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

30

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3,741

SSRN CITATIONS
Rank 17,730

SSRN RANKINGS

Top 17,730

in Total Papers Citations

14

CROSSREF CITATIONS

42

Scholarly Papers (30)

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 347 (95,874)
Citation 2

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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 324 (103,635)
Citation 2

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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 484 (65,197)
Citation 2

Abstract:

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3.

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 453 (70,725)

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

4.

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 353 (94,775)
Citation 2

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

5.

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 330 (102,150)

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Investor sentiment, Momentum, Contrarian, Mutual fund

6.

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
Birmingham Business School, Bank Indonesia, Murdoch University and University of New South Wales (UNSW) - Australian School of Business
Downloads 237 (144,486)

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bank risk, off balance sheet, derivative transactions

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 Sydney, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School
Downloads 227 (150,642)

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

8.

Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Derivative Lawsuits

Number of pages: 50 Posted: 28 Mar 2018 Last Revised: 19 Aug 2019
Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School
Downloads 196 (172,929)

Abstract:

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Capital investment; Shareholder litigation; Universal demand laws

9.

Diversity of Signing Auditors and Audit Quality

Number of pages: 59 Posted: 05 Sep 2018
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 Xiamen University
Downloads 184 (183,043)

Abstract:

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Signing auditors, Diversity, Audit quality

10.

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 183 (183,933)

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value relevance, GAAP, Non-GAAP Earnings, GFC

11.

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 114 (269,250)

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

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
Sampoerna University - Faculty of Business, University of Limoges - Faculty of Law and Economic Science, Bank Indonesia, University of New South Wales (UNSW) - Australian School of Business and Murdoch University
Downloads 87 (322,137)
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 87 (322,137)
Citation 1

Abstract:

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Sentiment betas, tracking error variance

14.

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 69 (368,282)

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Mutual Fund, Selectivity

15.

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

Number of pages: 42 Posted: 15 Dec 2015
Sampoerna University - Faculty of Business, University of Limoges - Faculty of Law and Economic Science, Bank Indonesia, University of New South Wales (UNSW) - Australian School of Business and Murdoch University
Downloads 61 (392,459)

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

16.

The Value of Big 4 Audits in Australia

Accounting & Finance, Vol. 50, No. 4, pp. 743-766, December 2010
Number of pages: 24 Posted: 08 Nov 2010
Masoud Azizkhani, Gary S. Monroe and Greg Shailer
Independent, University of New South Wales (UNSW) - Australian School of Business and ANU College of Business and Economics
Downloads 2 (708,957)
Citation 1
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17.

Effect of Outsourcing Public Sector Audits on Cost-Efficiency

Accounting & Finance, Vol. 49, No.4, pp. 675-695, December 2009
Number of pages: 21 Posted: 24 Nov 2009
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 2 (708,957)
Citation 1
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18.

Earnings Disaggregation and Market Efficiency

Number of pages: 52
Miaodi Han, Andrew B. Jackson and Gary S. Monroe
UNSW Sydney, UNSW Australia Business School, School of Accounting and University of New South Wales (UNSW) - Australian School of Business
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Macroeconomy, Market, Industry, Profitability, Efficiency, Pricing

19.

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, Washington 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

20.

Managerial Litigation Risk and Auditor Choice

Posted: 06 Feb 2019
Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School

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Auditor Switching; Auditor Choice; Audit Fees; Cost of Equity; Derivative Lawsuits; Shareholder Litigation; Universal Demand Laws

21.

Does Auditor Gender Affect Issuing Going‐Concern Decisions for Financially Distressed Clients?

Accounting & Finance, Vol. 58, Issue 4, pp. 1027-1061, 2018
Number of pages: 35 Posted: 14 Dec 2018
Sarowar Hossain, Larelle Chapple and Gary S. Monroe
University of New South Wales (UNSW), Queensland University of Technology - QUT Business School and University of New South Wales (UNSW) - Australian School of Business
Downloads 0 (739,267)
Citation 1
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Auditor gender, Audit quality, Going‐concern opinion

Environmental Management Accounting in Local Government: Functional and Institutional Imperatives

Financial Accountability & Management, Vol. 34, Issue 2, pp. 148-165, 2018
Number of pages: 18 Posted: 13 Apr 2018
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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Citation 2
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contingency theory, environmental management accounting, institutional theory, local government, waste and recycling management

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

23.

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.

24.

The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach

Accounting & Finance, Vol. 55, Issue 1, pp. 105-132, 2015
Number of pages: 28 Posted: 11 Mar 2015
Vincent K. Chong and Gary S. Monroe
The University of Western Australia and University of New South Wales (UNSW) - Australian School of Business
Downloads 0 (739,267)
Citation 1
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Job burnout, Turnover intentions, Role ambiguity, Role conflict, Job‐related tension stress, Organisational commitment, Job satisfaction

25.

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

26.

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

27.

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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28.

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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29.

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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30.

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

Journal of Contemporary Accounting & Economics, forthcoming
Leye Li, Gary S. Monroe and Jenny (Jing) Wang
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and University of Wollongong - School of Accounting, Economics & Finance

Abstract:

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