By Professor Noel Harding

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

Hay D; Harding N; Botica Redmayne N; Khan J; Singh H; Sultana N; You J, 2024, 'Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts', Accounting and Finance, http://dx.doi.org/10.1111/acfi.13302

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

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, 62, pp. 4219 - 4244, http://dx.doi.org/10.1111/acfi.12966

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; 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

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