By Emeritus Scientia Professor Roger Simnett

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

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

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

, 2015, 'A Forum on CSR and Assurance Services', AUDITING: A Journal of Practice & Theory, 34, pp. vii - vii, http://dx.doi.org/10.2308/ajpt-10454

Cohen JR; Simnett R, 2015, 'CSR and Assurance Services: A Research Agenda', AUDITING: A Journal of Practice & Theory, 34, pp. 59 - 74, http://dx.doi.org/10.2308/ajpt-50876

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

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

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

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

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

Huggins A; Green WJ; Simnett R, 2011, 'The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: 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

Pflugrath G; Roebuck P; 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 & Theory, 30, pp. 239 - 254, http://dx.doi.org/10.2308/ajpt-10047

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

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

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

Trotman KT; Simnett R; Khalifa A, 2009, 'Impact of the type of audit team discussions on auditors' generation of material frauds', Contemporary Accounting Research, 26, pp. 1115 - 1142, http://dx.doi.org/10.1506/car.26.4.5

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

Cheng M; Kang H; Roebuck P; Simnett R, 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

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