Gary S. Monroe

University of New South Wales (UNSW) - Australian School of Business

Professor

UNSW Business School

High St

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 18,179

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4,553

SSRN CITATIONS
Rank 21,310

SSRN RANKINGS

Top 21,310

in Total Papers Citations

15

CROSSREF CITATIONS

36

Scholarly Papers (26)

The Effect of Moods on Auditors' Inventory Valuation Decisions

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 43 Posted: 31 Jan 2008 Last Revised: 01 Feb 2010
Janne Chung, Jeffrey R. Cohen and Gary S. Monroe
York University - Schulich School of Business, Boston College - Department of Accounting and University of New South Wales (UNSW) - Australian School of Business
Downloads 405 (116,410)
Citation 3

Abstract:

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Moods, Inventory valuation judgments, Auditors' conservatism, Consensus

The Effect of Moods on Auditors' Inventory Valuation Decisions

Number of pages: 43 Posted: 27 Mar 2007 Last Revised: 09 Oct 2009
Janne Chung, Jeffrey R. Cohen and Gary S. Monroe
York University - Schulich School of Business, Boston College - Department of Accounting and University of New South Wales (UNSW) - Australian School of Business
Downloads 353 (136,233)
Citation 2

Abstract:

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Moods, Inventory valuation judgments, Auditors' conservatism, Consensus

2.

The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors

Behavioral Research in Accounting, Vol. 25, No. 1, 2013
Number of pages: 42 Posted: 28 Feb 2013
Boston College - Department of Accounting, Australian National University (ANU) - College of Business and Economics, School of Accounting & Business Information Systems, Northeastern University, University of New South Wales (UNSW) - Australian School of Business and Northeastern University - Accounting Group
Downloads 557 (80,127)
Citation 3

Abstract:

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3.

Diversity of Signing Auditors and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 55 Posted: 05 Sep 2018 Last Revised: 30 Jan 2021
Chang He, Chao Kevin Li, Gary S. Monroe and Yi Si
Xi'an Jiaotong University (XJTU), University of New South Wales (UNSW), University of New South Wales (UNSW) - Australian School of Business and The School of Management, Xi'an Jiaotong University
Downloads 492 (93,427)
Citation 2

Abstract:

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Signing auditors; Cognitive Diversity; Demographic Diversity; Audit quality

4.

The Effect of Contracting-Out Audits on Resource Allocation and Efficiency in Public Sector Audits

Number of pages: 46 Posted: 16 Jul 2001
UNSW Australia Business School, School of Accounting, Edith Cowan University, Australian National University (ANU) - Faculty of Economics & Commerce and University of New South Wales (UNSW) - Australian School of Business
Downloads 483 (95,533)

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Cost efficiency; Public sector audits; In-house; Contract-out

5.

Loan Loss Reserves and Bank Stock Returns: Evidence from Asian Banks

21st Australasian Finance and Banking Conference 2008 Paper
Number of pages: 20 Posted: 15 Aug 2008 Last Revised: 11 Oct 2010
Bank Indonesia, University of New South Wales (UNSW) - Australian School of Business, Murdoch University and Colorado State University, Fort Collins - Department of Finance & Real Estate
Downloads 380 (126,405)
Citation 2

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bank stock returns, loan loss reserves, credit risk, Asian banks

6.

Investor Sentiment and Momentum and Contrarian Trading Strategies: Mutual Fund Evidence

24th Australasian Finance and Banking Conference 2011 Paper
Number of pages: 52 Posted: 17 Aug 2011
Murdoch University, Murdoch University, University of New South Wales (UNSW) - Australian School of Business and Colorado State University, Fort Collins - Department of Finance & Real Estate
Downloads 371 (129,809)

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Investor sentiment, Momentum, Contrarian, Mutual fund

7.

Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits

AAA 2018 Management Accounting Section Midyear Meeting
Number of pages: 66 Posted: 18 Aug 2017 Last Revised: 01 Jun 2018
Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Australia Business School, School of Accounting, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School
Downloads 327 (148,890)
Citation 3

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Cost Asymmetry, Cost Structure, Managerial Empire Building, Shareholder Litigation, Universal Demand Laws

8.

