By Professor Noel Harding

Book Chapters

Harding NJ; Hughes S; Trotman KT, 2005, 'Auditor Calibration in the Review Process', in Arnold V (ed.), Advances in Accounting Behavioural Research, Elsevier, Oxford U.K, pp. 41 - 58

Journal articles

Hay D; Harding N; Biswas P; Gan C; Ge IQ; Ho L; Ranasinghe D; Singh H; Sultana N; Zhou S, 2024, 'Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ', Accounting and Finance, 64, pp. 1221 - 1239, http://dx.doi.org/10.1111/acfi.13235

Harding N; Hay DC; Dharmasiri P; Fu Y; Grosse M; Khan MJ; Scott T, 2024, 'Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern', Accounting and Finance, http://dx.doi.org/10.1111/acfi.13252

Fu Y; Harding N; Hay DC; Khan MJ; Scott T; Singh H; Stepankova S; Sultana N, 2023, 'Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence', Accounting and Finance, 63, pp. 4805 - 4812, http://dx.doi.org/10.1111/acfi.13126

Hay D; Harding N; Gan C; Ge I; Ho L; Ranasinghe D; Singh H; Sultana N; Zhou S, 2023, 'Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure', Accounting and Finance, 63, pp. 4813 - 4820, http://dx.doi.org/10.1111/acfi.13136

Boland CM; Ege MS; Harding N; Hermanson DR; Prewett KW; Pyzoha JS, 2023, 'Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms', Current Issues in Auditing, 17, pp. C14 - C31, http://dx.doi.org/10.2308/CIIA-2023-005

Stepankova S; Harding N; Mayorga D; Trotman K, 2022, 'Using More Effective Instructional Verbs to Elevate Auditors’ Professional Skepticism', International Journal of Auditing, 26, pp. 240 - 251, http://dx.doi.org/10.1111/ijau.12275

Coram PJ; Fu Y; Garg M; Harding N; Hay DC; Khan MJ; Muñoz-Izquierdo N; Prasad A; Sultana N; Tong J, 2022, 'Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE', Accounting and Finance, http://dx.doi.org/10.1111/acfi.12966

Coram PJ; Harding N; Hay DC; Khan J; Prasad A, 2021, 'Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)', Accounting and Finance, 61, pp. 5879 - 5890, http://dx.doi.org/10.1111/acfi.12783

Schaefer TJ; Brown VL; Ege MS; Harding N; Hermanson DR; Higgs JL; Jenkins JG; Smith KW, 2021, 'Comments by the auditing standards committee of the auditing section of the American accounting association on the discussion paper: Fraud and going concern in an audit of financial statements: Exploring the differences between public perceptions about the role of the auditor and the auditor’s responsibilities in a financial statement audit', Current Issues in Auditing, 15, pp. C1 - C20, http://dx.doi.org/10.2308/CIIA-2021-010

Chen W; Harding N; He W, 2021, 'Non-professional investors’ judgments of the reliability of fair value estimates—the impact of investor mood', Behavioral Research in Accounting, 33, pp. 43 - 63, http://dx.doi.org/10.2308/BRIA-19-035

Khan MJ; Harding N, 2020, 'Why is trait scepticism not consistently reflected in state scepticism? An exploratory study into the role of aesthetic engagement', Accounting and Finance, 60, pp. 3743 - 3774, http://dx.doi.org/10.1111/acfi.12522

Martinow K; Moroney RA; Harding N, 2020, 'Auditor commitment and turnover intentions following negative inspection findings: The effects of regulator enforcement style and firm response', Auditing, 39, pp. 143 - 165, http://dx.doi.org/10.2308/ajpt-17-102

Khan J; Harding N, 2020, 'Facilitating the application of auditors’ underlying skeptical disposition: The relationship between trait skepticism and basic human values', Accounting Research Journal, 33, pp. 34 - 56, http://dx.doi.org/10.1108/ARJ-06-2017-0107

Harding N; Trotman KT, 2017, 'The effect of partner communications of fraud likelihood and skeptical orientation on auditors’ professional skepticism', Auditing: A Journal of Practice & Theory, 36, pp. 111 - 131, http://dx.doi.org/10.2308/ajpt-51576

