Elizabeth Carson

University of New South Wales

Lecturer

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

11

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3,789

SSRN CITATIONS
Rank 14,628

SSRN RANKINGS

Top 14,628

in Total Papers Citations

32

CROSSREF CITATIONS

46

Scholarly Papers (11)

1.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
University of New South Wales, Australian National University (ANU), University of Richmond, University of Southern California, Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 1,758 (14,608)
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
University of New South Wales, Deakin University, University of Amsterdam and Maastricht University
Downloads 934 (36,583)
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
University of New South Wales, 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: 61 Posted: 10 Oct 2017 Last Revised: 01 Jul 2021
University of New South Wales, Arizona State University, Deakin University, University of Amsterdam and Maastricht University
Downloads 670 (58,087)
Citation 11

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public audit oversight; audit quality; 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
University of New South Wales, Deakin University, Boston College and Northeastern University - Accounting Group
Downloads 300 (149,027)
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 University of New South Wales
Downloads 64 (489,949)

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Going Concern; Charity; Audit Quality; Auditor Reporting

6.

Factors Associated with the Development of Board Sub-Committees

Corporate Governance An International Review, Vol. 10, pp. 4-18, 2002
Number of pages: 15 Posted: 18 Mar 2003
Elizabeth Carson
University of New South Wales
Downloads 33 (640,366)

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Audit Committees, Remuneration Committees, Nomination Committees, Intercorporate Relationships

7.

Audit Fees and Market Segmentation - Further Evidence on How Client Size Matters within the Context of Audit Fee Models

International Journal of Auditing, Vol. 8, No. 1, pp. 79-91, March 2004
Number of pages: 13 Posted: 28 Jun 2004
University of New South Wales, Australian National University (ANU), University of Notre Dame - Department of Accountancy and University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy
Downloads 26 (696,395)

Abstract:

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Audit fees, audit market

8.

The Impact of the Sarbanes-Oxley Act on the Audit Fees of Australian Listed Firms

International Journal of Auditing, Vol. 13, Issue 2, pp. 127-140, July 2009
Number of pages: 14 Posted: 16 Jun 2009
Fazlina Mohd Salman and Elizabeth Carson
University of New South Wales (UNSW) and University of New South Wales
Downloads 4 (897,722)
Citation 3

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9.

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
University of New South Wales, Australian National University (ANU) and Queensland University of Technology - School of Accountancy

Abstract:

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Auditor inspections; Auditor reporting; Going concern

10.

Globalization of Auditing

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

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audit, audit firms, globalization, networks

11.

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
University of New South Wales and University of Melbourne

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