Off-Balance Sheet Derivatives and Banking Risk: Indonesian Evidence

28th Australasian Finance and Banking Conference
Number of pages: 33 Posted: 20 Aug 2015 Last Revised: 17 Feb 2017
Universitas Indonesia, Bank Indonesia, Murdoch University and University of New South Wales (UNSW) - Australian School of Business
Downloads 292 (167,766)

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bank risk, off balance sheet, derivative transactions

9.

Comparative Value-Relevance of GAAP, IBES, S&P Core, Cash Earnings and Cash Flows

Number of pages: 55 Posted: 05 Jan 2013
Murdoch University, University of New South Wales (UNSW) - Australian School of Business, Colorado State University, Fort Collins - College of Business and Australian National University (ANU)
Downloads 208 (234,027)

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value relevance, GAAP, Non-GAAP Earnings, GFC

10.

Selectivity, Style, Sentiment and Skill in Mutual Fund Trades

23rd Australasian Finance and Banking Conference 2010 Paper
Number of pages: 27 Posted: 24 Aug 2010
Murdoch University, Murdoch University, Murdoch University and University of New South Wales (UNSW) - Australian School of Business
Downloads 133 (342,008)

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Mutual fund, selectivity, investment style, investor sentiment, persistence

11.

Earnings Disaggregation and Market Efficiency

Number of pages: 52 Posted: 02 Dec 2020
Miaodi Han, Andrew B. Jackson and Gary S. Monroe
University of New South Wales (UNSW), UNSW Australia Business School, School of Accounting and University of New South Wales (UNSW) - Australian School of Business
Downloads 129 (349,966)
Citation 1

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Macroeconomy, Market, Industry, Profitability, Efficiency, Pricing

12.

Loan Loss Provisions and Bank Lending Behavior: Do Information Sharing, Strength of Legal Rights and Bank Size Matter?

Number of pages: 55 Posted: 23 May 2016 Last Revised: 17 Apr 2018
Universitas Siswa Bangsa Internasional, Sampoerna School of BusinessSampoerna University - Faculty of Business, University of Limoges - Laboratoire d'Analyse et de Prospectives Économiques (LAPE), Bank Indonesia, University of New South Wales (UNSW) - Australian School of Business and Murdoch University
Downloads 128 (351,966)
Citation 1

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Loan loss provisions, Loan growth, Information sharing, Legal rights, Procyclical

13.

Mutual Fund Trades: Timing Sentiment and Managing Tracking Error Variance

25th Australasian Finance and Banking Conference 2012
Number of pages: 58 Posted: 19 Aug 2012
Murdoch University, Murdoch University, University of New South Wales (UNSW) - Australian School of Business and Colorado State University, Fort Collins - Department of Finance & Real Estate
Downloads 116 (378,314)
Citation 1

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Sentiment betas, tracking error variance

14.

Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?

Number of pages: 42 Posted: 15 Dec 2015
Universitas Siswa Bangsa Internasional, Sampoerna School of BusinessSampoerna University - Faculty of Business, University of Limoges - Laboratoire d'Analyse et de Prospectives Économiques (LAPE), Bank Indonesia, University of New South Wales (UNSW) - Australian School of Business and Murdoch University
Downloads 93 (440,488)

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Loan loss provisions, loan growth, information sharing, borrower legal rights

15.

Selectivity in Mutual Fund Trades

22nd Australasian Finance and Banking Conference 2009
Number of pages: 28 Posted: 23 Aug 2009
Murdoch University, Murdoch University, University of New South Wales (UNSW) - Australian School of Business and Murdoch University
Downloads 86 (462,568)

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Mutual Fund, Selectivity

16.