Kim S; Mayorga DM; Harding N, 2017, 'Can I Interrupt You? Understanding and Minimizing the Negative Effects of Brief Interruptions on Audit Judgment Quality.', International Journal of Auditing, 21, pp. 198 - 211, http://dx.doi.org/10.1111/ijau.12089

Kim S; Harding N, 2017, 'The effect of a superior’s perceived expertise on the predecisional distortion of evidence by auditors', Auditing, 36, pp. 109 - 127, http://dx.doi.org/10.2308/ajpt-51508

Harding N; Azim MI; Jidin R; Muir JP, 2016, 'A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism', Australian Accounting Review, 26, pp. 243 - 254, http://dx.doi.org/10.1111/auar.12126

Harding N; He W, 2016, 'Investor mood and the determinants of stock prices: An experimental analysis', Accounting and Finance, 56, pp. 445 - 478, http://dx.doi.org/10.1111/acfi.12098

Gong YF; Kim S; Harding N, 2014, 'Elevating professional skepticism an exploratory study into the impact of accountability pressure and knowledge of the superior’s preferences', Managerial Auditing Journal, 29, pp. 674 - 694, http://dx.doi.org/10.1108/MAJ-08-2013-0914

Zhao Y; Harding N, 2013, 'Improving the interpretation of complex audit evidence: The beneficial role of order effects', Abacus, 49, pp. 476 - 505, http://dx.doi.org/10.1111/abac.12016

Harding NJ; Xu JS, 2011, 'Financial reporting comparability: Evidence on the impact of ambiguity tolerance and accounting standard guidance', International Journal of Accounting Auditing and Performance Evaluation, 7, pp. 359 - 374, http://dx.doi.org/10.1504/IJAAPE.2011.042775

Harding NJ, 2010, 'Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance', Accounting and Finance, 50, pp. 663 - 684

Harding NJ; Trotman KT, 2009, 'Improving Assessments of Another Auditors Competence', Auditing: A Journal of Practice & Theory, 28, pp. 53 - 78

Harding NJ; Leung E, 2008, 'The Impact of Differences in Ambiguity Tolerance on Accounting Standard Interpretation: Implications and Responses', Afro-Asian Journal of Finance and Accounting, 1, pp. 162 - 179

Harding NJ; Ren M, 2007, 'The Importance in Accounting of Ambiguity Tolerance at the National Level: Evidence from Australia and China.', Asian Review of Accounting, 15, pp. 6 - 24

Howitt G; Harding NJ, 2000, 'Supplemental instruction and the first course in accounting', Asian Review of Accounting, pp. 123 - 139

Harding NJ; Trotman KT, 1999, 'Hierarchical differences in audit workpaper review performance', Contemporary Accounting Research, 16, pp. 671 - 684

Harding NJ; Mckinnon J, 1997, 'User involvement in the standard-setting process: a research note on the congruence of accountant and user perceptions of decision usefulness.', Accounting Organizations and Society, pp. 55 - 67

Conference Papers

Mayorga DM; Kim S; Harding N, 2013, 'Audits in the Age of Interruptions: The Influence of Multitasking Behavior on Auditor Performance', in American Accounting Association (ed.), presented at 2013 ABO Research Conference, 04 October 2013 - 05 October 2013

Kim Y; Harding NJ, 2012, 'Conscious and subconscious conformity biases in the judgments made by auditors in large and small audit firms', in Programme and Proceedings American Accounting Association 2012 ABO Research Conference, American Accounting Association, USA, presented at American Accounting Association 2012 ABO Research Conference, Atlanta, Georgia, USA, 05 October 2012 - 06 October 2012, http://aaa-abo-sprs.peerx-press.org/ms_files/aaa-abo-sprs/2012/06/11/00005347/00/5347_0_art_file_20520_m5hvtv_convrt.pdf

Theses / Dissertations

Harding NJ, 2003, Assessing the competence of other auditors: assessment processes and feedback interventions

Preprints

Harding N; Azim M; Jidin R; Muir J, A Consideration of Literature on Trust and Distrust as They Relate to Auditor Professional Scepticism, , http://dx.doi.org/10.2139/ssrn.2627545

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