Neil L. Fargher

Australian National University (ANU)

Canberra, Australian Capital Territory 2601

Australia

SCHOLARLY PAPERS

24

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CITATIONS
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82

Scholarly Papers (24)

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 1,409 (12,627)
Citation 39

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going concern, going-concern, auditor reporting

2.

Does Short-Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?

Management Science, Forthcoming
Number of pages: 40 Posted: 05 Oct 2005 Last Revised: 15 Mar 2014
Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Downloads 1,133 (17,689)
Citation 12

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Short-selling, price declines, fundamental analysis, market regulation

3.

Market Sentiment, Media Hype and the Underpricing of Initial Public Offerings: The Case of Australian Technology Ipos

UNSW School of Accounting Working Paper
Number of pages: 43 Posted: 29 Aug 2001
Beauty Ho, Maya Taher, Robert Lee and Neil L. Fargher
UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and Australian National University (ANU)
Downloads 770 (30,942)
Citation 11

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Initial public offerings; Market sentiment; Going concern opinion

4.

A Comparison of Residual Income and Comparable Firm Valuation of Initial Public Offerings

Number of pages: 28 Posted: 16 Jul 2003 Last Revised: 29 Aug 2013
Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Downloads 568 (46,535)
Citation 1

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residual income, comparable firm valuation, initial public offerings

5.

Did the Adoption of IFRS Encourage Cross-Border Investment?

Number of pages: 26 Posted: 04 Oct 2010 Last Revised: 06 Oct 2010
Gladys Lee and Neil L. Fargher
University of Melbourne and Australian National University (ANU)
Downloads 512 (53,061)
Citation 6

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IFRS, home bias, foreign investment

6.

Voluntary Attestation in the Asset Management Industry: Its Influence on Users' Perceptions and Investment Decisions

Number of pages: 50 Posted: 16 Sep 1998
Neil L. Fargher and Audrey A. Gramling
Australian National University (ANU) and Oklahoma State University - Stillwater - School of Accounting
Downloads 368 (79,206)

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7.

Initial Public Offering First-Day Returns: An Information Arrival Perspective

Number of pages: 39 Posted: 10 May 2002 Last Revised: 29 Aug 2013
Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Downloads 258 (116,875)
Citation 1

Abstract:

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Information, Underpricing, Intra-day, Initial Day

8.

Big4 Compliance with Changes to Audit Reporting Standard ASA2007-1: A Note

Number of pages: 38 Posted: 15 Feb 2010
Chris Ikin, Stephen A. Zeff and Neil L. Fargher
affiliation not provided to SSRN, Rice University - Jesse H. Jones Graduate School of Business and Australian National University (ANU)
Downloads 188 (158,769)
Citation 1

Abstract:

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Auditing standards, auditor quality, audit reports

9.

The Effects of the FASB's Relaxation of Fair Value Rules on the Quality of U.S. Bank Earnings

Number of pages: 36 Posted: 15 Nov 2012
Neil L. Fargher and John Ziyang Zhang
Australian National University (ANU) and University of Liverpool
Downloads 133 (212,884)

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10.

Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 19 Jan 2018
Neil L. Fargher, Wenxuan Hou and John Ziyang Zhang
Australian National University (ANU), University of Edinburgh - Business School and University of Liverpool
Downloads 58 (358,307)

Abstract:

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Auditor; Banks; Real Activities Management; Repo; Repurchase Agreements

11.

The Impact of Ball and Brown (1968) on Generations of Research

Number of pages: 34 Posted: 05 Jan 2019 Last Revised: 01 Mar 2019
Neil L. Fargher and Marvin Wee
Australian National University (ANU) and Australian National University (ANU)
Downloads 56 (364,426)

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Citation analysis, research impact, Ball and Brown (1968)

12.

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 Case Western Reserve University - Department of Accountancy
Downloads 23 (498,233)
Citation 13
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Audit fees, audit market

13.

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 (515,335)
Citation 22
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14.

