Robyn Moroney

Monash University - Department of Accounting

PO Box 197

Caulfield East, Victoria 3145

Australia

SCHOLARLY PAPERS

20

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1,838

SSRN CITATIONS
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Top 8,895

in Total Papers Citations

13

CROSSREF CITATIONS

101

Scholarly Papers (20)

1.

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports

Contemporary Accounting Research, Vol. 33, No. 2, 2016
Number of pages: 25 Posted: 15 Jan 2013 Last Revised: 21 Jul 2018
Robyn Moroney and Ken Trotman
Monash University - Department of Accounting and UNSW Australia Business School, School of Accounting
Downloads 724 (35,296)
Citation 5

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materiality, auditor judgments, sustainability assurance, water accounting

Public Oversight of Audit Firms: The Slippery-Slope of Enforcing Regulation

Abacus, Forthcoming
Number of pages: 41 Posted: 23 Oct 2015 Last Revised: 17 Feb 2018
Carlin Dowling, W. Robert Knechel and Robyn Moroney
University of Melbourne, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting
Downloads 604 (44,398)
Citation 10

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Audit Firm Inspections; Enforcement Style; Audit Regulation; Slippery-slope Framework

Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation

Abacus, Vol. 54, Issue 3, pp. 353-380, 2018
Number of pages: 28 Posted: 17 Sep 2018
Carlin Dowling, W. Robert Knechel and Robyn Moroney
University of Melbourne, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting
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Audit firm inspections, Enforcement style, Audit regulation, Slippery‐slope framework

3.

Industry versus Task-Based Experience and Auditor Performance

Auditing: A Journal of Practice & Theory, Vol. 30, No. 2, 2011
Number of pages: 19 Posted: 24 Sep 2008 Last Revised: 03 Jul 2019
Robyn Moroney and Peter J. Carey
Monash University - Department of Accounting and affiliation not provided to SSRN
Downloads 271 (115,936)
Citation 3

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audit quality, industry-based experience, task-based experience

Impact of Segment Level Natural Resource Operational Risk Reporting on Earnings Predictions

Abacus, 2017, vol. 53, No. 4, 431-449
Number of pages: 19 Posted: 14 Sep 2015 Last Revised: 21 Jul 2018
Trinity College, University of Melbourne, University of Auckland and Monash University - Department of Accounting
Downloads 74 (332,260)

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operational risk, segment reporting, earnings predictions, sustainability reports, water accounting

Impact of Segment‐Level Natural Resource Operational Risk Reporting on Earnings Predictions

Abacus, Vol. 53, Issue 4, pp. 431-449, 2017
Number of pages: 19 Posted: 17 Dec 2017
Shuwen (Wendy) Cai and Robyn Moroney
Trinity College, University of Melbourne and Monash University - Department of Accounting
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Earnings predictions, Non‐financial reports, Operational risk, Segment reporting, Water accounting, Water risk

5.

The Effect of Inspections, Rotations and Client Preferences on Staffing Decisions

Accounting and Finance, Forthcoming
Number of pages: 47 Posted: 16 Oct 2017
Robyn Moroney, W. Robert Knechel and Carlin Dowling
Monash University - Department of Accounting, University of Florida - Fisher School of Accounting and University of Melbourne
Downloads 54 (386,378)

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Audit Inspections; Partner Rotation; Staff Allocation; Audit Quality

6.

Does the Length of the Cooling-Off Period Impact Audit Quality?

Number of pages: 50 Posted: 02 Jan 2019
Monash University, Monash University, Monash University - Department of Accounting and Monash University
Downloads 42 (428,985)

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7.

The Effect of the Pricewaterhousecoopers Merger on Auditor Concentration in Australia: A Note

Accounting and Finance, Vol. 42, pp. 153-167, 2002
Number of pages: 15 Posted: 16 Dec 2002
Sumithira Thavapalan, Robyn Moroney and Roger Simnett
UNSW Australia Business School, School of Accounting, Monash University - Department of Accounting and UNSW Australia Business School, School of Accounting
Downloads 36 (453,772)
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auditor-client alignment, audit firm mergers, auditor concentration

8.

Audit Committee Composition and the Use of an Industry Specialist Audit Firm

Accounting and Finance, Vol. 45, No. 2, pp. 217-239, July 2005
Number of pages: 23 Posted: 08 Jun 2005
Yi Meng Chen, Robyn Moroney and Keith A. Houghton
Independent, Monash University - Department of Accounting and Australian National University (ANU) - Faculty of Economics & Commerce
Downloads 29 (486,343)
Citation 1
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9.

Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud

Accounting & Finance, Vol. 48, No. 4, pp. 543-559, December 2008
Number of pages: 17 Posted: 03 Nov 2008
Paul Coram, Colin Ferguson and Robyn Moroney
University of Adelaide - Business School, University of Melbourne - Faculty of Business and Economics (Deceased) and Monash University - Department of Accounting
Downloads 3 (648,319)
Citation 1
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10.

Auditors’ Going‐Concern‐Modified Opinions after 2001: Measuring Reporting Accuracy

Accounting & Finance, Vol. 52, Issue 4, pp. 1041-1059, 2012
Number of pages: 19 Posted: 14 Dec 2012
Peter Carey, Stuart Kortum and Robyn Moroney
Deakin University, affiliation not provided to SSRN and Monash University - Department of Accounting
Downloads 1 (669,877)
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Going concern, Audit reports, Bankruptcy

11.

Professional Skepticism: The Combined Effect of Partner Style and Team Identity Salience

International Journal of Auditing, Forthcoming
Posted: 04 Jul 2019
Edward Stevens, Robyn Moroney and John Webster
affiliation not provided to SSRN, Monash University - Department of Accounting and Monash University - Department of Accounting

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professional skepticism; partner style; team identity salience; regulatory focus theory; social identity theory

12.

Audit Committees Response to Key Audit Matters and Note Disclosures

Posted: 27 Jun 2019
Gladys Lee, Robyn Moroney and Soon-Yeow Phang
University of Melbourne, Monash University - Department of Accounting and Monash University

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Audit committees; audit report; key audit matters; regulatory surveillance

13.

Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization

Journal of International Accounting Research, Forthcoming
Posted: 14 Nov 2018
Independent, Monash University and Monash University - Department of Accounting

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auditor rotation; investor perception; audit fees; industry expertise

14.

Say-on-Pay Judgments: The Two-Strikes Rule and the Pay-Performance Link

Accounting and Finance, Forthcoming
Posted: 31 Jul 2018
Yimeng Liang, Robyn Moroney and Michaela Rankin
Monash University, Monash University - Department of Accounting and Monash University

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say-on-pay; pay-performance link; executive remuneration; two-strikes rule

15.

How Do Audit Team Industry and Client-Specific Experience Impact Audit Effort and Fees

Posted: 14 Aug 2017
Deakin University - Faculty of Business and Law, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting

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industry experience; client-specific experience; audit effort; audit fees

16.

Editorial: Regulating Audit Quality – Ramifications and Research Opportunities

International Journal of Auditing, Vol. 20, Issue 2, pp. 105-107, 2016
Number of pages: 3 Posted: 03 Jun 2016
Robyn Moroney
Monash University - Department of Accounting
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Partner rotation, audit inspections, audit quality

17.

Principles‐Based Versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5

International Journal of Auditing, Vol. 19, Issue 3, pp. 282-294, 2015
Number of pages: 13 Posted: 13 Oct 2015
Fang Yun Sin, Robyn Moroney and Maria Strydom
PricewaterhouseCoopers, Monash University - Department of Accounting and Monash University
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Rules‐based standard, principles‐based standard, Auditing Standard No. 2, Auditing Standard No. 5

18.

The Association between Audit Committee Effectiveness and Audit Risk

Accounting & Finance, Vol. 54, Issue 2, pp. 393-418, 2014
Number of pages: 26 Posted: 05 Jun 2014
Christine Contessotto and Robyn Moroney
Deakin University - Faculty of Business and Law and Monash University - Department of Accounting
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Audit committees, Audit risk, Corporate governance

19.

Evidence of Assurance Enhancing the Quality of Voluntary Environmental Disclosures: An Empirical Analysis

Accounting & Finance, Vol. 52, Issue 3, pp. 903-939, 2012
Number of pages: 37 Posted: 09 Sep 2012
Robyn Moroney, Carolyn A. Windsor and Yong Ting Aw
Monash University - Department of Accounting, affiliation not provided to SSRN and affiliation not provided to SSRN
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Citation 2
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Quality of environmental disclosures, Independent assurance

20.

Audit Support System Design and the Declarative Knowledge of Long-Term Users

Journal of Emerging Technologies in Accounting, Vol. 5, pp. 1-10, 2008
Posted: 19 Dec 2008
Carlin Dowling, Stewart A. Leech and Robyn Moroney
University of Melbourne, University of Melbourne - Department of Accounting and Business Information Systems and Monash University - Department of Accounting

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audit support systems, decision support, long-term users, declarative knowledge, business risk