Roger Simnett

Deakin University

75 Pigdons Road

Victoria, Victoria 3216

Australia

UNSW Australia Business School, School of Accounting

Professor

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 8,655

SSRN RANKINGS

Top 8,655

in Total Papers Downloads

9,823

SSRN CITATIONS
Rank 6,535

SSRN RANKINGS

Top 6,535

in Total Papers Citations

129

CROSSREF CITATIONS

137

Scholarly Papers (26)

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 1,724 (19,031)
Citation 23

Abstract:

Loading...

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, Deakin University and UNSW Australia Business School, School of Accounting
Downloads 1,078 (38,182)
Citation 8

Abstract:

Loading...

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

3.

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 1,062 (39,014)
Citation 16

Abstract:

Loading...

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

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
RMIT University, Deakin University, University of Amsterdam and Maastricht University
Downloads 973 (43,469)
Citation 5

Abstract:

Loading...

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
RMIT University, Deakin University, University of Amsterdam and Maastricht University

Abstract:

Loading...

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

5.

Establishment of National Public Audit Oversight Boards and Audit Quality

Number of pages: 69 Posted: 10 Oct 2017 Last Revised: 09 Jan 2023
RMIT University, Arizona State University, Deakin University, University of Amsterdam and Maastricht University
Downloads 920 (47,686)
Citation 11

Abstract:

Loading...

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

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 878 (50,951)
Citation 15

Abstract:

Loading...

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 552 (93,036)
Citation 2

Abstract:

Loading...

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 551 (93,245)
Citation 2

Abstract:

Loading...

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 503 (104,345)
Citation 2

Abstract:

Loading...

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

10.

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
RMIT University, Deakin University, Boston College and Northeastern University - Accounting Group
Downloads 315 (177,412)
Citation 5

Abstract:

Loading...

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

11.

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 290 (193,620)
Citation 1

Abstract:

Loading...

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

12.

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 245 (229,254)

Abstract:

Loading...

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

13.

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 242 (232,028)

Abstract:

Loading...

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

14.

Economic impact of a corporate reporting framework connecting sustainability-related financial disclosures with traditional financial disclosures: Evidence from the U.K.’s adoption of Strategic Reporting

Number of pages: 54 Posted: 15 Jun 2021 Last Revised: 10 Jul 2023
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 152 (352,778)
Citation 2

Abstract:

Loading...

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

15.

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 105 (467,822)

Abstract:

Loading...

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

16.

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, Deakin University and RMIT University
Downloads 94 (503,992)

Abstract:

Loading...

Going Concern; Charity; Audit Quality; Auditor Reporting

17.

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 69 (604,745)

Abstract:

Loading...

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

18.

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 55 (676,854)
Citation 1

Abstract:

Loading...

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

19.

Australian Listed Companies’ Preparedness for Mandatory Reporting and Assurance of Climate-related Disclosures

Number of pages: 64 Posted: 15 Apr 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 15 (993,197)

Abstract:

Loading...

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

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

Audit Partner Tenure, Audit Quality, Qualifications, Earnings Management

25.

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

Posted: 29 May 2003
Bentley University - Department of Accountancy, Deakin University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

Abstract:

Loading...

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

Abstract:

Loading...