Roger is recognised as a leading international auditing researcher whose research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality and making policy recommendations. His current areas of interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. Roger’s research has appeared in the leading journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory and Contemporary Accounting Research. Roger’s contribution to academia and the profession has been widely recognised and he is a Fellow of the Academy of the Social Sciences in Australia.
Professor Roger Simnett
Professor of Accounting, Scientia Professor
School of Accounting - MEc, Monash | PhD, UNSW | AO FCPA
About Roger
Roger Simnett is an Emeritus Professor at UNSW Sydney and a Professorial Research Fellow and Research Director at the Deakin Integrated Reporting Centre at Deakin University. He has over 25 years background in international standard setting, including being a member of the International Auditing and...view more
Professor Roger Simnett
Professor of Accounting, Scientia Professor
School of Accounting - MEc, Monash | PhD, UNSW | AO FCPA
About Roger
Roger Simnett is an Emeritus Professor at UNSW Sydney and a Professorial Research Fellow and Research Director at the Deakin Integrated Reporting Centre at Deakin University. He has over 25 years background in international standard setting, including being a member of the International Auditing and Assurance Standards Board (2002-2005, 2019-2021), and the Chair and CEO of the Australian Auditing and Assurance Standards Board (2017-2020). He researches extensively in audit and assurance and has numerous refereed and professional publications. In 2018 he was awarded the Order of Australia for service to the accounting profession and education and in 2019 was elected to the Australian Accounting Hall of Fame. He is also a Fellow of CPA Australia and the Academy of Social Sciences.
Expertise
Roger is recognised as a leading international auditing researcher whose research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality and making policy recommendations. His current areas of interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. Roger’s research has appeared in the leading journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory and Contemporary Accounting Research. Roger’s contribution to academia and the profession has been widely recognised and he is a Fellow of the Academy of the Social Sciences in Australia.
Grants
- 2014-2018 BankWest Foundation R.Simnett, P.Flateau and J.Barraket. “Research Program Supporting Development and Growth in the Community Sector in Western Australia”.
- 2013-2015 ARC Discovery Grant. R. Simnett, E. Carson, N. Fargher and A. Vanstraelen, “Evaluating Regulation Initiatives Directed at Audit Firms to Improve Audit Quality”.
- 2012-2015 ARC Linkage Grant with CPA Australia and Institute of Chartered Accountants in Australia: R. Simnett (CI), M. Balatbat, M. Cheng, Y.S. Phua and W. Green, “Enhancing Integrated Reporting: Implications for internal and external reporting and assurance”.
- 2011-2013 ARC Discovery Grant: R. Simnett and K. Trotman, “Evaluating and enhancing the composition and functioning of multidisciplinary greenhouse gas assurance engagement teams”.
- 2010-2012 ACCA-IAAER-IAASB Research Grant: “International Consistency and Convergence in the Application of International Auditing Standards: Evidence from Going Concern Modifications”.
- 2009-2012 ARC Linkage Grant with CPA Australia and Institute of Chartered Accountants in Australia: R. Simnett and W. Green, “Improving the credibility of greenhouse gas emissions disclosures”.
- 2008-2010 ARC Discovery Grant: R. Simnett and E. Carson, “Consistency of going concern audit report modifications over time, audit firms and countries”.
- 2005-2006: Large ARC discovery grant, R. Simnett, 'Do converged international auditing standards result in converged international auditor behaviour?'
- 2002-2004: Large ARC discovery grant, W. F. Chua and R. Simnett 'Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services'.
- 2001-2003: SPIRT grant, M. Briers, W. Birkett and R. Simnett 'Value Creation and Risk Management in Financial services in Asia-Pacific - Towards Best Practice in the 21st Century'.
- 1995-2005: Large ARC discovery grant, R. Simnett, P. Luckett and A. Wright 'Development of Industry Specialisation by Auditors'
- 1998-2000: Large ARC discovery grant, A. Craswell and R. Simnett 'The voluntary demand for external auditing in Australia'
- Roger also attracted many other forms of Research grants, including, recently, ARC Small research Grants, and KPMG/University of Illinois case research support.
Engagement
Media Releases
UNSW Business School profile: https://www.business.unsw.edu.au/our-people/rogersimnett
My Research Supervision
Areas of supervision
Supervisions
- A sought after and successful supervisor at PhD level (9 completed, 3 current) Masters level (12 completed,), and undergraduate honours level (18 completed,) especially with staff members from Australian and Asian tertiary institutions. (A list is available if requested).
- Awarded the 2008 Outstanding Research Supervision Award of the Australian School of Business, UNSW.
PhD completed
- Zhou S., The Value Relevance of Integrated Reporting (2010-2014), completed 2014
Supervisors: Professor R Simnett (joint supervisor) & A/Professor W Green (joint supervisor)
- Ekasingh E., Examining the Performance of Multidisciplinary Greenhouse Gas Assurance Engagement Teams (2010-2014), completed 2014.
Supervisors: Professor R Simnett, Professor K. Trotman and A/Professor W Green (joint supervisors)
- White A., Examination of Auditor’s Strapping Rules in Decision Making, completed 2011.
