Elizabeth Carson

University of New South Wales

Lecturer

Sydney, NSW 2052

Australia

  • University of New South Wales

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    • Tel: +612 9385 5822
    • Fax: +612 9385 5925
SCHOLARLY PAPERS

11

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32

CROSSREF CITATIONS

46

Scholarly Papers (11)

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1.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, Kannan Raghunandan and Marleen Willekens
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

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going concern, going-concern, auditor reporting

2.

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

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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
University of New South Wales, Deakin University, University of Amsterdam and Maastricht University
Downloads 934 (36,583)
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
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
Elizabeth Carson, Phillip T. Lamoreaux, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen
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

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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
Elizabeth Carson, Neil L. Fargher, Dan T. Simon and Mark H. Taylor
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