Does Accounting Choice Influence Us Investment in Non-Us Companies? Evidence from Us Institutional Investment in Australian Companies

Accounting & Finance, Vol. 48, Issue 1, pp. 99-121, March 2008
Number of pages: 23 Posted: 29 Feb 2008
Shrutika Chugh and Neil L. Fargher
University of New South Wales (UNSW) and Australian National University (ANU)
Downloads 4 (613,338)
Citation 1
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15.

Audit Quality for US‐Listed Chinese Companies

International Journal of Auditing, Vol. 21, Issue 2, pp. 150-163, 2017
Number of pages: 14 Posted: 12 Jun 2017
Chien Minh Dang, Neil L. Fargher and Gladys Lee
Australian National University (ANU), Australian National University (ANU) and University of Melbourne
Downloads 2 (631,171)
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Audit quality, geographic proximity, Chinese firms

16.

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 (643,830)
Citation 17
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Auditor behaviour, Going concern opinion, Audit effort, Audit fees, Audit reporting lag

17.

Accounting for Financial Instruments with Characteristics of Debt and Equity: Finding a Way Forward

Accounting & Finance, Vol. 59, Issue 1, pp. 7-58, 2019
Number of pages: 52 Posted: 12 Mar 2019
Neil L. Fargher, Baljit K. Sidhu, Ann Tarca and Warrick Van Zyl
Australian National University (ANU), UNSW Australia Business School, School of Accounting, University of Western Australia and The University of Western Australia
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Compound instruments, Equity, Hybrid, IAS 32, Liabilities

18.

The Effects of Tone at the Top and Coordination with External Auditors on Internal Auditors’ Fraud Risk Assessments

Accounting & Finance, Vol. 57, Issue 4, pp. 1177-1202, 2017
Number of pages: 26 Posted: 17 Dec 2017
Isabel Z Wang and Neil L. Fargher
The University of Western Australia and Australian National University (ANU)
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Tone at the top, Coordination between internal and external auditors, Fraud risk assessment

19.

How Do Auditors Perceive CEO'S Risk‐Taking Incentives?

Accounting & Finance, Vol. 54, Issue 4, pp. 1157-1181, 2014
Number of pages: 25 Posted: 18 Dec 2014
Neil L. Fargher and Liwei Jiang
Australian National University (ANU) and Macquarie University
Downloads 0 (661,936)
Citation 2
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Audit risk, Compensation incentives

20.

Timely Industry Information as an Assurance Service--Evidence on the Information Content of the Book-to-Bill Ratio

Auditing: A Journal of Practice & Theory, Vol 17, Supplement, 1998
Posted: 28 May 1999
Neil L. Fargher, Larry R. Gorman and Michael S. Wilkins
Australian National University (ANU), California Polytechnic State University and University of Kansas

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21.

The Effects of Promotion Incentives on Delegated Investment Decisions: A Note

Journal of Management Accounting Research, 1998
Posted: 24 Aug 1998
Neil L. Fargher, Frederick W. Rankin and Todd L. Sayre
Australian National University (ANU), Colorado State University, Fort Collins - College of Business and University of San Francisco - School of Business and Management

Abstract:

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22.

Changes in the Stock Price Reaction of Small Firms to Common Information

Journal of Financial Research
Posted: 05 Mar 1998
Robert A. Weigand and Neil L. Fargher
Washburn University School of Business and Australian National University (ANU)

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23.

Evidence that Prices Do Not Fully Reflect the Implications of Current Earnings for Future Earnings: An Experimental Markets Approach

Contemporary Accounting Research, Autumn 1997, Vol 14, No. 3
Posted: 30 Jan 1998
Michael Calegari and Neil L. Fargher
Santa Clara University - Accounting and Australian National University (ANU)

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24.

Evidence that Prices Do Not Fully Reflect the Implications of Current Earnings for Future Earnings: An Experimental Approach

Posted: 02 Sep 1996
Michael Calegari and Neil L. Fargher
Santa Clara University - Accounting and Australian National University (ANU)

Abstract:

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