Supervisors: Professor R Simnett and Dr N Harding
- Tronnes PC., International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications, completed 2011
Supervisors: Professor R Simnett and Dr E Carson
- Pflugrath G., Assurance reporting and the communication process: Impacts on report users’ perceptions and decision-making, completed 2008
Supervisor: Professor R Simnett
- Carey P., The Benefits of Services Provided by External Accountants to Small and Medium Sized Enterprises, completed 2008
Supervisor: Professor R Simnett
- Carson EA., Global Audit Firm Networks, Global Industry Specialisation and the Market for Audit Services, completed 2005
Supervisor: Professor R Simnett
- Martinov N., An Investigation of the Moral Intensity Construct on Auditors’ Decision-making and Independence, completed 2004
Supervisors: Professor J Cohen (Boston College) & Professor R Simnett
- Moroney R., An Investigation and Comparison of the Decision-Making Process Used by Industry Specialist and Other Auditors, completed 2004
Supervisor: Professor R Simnett
- Jamieson R., An investigation of auditor decision-making in an information systems audit domain, completed 1999
Supervisors: Professor M Lawrence & Professor R Simnett
- Barkess L., The process of auditor-client realignment: A study of the Australian audit market, completed 1999
Supervisor: Professor R Simnett
MCom / MPhil (Hons) completed
- Knapp JJ., Voluntary administrators and company survival: experts or opportunists, completed 2011
Supervisors: Professor R Simnett & Professor G Monroe
- Prasad A., Examining Product Differentiation within the Big 4 in the Australian Audit , completed 2011
Supervisors: Professor R Simnett & A/Professor E Carson
- Zhou S., Determinants of Assurance of Carbon Emissions – An international Investigation, completed 2010
Supervisors: Professor R Simnett & A/Professor W Green
- Ye P., Determinants of non-audit services and threats to auditor independence, completed 2005
Supervisor: Professor R Simnett
- Carson E., Factors associated with the development of corporate governance structures, completed 1998
Supervisor: Professor R Simnett
- Arkley-Smith T., Audit committee formation and disclosure, completed 1997
Supervisors: Professor V Fatseas & Professor R Simnett
- Boo E., Voluntary disclosure of prospective comments in annual reports by financially distressed firms: Their information content and effects on auditors’ going concern qualification decision and failure predictions, completed 1996
Supervisor: Professor R Simnett
- Ng BP., The effects of fraudulent signals and management representations on hypothesis generation, completed 1996
Supervisor: Professor R Simnett
- Mahathevan P., The effect of self-regulatory activities on performance of auditors during skill acquisition, completed 1994
Supervisor: Associate Professor R Simnett
- Green W., The effect of financial variables on the auditors going concern qualification decision, completed 1993
Supervisor: Associate Professor R Simnett
- Barkess L., The provision of other services by auditors: Independence and pricing issues, completed 1992
Supervisor: Associate Professor R Simnett
- Klumpes P., The effect of disclosing summary data on investors’ judgments, completed 1990
Supervisor: Associate Professor R Simnett
Currently supervising
PhD continuing
- Adam S., Social Investments and Integrated Reporting (2012-current)
Supervisors: Professor R Simnett (primary supervisor) & Professor K. Trotman (co-supervisor)
- Hoang H., Integrated Assurance(2013-current)
Supervisors: Professor R Simnett (primary supervisor) & Professor K. Trotman (co-supervisor)
- Prasad A., Title to be determined (2012-current)
Supervisors: Professor R Simnett (joint supervisor) & A/Professor E Carson (joint supervisor)
- Yang J., Title to be determined (2014-current)
Supervisors: Professor R Simnett (joint supervisor) & A/Professor E Carson (joint supervisor)
MCom / MPhil (Hons) continuing
- Fu D., Behind the Transparency Report: Examining the Influence of the Partner Remuneration Schemes on Audit Quality (current)
Supervisors: Professor R Simnett & Professor E Carson
My Teaching
Professor Simnett is proficient in teaching any aspect of an auditing or assurance, corporate governance or financial accounting related course. In both 1992 and 1995, he was nominated by the School of Accounting and the Faculty of Commerce and Economics for the Vice Chancellor’s Award for Teaching Excellence.
Some highlights of Professor Simnett’s teaching include:
- Teaching evaluations consistently well above School and University average.
- Development of a number of new subjects, including in the area of assurance services and auditing, corporate governance, with recent involvement in the development of assurance of greenhouse gas reporting course.
- Course evaluations well above average. Last two years of course rating have scored an average score of 6 out of 6, for overall rating of presenter.
- Twice evaluated as outstanding instructor Australia-wide for Australian Graduate School of Management- EMBA, Introductory Accounting.
- Co-ordinating teaching and supervisory seminars for the School
- Text book co-author (with Grant Gay), of Auditing & Assurance Services, McGraw-Hill, with textbook being the leading seller in Australia, as well as writer of support teaching information, and a number of case studies.
- External PhD examiner for theses submitted at many institutions including: The Chinese University of Hong Kong; Griffith University; The University of Western Australia; Sydney University; University of Technology, Sydney; Edith Cowan University; University of Melbourne.
https://orcid.org/0000-0001-9881-8553
