Roger Simnett

Deakin University

75 Pigdons Road

Victoria, Victoria 3216

Australia

UNSW Australia Business School, School of Accounting

Professor

Sydney, NSW 2052

Australia

  • Deakin University

  • UNSW Australia Business School, School of Accounting

    • Email
    • Tel: +61 2 9385 5825
    • Fax: +61 2 9385 5925
SCHOLARLY PAPERS

26

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11,936

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Top 6,452

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107

Scholarly Papers (26)

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1.

Assurance on Sustainability Reports: An International Comparison

Accounting Review, Forthcoming
Number of pages: 42 Posted: 01 Nov 2007 Last Revised: 02 Jun 2014
Roger Simnett, Ann Vanstraelen and Wai Fong Chua
Deakin University, Maastricht University and UNSW Australia Business School, School of Accounting
Downloads 2,094 (16,273)
Citation 23

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Voluntary assurance, sustainability reports, choice of assurer

2.

CSR and Assurance Services: A Research Agenda

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 25 Posted: 09 Jul 2014
Jeffrey R. Cohen and Roger Simnett
Boston College - Department of Accounting and Deakin University
Downloads 1,434 (29,228)
Citation 16

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Corporate social responsibility; CSR assurance; assurance services; assurance research

3.

Does Integrated Reporting Matter to the Capital Market?

Abacus, 53 (1): 94-132
Number of pages: 47 Posted: 30 Apr 2015 Last Revised: 03 Mar 2017
Shan Zhou, Roger Simnett and Wendy Green
The University of Sydney, Deakin University and UNSW Australia Business School, School of Accounting
Downloads 1,149 (40,319)
Citation 12

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Integrated Reporting, Cost of Equity Capital, framework, analyst forecast error and dispersion

4.

Establishment of National Public Audit Oversight Boards and Audit Quality

Number of pages: 69 Posted: 10 Oct 2017 Last Revised: 09 Jan 2023
Elizabeth Carson, Phillip T. Lamoreaux, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen
RMIT University, Arizona State University, Deakin University, University of Amsterdam and Maastricht University
Downloads 1,056 (45,495)
Citation 11

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public audit oversight; audit quality; accruals; international; audit regulation

5.

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality and Audit Fees

Downloads 1,004 (48,848)
Citation 5

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality and Audit Fees

Number of pages: 58 Posted: 21 Nov 2014 Last Revised: 09 Dec 2021
Elizabeth Carson, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen
RMIT University, Deakin University, University of Amsterdam and Maastricht University
Downloads 1,004 (48,073)
Citation 5

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group audit, component auditor, multinational audit, audit quality, audit fees

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees

Journal of Accounting Research, Volume 60, Issue 4, 2022, UNSW Business School Research Paper Forthcoming
Posted: 11 Oct 2022
Elizabeth Carson, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen
RMIT University, Deakin University, University of Amsterdam and Maastricht University

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group audit, component auditor, multinational audit, audit quality, audit fees

6.

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, Forthcoming
Number of pages: 40 Posted: 20 Feb 2011 Last Revised: 20 May 2014
Soo Young Kwon, Youngdeok Lim and Roger Simnett
Korea University, UNSW Australia Business School, School of Accounting and Deakin University
Downloads 967 (51,645)
Citation 18

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Audit firm rotation, Audit fees, Audit quality, Audit hours

7.

Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences

Auditing: A Journal of Practice & Theory
Number of pages: 54 Posted: 17 Apr 2019 Last Revised: 28 Mar 2022
Meiting Lu, Roger Simnett and Shan Zhou
Macquarie University - Faculty of Business and Economics, Deakin University and The University of Sydney
Downloads 706 (78,576)
Citation 3

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audit, assurance, audit quality, assurance expertise, independence, extended external report

8.

Developing an International Assurance Standard on Carbon Emissions Disclosures

Accounting Horizons, Vol. 23, pp. 23-34, 2009
Number of pages: 27 Posted: 11 Sep 2008 Last Revised: 02 Dec 2013
Roger Simnett, Michael Nugent and Anna Huggins
Deakin University, affiliation not provided to SSRN and Queensland University of Technology - Faculty of Law
Downloads 604 (95,890)
Citation 4

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9.

Enhancing the Auditor's Report: To What Extent is there Support for the IAASB's Proposed Changes?

Accounting Horizons, Forthcoming
Number of pages: 45 Posted: 17 Apr 2014 Last Revised: 24 Apr 2014
Roger Simnett and Anna Huggins
Deakin University and Queensland University of Technology - Faculty of Law
Downloads 525 (114,357)
Citation 2

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Auditor Reporting, International Auditing and Assurance Standards Board, Expectations Gap, Communication Theory, Information Gap

10.

Evaluating the Use of International Standards for Assurance Engagements by Non-accounting Practitioners

AUDITING: A Journal of Practice &Theory, forthcoming
Number of pages: 45 Posted: 12 Sep 2016 Last Revised: 03 Jul 2023
Qingling Ge, Roger Simnett and Shan Zhou
University of New South Wales (UNSW), Deakin University and The University of Sydney
Downloads 371 (171,680)

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Accounting Practitioners, Assurance Engagements, Ethics, Greenhouse Gas, Other Assurance Providers, Quality Control

11.

The History and Future of Sustainability Assurance

In Adams, C A (editor), Handbook of Accounting and Sustainability, Edward Elgar Publishing Ltd.
Number of pages: 22 Posted: 18 Nov 2021
Roger Simnett, Shan Zhou and Hien Hoang
Deakin University, The University of Sydney and UNSW Sydney School of Accounting, Auditing and Taxation
Downloads 366 (174,243)

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sustainability assurance, trust, new assurance services, assurance practitioner, combined assurance, assurance techniques

12.

