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

15

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3,432

SSRN CITATIONS
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Top 9,634

in Total Papers Citations

42

CROSSREF CITATIONS

91

Scholarly Papers (15)

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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 1,642 (13,518)
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

Number of pages: 55 Posted: 21 Nov 2014 Last Revised: 18 Jan 2021
Elizabeth Carson, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen
University of New South Wales, UNSW Australia Business School, School of Accounting, UNSW Business School and Maastricht University
Downloads 835 (36,727)
Citation 5

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group audits; component auditors; global audit firm networks; 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, UNSW Australia Business School, School of Accounting, UNSW Business School and Maastricht University
Downloads 522 (68,050)
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, UNSW Australia Business School, School of Accounting, Boston College and Northeastern University - Accounting Group
Downloads 288 (134,017)
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, UNSW Australia Business School, School of Accounting and University of New South Wales
Downloads 42 (514,822)

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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 32 (565,581)
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Audit Committees, Remuneration Committees, Nomination Committees, Intercorporate Relationships

7.

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 (621,799)
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8.

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 23 (621,799)
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Audit fees, audit market

9.

Note on Audit Fee Premiums to Client Size and Industry Specialization

Accounting and Finance, Vol. 47, No. 3, pp. 423-446, September 2007
Number of pages: 24 Posted: 18 Sep 2007
Elizabeth Carson and Neil L. Fargher
University of New South Wales and Australian National University (ANU)
Downloads 20 (642,886)
Citation 2
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10.

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 3 (773,045)
Citation 3
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11.

Explaining Auditors’ Propensity to Issue Going‐Concern Opinions in Australia after the Global Financial Crisis

Accounting & Finance, Vol. 59, Issue 4, pp. 2415-2453, 2019
Number of pages: 39 Posted: 19 Mar 2020
Elizabeth Carson, Neil Fargher and Yuyu Zhang
University of New South Wales, Australian National University (ANU) and Queensland University of Technology - School of Accountancy
Downloads 1 (793,692)
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Auditor inspections, Auditor reporting, Going concern

12.

Responses by Australian Auditors to the Global Financial Crisis

Accounting & Finance, Vol. 53, Issue 1, pp. 301-338, 2013
Number of pages: 38 Posted: 16 Mar 2013
Yang Xu, Elizabeth Carson, Neil L. Fargher and Liwei Jiang
University of New South Wales (UNSW) - School of Accounting, University of New South Wales, Australian National University (ANU) and Australian National University (ANU)
Downloads 1 (793,692)
Citation 8
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Auditor behaviour, Going concern opinion, Audit effort, Audit fees, Audit reporting lag

13.

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

14.

Discussion of ‘Strategic Pricing by Big 4 Audit Firms in Private Client Segments’

Accounting & Finance, Vol. 53, Issue 4, pp. 995-999, 2013
Number of pages: 5 Posted: 28 Nov 2013
Elizabeth Carson
University of New South Wales
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Audit pricing, Big 4 audit firms, Private clients

15.

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