; Mock TJ; Hasan M; Roebuck PJ; Simnett R; Kirsch HJ, 2002, The determination and communication of level of assurance other than high, International Federation of Accountants, New York

Simnett R; Gay G, 2000, Auditing and Assurance Services in Australia (2000 Ed), McGraw Hill, Sydney

, 2000, Instructors? resource manual, Auditing and assurance services in Australia, Simnett R; Gay G, (ed.), McGraw Hill, Sydney

, 2000, Powerpoint slides Auditing and assurance services in Australia, Simnett R; Gay G, (ed.), McGraw Hill, Sydney

Simnett R; Pound P; Gay G, 1997, Auditing concepts and methods., McGraw Hill, Sydney

Simnett R; Pound P; Gay G, 1997, Solutions manual to accompany, auditing concepts and methods., McGraw Hill, Sydney

Simnett R, 1990, The 1990 PY Audit Module Seminar

Simnett R, 1982, The Handbook of Financial Standards for not-for-Profit Organisations

Book Chapters

Simnett R; Yang YJ, 2026, 'Assurance of Sustainability and Climate-Related Information', in Routledge Handbook of Auditing, pp. 450 - 464, http://dx.doi.org/10.4324/9781032651545-36

Simnett R; Zhou S; Hoang H, 2022, 'The history and future of sustainability assurance', in Handbook of Accounting and Sustainability, pp. 241 - 259

Zhou S; Simnett R; Bray M, 2020, 'The journey to integrated report assurance', in The Routledge Handbook of Integrated Reporting, Routledge, pp. 355 - 372, http://dx.doi.org/10.4324/9780429279621-24

Simnett R; Zhou S; Hoang H, 2016, 'Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting', in Integrated Reporting: A New Accounting Disclosure, Springer, pp. 269 - 286, http://dx.doi.org/10.1057/978-1-137-55149-8_14

Simnett R, 2014, 'Assurance of environmental social and sustainability information', in Hay D; Knechel WR; Willekens M (ed.), The Routledge Companion to Auditing, Routledge, pp. 325 - 337, http://www.routledge.com/books/details/9780415633635/

Simnett R, 2014, 'Wiley Encyclopedia of Management', in Cooper CL (ed.), Wiley Encyclopedia of Management, Wiley, http://dx.doi.org/10.1002/9781118785317

Simnett R, 2014, 'Information cues and Accounting Judgement', in Encyclopedia of Management

Simnett R, 2005, 'Information Cues in Accounting Judgement', in Clubb C (ed.), Blackwell Encyclopedia of Management, Blackwell Publishing, London, pp. 231 - 235, http://dx.doi.org/10.1002/9781118785317.weom010051

Simnett R; Smith A, 2005, 'Public Oversight: An International Approach to Auditing', in Campbell T; Houghton K (ed.), Ethics and Auditing, ANU E Press, Canberra, pp. 45 - 62

Pflugrath GL; Simnett R; Trotman KT; Ikin C, 2004, 'The Impact of New Audit Report Formats on Perceptions and Investment Decision-Making Judgements of Users', in Australian Government Auditing and Assurance Standards Board, University of New South Wales and Australian National University, Melbourne, pp. 1 - 20

Simnett R, 2002, 'Auditors' Liability to Third parties: The Next Step', in Corporation Law: Principles, Policy and Process

Simnett R, 1996, 'Information Cues Choice', in Encyclopedic Dictionary of Accounting

Journal articles

Simnett R; She Y, 2026, 'Assurance of Sustainability Information: Recent Research Trends and Implications for Standard-Setting', International Journal of Auditing, 30, pp. 381 - 404, http://dx.doi.org/10.1111/ijau.70023

Simnett R; Tan Y; You J; Zhou S, 2026, 'Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate-related Disclosures', Abacus, 62, pp. 337 - 391, http://dx.doi.org/10.1111/abac.12363

Simnett R; Thompson A; Trotman AJ; Trotman KT, 2026, 'Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs', Accounting Horizons, 40, pp. 165 - 180, http://dx.doi.org/10.2308/HORIZONS-2024-169

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

Simnett R; Zhou S, 2026, 'Foreword on Special Issue: Informing Sustainability Assurance Regulators and Standard-Setters and the Role of Different Research Methods', Accounting and Finance, 66, pp. 817 - 823, http://dx.doi.org/10.1111/acfi.70204

Sakchuenyos P; Tan EN; Lum PJ; Simnett R, 2026, 'The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information', Accounting and Finance, 66, pp. 887 - 903, http://dx.doi.org/10.1111/acfi.70117

Bentley-Goode KA; Simnett R; Thompson A; Trotman AJ, 2025, 'Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements', Accounting and Finance, 65, pp. 2135 - 2172, http://dx.doi.org/10.1111/acfi.13367

Wang R; Chua WF; Simnett R; Zhou S, 2024, 'Is greater connectivity of financial and non-financial information in annual reports valued by market participants?', British Accounting Review, 56, http://dx.doi.org/10.1016/j.bar.2024.101407

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, 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: A Journal of Practice & Theory, 35, pp. 141 - 168, http://dx.doi.org/10.2308/ajpt-51414

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