Shareholder Election of CSR Committee Members and its Effects on CSR Performance

Journal of Business Finance & Accounting. DOI:10.1111/jbfa.12643 , The University of Auckland Business School Research Paper Series , UNSW Business School Research Paper Forthcoming
Posted: 29 Sep 2022
Eunice Khoo, Lily Chen and Gary S. Monroe
Australian National University (ANU), University of Auckland Business School and University of New South Wales (UNSW) - Australian School of Business

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CSR committee, CSR expertise, CSR performance, Director elections

17.

State Ownership and Abnormal Accruals in Highly-Valued Firms: Evidence from China

Journal of Contemporary Accounting & Economics, Forthcoming
Posted: 19 Nov 2020
Leye Li, Gary S. Monroe and Jenny (Jing) Wang
UNSW Australia Business School, School of Accounting, University of New South Wales (UNSW) - Australian School of Business and University of Wollongong - School of Accounting, Economics & Finance

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Abnormal accruals, China; Highly-valued firms, Real earnings management, State-owned enterprise, Sustained overvaluation

18.

The Effect of Audit Market Competition on Audit Quality and Pricing in a Non-Big 4 Market

The International Journal of Accounting, Forthcoming
Posted: 10 Aug 2020 Last Revised: 22 Aug 2020
affiliation not provided to SSRN, Lehigh University, San Jose State University and University of New South Wales (UNSW) - Australian School of Business

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Audit Market Competition, Audit Fees; Audit Quality, Developing Economies

19.

Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Universal Demand Laws

Journal of Empirical Legal Studies, forthcoming
Posted: 28 Mar 2018 Last Revised: 26 Jul 2022
Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Australia Business School, School of Accounting, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School

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Capital investment; Shareholder litigation; Universal demand laws

20.

Environmental Management Accounting in Local Government: Functional and Institutional Imperatives

Forthcoming in Financial Accountability & Management
Posted: 04 Oct 2016
Wei Qian, Roger Burritt and Gary S. Monroe
University of South Australia - School of Commerce, University of Kassel and University of New South Wales (UNSW) - Australian School of Business

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EMA, local government, waste and recycling management, contingency theory, institutional theory

21.

Chief Financial Officers’ Short — And Long-Term Incentives Based Compensation and Earnings Management.

Australian Accounting Review (Forthcoming)
Posted: 03 Sep 2015
Sarowar Hossain and Gary S. Monroe
University of New South Wales (UNSW) and University of New South Wales (UNSW) - Australian School of Business

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Chief Financial Officer, discretionary current and non-current accruals, short and long-term compensation, bonus, shares and options.

22.

The Influence of a Self-Interest Threat to Auditor Independence and Emotion on Auditors’ Inventory Valuation Judgments

Posted: 31 Jan 2015
Janne Chung, Jeffrey R. Cohen and Gary S. Monroe
York University - Schulich School of Business, Boston College - Department of Accounting and University of New South Wales (UNSW) - Australian School of Business

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Self-interest threat; emotions; audit judgments; auditor independence; Pleasure, Arousal, and Dominance (PAD) scale

23.

Bank Audit Fees and Asset Securitization Risks

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 21 Aug 2011 Last Revised: 31 Mar 2017
Murdoch University, Murdoch University, University of New South Wales (UNSW) - Australian School of Business, ANU College of Business and Economics and Queensland University of Technology - School of Accountancy

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Keywords: audit fees; asset securitization risks; bank holding companies; financial crisis; restatements; securitization gains

24.

The Relation of Auditor Industry Specialisation to Local Government Audit Fees

Posted: 27 Jun 1997
A. G. Davison, Colin Dolley and Gary S. Monroe
Murdoch University, Edith Cowan University and University of New South Wales (UNSW) - Australian School of Business

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25.

An Examination of Order Effects in Auditors' Inherent Risk Assessments

Posted: 07 Mar 1997
Gary S. Monroe and Juliana Ng
University of New South Wales (UNSW) - Australian School of Business and Australian National University - School of Accounting & Business Information Systems

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26.

UK Auditors' Perceptions of Inherent Risk

BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
Posted: 13 Nov 1996
University of Dundee, University of Dundee, University of New South Wales (UNSW) - Australian School of Business, Australian National University - School of Accounting & Business Information Systems and University of Western Australia

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