Roger Simnett

UNSW Australia Business School, School of Accounting

Professor

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

29

DOWNLOADS
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Top 8,060

in Total Papers Downloads

7,276

SSRN CITATIONS
Rank 5,673

SSRN RANKINGS

Top 5,673

in Total Papers Citations

71

CROSSREF CITATIONS

167

Scholarly Papers (29)

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
UNSW Australia Business School, School of Accounting, Maastricht University and UNSW Australia Business School, School of Accounting
Downloads 1,537 (14,919)
Citation 23

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Voluntary assurance, sustainability reports, choice of assurer

2.

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, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 948 (30,611)
Citation 5

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

3.

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

Number of pages: 55 Posted: 21 Nov 2014 Last Revised: 18 Jan 2021
University of New South Wales, UNSW Australia Business School, School of Accounting, UNSW Business School and Maastricht University
Downloads 831 (36,736)
Citation 5

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group audits; component auditors; global audit firm networks; audit quality; audit fees

4.

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 UNSW Australia Business School, School of Accounting
Downloads 737 (43,342)
Citation 8

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

5.

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 UNSW Australia Business School, School of Accounting
Downloads 717 (44,928)
Citation 13

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

6.

Establishment of National Public Audit Oversight Boards and Audit Quality

Number of pages: 61 Posted: 10 Oct 2017 Last Revised: 01 Jul 2021
University of New South Wales, Arizona State University, UNSW Australia Business School, School of Accounting, UNSW Business School and Maastricht University
Downloads 517 (68,410)
Citation 11

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public audit oversight; audit quality; international; audit regulation

7.

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
UNSW Australia Business School, School of Accounting and Queensland University of Technology - Faculty of Law
Downloads 476 (75,732)

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

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
UNSW Australia Business School, School of Accounting, affiliation not provided to SSRN and Queensland University of Technology - Faculty of Law
Downloads 459 (79,126)
Citation 1

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9.

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
University of New South Wales, UNSW Australia Business School, School of Accounting, Boston College and Northeastern University - Accounting Group
Downloads 288 (133,489)
Citation 5

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

10.

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
UNSW Australia Business School, School of Accounting, Queensland University of Technology - Faculty of Law and UNSW Australia Business School, School of Accounting
Downloads 226 (169,910)
Citation 1

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

11.

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

Number of pages: 49 Posted: 17 Apr 2019
Meiting Lu, Roger Simnett and Shan Zhou
Macquarie University - Faculty of Business and Economics, UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 158 (233,867)
Citation 1

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

12.

The Use of International Standards on Assurance Engagements (ISAEs) by Practitioners from Outside the Accounting Profession: Public Interest or Risk to Legitimacy?

Number of pages: 39 Posted: 12 Sep 2016 Last Revised: 24 Apr 2019
Qingling Ge, Roger Simnett and Shan Zhou
University of New South Wales (UNSW), UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 111 (306,118)

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

13.

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 UNSW Australia Business School, School of Accounting
Downloads 59 (443,749)

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

14.

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

Number of pages: 41 Posted: 05 Nov 2020
UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and University of New South Wales
Downloads 42 (517,783)

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Going Concern; Charity; Audit Quality; Auditor Reporting

15.

The Effect of the Pricewaterhousecoopers Merger on Auditor Concentration in Australia: A Note

Number of pages: 15 Posted: 16 Dec 2002
Sumithira Thavapalan, Robyn Moroney and Roger Simnett
UNSW Australia Business School, School of Accounting, Monash University - Department of Accounting and UNSW Australia Business School, School of Accounting
Downloads 36 (542,299)
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auditor-client alignment, audit firm mergers, auditor concentration

16.

The Information Content of Management's Prospective Comments in Financially Distressed Companies: A Note

Number of pages: 16 Posted: 23 Dec 2002
El'fred Boo and Roger Simnett
Nanyang Business School, Nanyang Technological University and UNSW Australia Business School, School of Accounting
Downloads 34 (552,946)
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annual reports, disclosure, inadequate disclosure, information, management's prospective comments

17.

Economic Impact of the Move to Strategic Reporting in the U.K.

Number of pages: 51 Posted: 15 Jun 2021
Ruizhe Wang, Chua Wai Fong, Roger Simnett and Shan Zhou
The University of Sydney, University of Sydney, UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 30 (575,070)

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strategic reporting; integrated reporting; capital market; cost of capital; liquidity; analysts’ forecasts

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, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 24 (613,051)

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

19.

Impact of Stakeholder Characteristics on Voluntary Dissemination of Interim Information and Communication of its Level of Assurance

Accounting & Finance, Vol. 47, No. 4, pp. 667-691, December 2007
Number of pages: 25 Posted: 11 Dec 2007
Lei Chen, Elizabeth Carson and Roger Simnett
University of New South Wales (UNSW), University of New South Wales and UNSW Australia Business School, School of Accounting
Downloads 23 (619,811)
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20.

The Different Types of Assurance Services and Levels of Assurance Provided

International Journal of Auditing, Vol. 9, No. 2, pp. 91-102, July 2005
Number of pages: 12 Posted: 23 Oct 2005
UNSW Australia Business School, School of Accounting, University of Maastricht - Faculty of Economics & Business Administration, University of Southern CaliforniaUniversity of California, Riverside, UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and Maastricht University
Downloads 20 (640,803)
Citation 2
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21.

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

Abacus, Vol. 56, Issue 3, pp. 320-347, 2020
Number of pages: 28 Posted: 06 Oct 2020
Yitang (Jenny) Yang and Roger Simnett
affiliation not provided to SSRN and UNSW Australia Business School, School of Accounting
Downloads 1 (791,863)
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Audit of charities, Differential reporting, Financial reporting framework, Reduced disclosure, SAC 1, Voluntary disclosure

22.

Research Horizons for Public and Private Not‐For‐Profit Sector Reporting: Moving the Bar in the Right Direction

Accounting & Finance, Vol. 59, Issue 1, pp. 59-85, 2019
Number of pages: 27 Posted: 12 Mar 2019
David Gilchrist and Roger Simnett
The University of Western Australia - UWA Business School and UNSW Australia Business School, School of Accounting
Downloads 1 (791,863)
Citation 1
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Not‐for‐profit, Public sector, Accounting standards, Charities, Users’ needs

23.

Does Integrated Reporting Matter to the Capital Market?

Abacus, Vol. 53, Issue 1, pp. 94-132, 2017
Number of pages: 39 Posted: 09 Mar 2017
Shan Zhou, Roger Simnett and Wendy Green
University of Sydney Business School, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 1 (791,863)
Citation 4
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 framework, Analyst forecast dispersion, Analyst forecast error, Cost of equity capital, Integrated Reporting

24.

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, UNSW Australia Business School, School of Accounting and UNSW Sydney School of Accounting

Abstract:

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

25.

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
UNSW Australia Business School, School of Accounting

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

26.

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, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting

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

27.

Audit Partner Tenure and Audit Quality

Accounting Review, Forthcoming
Posted: 13 Dec 2005
Roger Simnett and Peter Carey
UNSW Australia Business School, School of Accounting and Deakin University

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Audit Partner Tenure, Audit Quality, Qualifications, Earnings Management

28.

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

Posted: 29 May 2003
Bentley University - Department of Accountancy, UNSW Australia Business School, School of Accounting, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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29.

Voluntary Demand for Internal and External Auditing by Family Businesses

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

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