Elizabeth Carson

RMIT University

124 La Trobe Street

Melbourne, 3000

Australia

University of New South Wales

Lecturer

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 22,203

SSRN RANKINGS

Top 22,203

in Total Papers Downloads

4,192

SSRN CITATIONS
Rank 19,919

SSRN RANKINGS

Top 19,919

in Total Papers Citations

49

CROSSREF CITATIONS

14

Scholarly Papers (8)

1.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
RMIT University, Australian National University (ANU), University of Richmond, University of Southern California, Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 1,913 (15,777)
Citation 28

Abstract:

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going concern, going-concern, auditor reporting

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 (42,394)
Citation 5

Abstract:

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

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

3.

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 904 (47,645)
Citation 11

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

4.

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 313 (174,339)
Citation 5

Abstract:

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

5.

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 89 (509,794)

Abstract:

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Going Concern; Charity; Audit Quality; Auditor Reporting

6.

Explaining Auditors’ Propensity to Issue Going-Concern Opinions in Australia After the Global Financial Crisis

Carson, E., Fargher, N., & Zhang, Y. (2019). Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis. Accounting & Finance, 59(4), 2415-2453., UNSW Business School Research Paper Forthcoming
Posted: 08 Aug 2022
Elizabeth Carson, Neil L. Fargher and Yuyu Zhang
RMIT University, Australian National University (ANU) and Queensland University of Technology - School of Accountancy

Abstract:

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Auditor inspections; Auditor reporting; Going concern

7.

Globalization of Auditing

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2013
Posted: 17 Apr 2014
Elizabeth Carson
RMIT University

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audit, audit firms, globalization, networks

8.

The Competitive Advantage of Audit Support Systems: The Relationship between Extent of Structure and Audit Pricing

Journal of Information Systems, Vol. 26, No. 1, 2012
Posted: 27 Sep 2012
Elizabeth Carson and Carlin Dowling
RMIT University and University of Melbourne

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Audit Support Systems, Audit Fees, Audit Structure, Competitive Advantage