Changes in Audit Market Competition and the Big N Premium

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 48 Posted: 20 Apr 2012
Elizabeth Carson, Roger Simnett, Billy S. Soo and Arnold Wright
RMIT University, Deakin University, Boston College and Northeastern University - Accounting Group
Downloads 337 (190,725)
Citation 5

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audit fees, audit market, competition, regulation, longitudinal analysis

13.

Australian listed entities’ preparedness for mandatory reporting and assurance of climate-related disclosures

Abacus, forthcoming.
Number of pages: 65 Posted: 15 Apr 2024 Last Revised: 09 Dec 2024
Roger Simnett, Yun (Hazel) Tan, Jean You and Shan Zhou
Deakin University, University of Sydney Business School, UNSW and The University of Sydney
Downloads 326 (197,667)
Citation 3

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[comma separated]Sustainability Reporting; Climate-related Disclosures; Annual Report; Assurance; Audit; Preparedness.

14.

Are Greenhouse Gas Assurance Engagements a Natural Domain of the Auditing Profession?

Current Issues in Auditing, Vol. 5, No. 2, pp. A1-A12, 2011
Number of pages: 16 Posted: 14 Sep 2010 Last Revised: 29 Oct 2013
Roger Simnett, Anna Huggins and Wendy Green
Deakin University, Queensland University of Technology - Faculty of Law and UNSW Australia Business School, School of Accounting
Downloads 318 (202,949)
Citation 1

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Greenhouse gas emissions assurance, international assurance standard, engagement partners, multi-disciplinary teams

15.

Is greater connectivity of financial and non-financial information in annual reports valued by market participants?

British Accounting Review, Forthcoming
Number of pages: 63 Posted: 15 Jun 2021 Last Revised: 30 May 2024
Ruizhe Wang, Chua Wai Fong, Roger Simnett and Shan Zhou
The University of Sydney, University of Sydney, Deakin University and The University of Sydney
Downloads 264 (246,611)
Citation 2

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strategic reporting; integrated reporting; connectivity; sustainability; mandatory; the international sustainability standards board.

16.

Large Charities' Financial Reporting Framework Choice in Australia

Number of pages: 42 Posted: 01 Jul 2019
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University
Downloads 123 (487,464)

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AASB 1053, Audit of charities, Differential reporting, Financial reporting framework, Reduced disclosure, SAC 1

17.

Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities

Number of pages: 41 Posted: 05 Nov 2020
Yitang (Jenny) Yang, Roger Simnett and Elizabeth Carson
UNSW Australia Business School, School of Accounting, Deakin University and RMIT University
Downloads 115 (513,134)

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Going Concern; Charity; Audit Quality; Auditor Reporting

18.

The Effect of Diversity and Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness

Behavioral Research in Accounting (BRIA), September 18th, 2018
Number of pages: 39 Posted: 12 Oct 2018
Erboon Ekasingh, Roger Simnett and Wendy Green
Faculty of Business Administration, Chiang Mai University, Deakin University and UNSW Australia Business School, School of Accounting
Downloads 95 (588,208)

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GHG Assurance, Multidisciplinary Teams, Team Effectiveness, Field Studies in Auditing

19.

Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits

Auditing: A Journal of Practice & Theory, 2022, https://doi.org/10.2308/AJPT-19-112., UNSW Business School Research Paper Forthcoming
Number of pages: 45 Posted: 27 Jul 2022 Last Revised: 25 Oct 2022
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University
Downloads 82 (643,652)
Citation 2

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Audit fees; audit quality; charity; economics of auditing; funding sources; pro bono

20.

Determinants and Quality of Audits and Reviews of Small Charities’ Financial Statements

UNSW Business School Research Paper Forthcoming
Posted: 08 Apr 2022
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University

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Small charity, Audit quality, Audit engagements, Review engagements, Auditor reporting, Audit fees, Audit report lag

21.

Evaluating Combined Assurance As a New Credibility Enhancement Technique

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 05 Mar 2016 Last Revised: 03 May 2018
Shan Zhou, Roger Simnett and Hien Hoang
The University of Sydney, Deakin University and UNSW Sydney School of Accounting, Auditing and Taxation

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integrated reporting, assurance, combined assurance, analyst forecasts, bid-ask spreads, information asymmetry

22.

Assurance of Environmental, Social and Sustainability Information

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens.
Posted: 27 May 2014
Roger Simnett
Deakin University

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assurance services, environmental, assurance, assurance on sustainability reports, greenhouse gas assurance

23.

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, Forthcoming
Posted: 16 Sep 2012 Last Revised: 09 Feb 2016
Shan Zhou, Roger Simnett and Wendy Green
The University of Sydney, Deakin University and UNSW Australia Business School, School of Accounting

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Greenhouse gas assurance; stakeholder theory; legal environment; corporate governance

24.

Audit Partner Tenure and Audit Quality

Accounting Review, Forthcoming
Posted: 13 Dec 2005
Roger Simnett and Peter Carey
Deakin University and Deakin University

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Audit Partner Tenure, Audit Quality, Qualifications, Earnings Management

25.

Sell-Side Financial Analysts' Quarterly Reports and Opportunities for Assurance Services

Posted: 29 May 2003
Mohammad J. Abdolmohammadi, Roger Simnett, Jay C. Thibodeau and Arnold Wright
Bentley University - Department of Accountancy, Deakin University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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26.

Voluntary Demand for Internal and External Auditing by Family Businesses

Posted: 22 Oct 1999
Peter Carey, Roger Simnett and George Tanewski
Deakin University, Deakin University and Monash University - Department of Accounting

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