Robyn Moroney

RMIT University

Melbourne

Australia

Monash University - Department of Accounting

PO Box 197

Caulfield East, Victoria 3145

Australia

SCHOLARLY PAPERS

18

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SSRN CITATIONS
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16

CROSSREF CITATIONS

27

Scholarly Papers (18)

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
RMIT University and UNSW Australia Business School, School of Accounting
Downloads 761 (46,259)
Citation 9

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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
University of Melbourne, University of Auckland Business School and RMIT University
Downloads 653 (55,915)
Citation 16

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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
University of Melbourne, University of Auckland Business School and RMIT University
Downloads 0
Citation 2

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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
RMIT University and affiliation not provided to SSRN
Downloads 301 (140,511)
Citation 6

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

4.

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

Number of pages: 50 Posted: 02 Jan 2019
Monash University, Monash University, RMIT University and Monash University
Downloads 137 (293,388)

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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 RMIT University
Downloads 79 (418,351)

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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 RMIT University
Downloads 0
Citation 1

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Earnings predictions, Non‐financial reports, Operational risk, Segment reporting, Water accounting, Water risk

6.

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

Accounting and Finance, Forthcoming
Number of pages: 47 Posted: 16 Oct 2017
RMIT University, University of Auckland Business School and University of Melbourne
Downloads 63 (467,027)

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Audit Inspections; Partner Rotation; Staff Allocation; Audit Quality

7.

The Association between Audit Manager and Auditor-in-Charge Experience, Effort, and Risk Responsiveness

Auditing: A Journal of Practice & Theory, 38(3), 121-147. https://doi.org/10.2308/ajpt-52308, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Deakin University - Faculty of Business and Law, University of Auckland Business School and RMIT University

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8.

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

International Journal of Auditing, 25(1), 249-268. https://doi.org/10.1111/ijau.12219, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Deakin University - Faculty of Business and Law, University of Auckland Business School and RMIT University

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audit effort, audit fees, audit teams, client-specific experience, industry experience

9.

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

International Journal of Auditing, Vol. 23, Issue 2, pp. 279-291, 2019
Number of pages: 13 Posted: 22 May 2020
Edward Stevens, Robyn Moroney and John Webster
Price Waterhouse Coopers (PwC), RMIT University and Monash University - Department of Accounting
Downloads 0 (891,231)
Citation 1

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

10.

When Do Investors Value Key Audit Matters?

European Accounting Review, Forthcoming
Posted: 13 Apr 2020
RMIT University, Monash University and Monash University - Department of AccountingMonash University - Department of Accounting

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Key Audit Matters, Audit Firm Size, Perceived Value, Perceived Credibility

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, RMIT University 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, RMIT University 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 RMIT University

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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, RMIT University 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 Auckland Business School and RMIT University

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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
RMIT University
Downloads 0 (891,231)

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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, RMIT University and Monash University
Downloads 0 (891,231)

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Rules‐based standard, principles‐based standard, Auditing Standard No. 2, Auditing Standard No. 5

18.

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 RMIT University

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