Noel Harding

Associate Professor

Noel has over 30 years of experience in accounting and auditing, as a practitioner, researchers and educator. He is a keen advocate for realising the benefits of research for improving audit and assurance practice. He currently serves as the academic board member  of the Australian Government's Auditing and Assurance Standards Board as well as serving on Australian and International standard setting advisory committees. Noel's focus on impactful research is evidenced in publications in leading international journals including; Accounting Organizations and Society, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Abacus, Accounting and Finance, and International Journal of Auditing. He is regularly invited to present at national and international professional and academic conferences and more broadly promotes effective collaboration between practice and academia in his capacity as the School's Director of Research.

In addition to UNSW Sydney, Noel has held academic positions at Macquarie University, University of Wisconsin - Madison, Fudan University and the Shanghai University of Finance and Economics.

Noel's research focuses on ways in which to improve the quality of auditor judgments and decisions and, in doing so, improve audit quality. He has a particular interest in auditor professional scepticism and his research is supported by government and industry administered research grants, including a current ARC Discovery Grant.

Journal articles
Coram PJ; Harding N; Hay DC; Khan J; Prasad A, 2021, 'Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)', Accounting & Finance,
Martinow K; Moroney RA; Harding N, 2020, 'Auditor commitment and turnover intentions following negative inspection findings: The effects of regulator enforcement style and firm response', Auditing, vol. 39, pp. 143 - 165,
Khan J; Harding N, 2020, 'Facilitating the application of auditors’ underlying skeptical disposition: The relationship between trait skepticism and basic human values', Accounting Research Journal, vol. 33, pp. 34 - 56,
Khan MJ; Harding N, 2019, 'Why is trait scepticism not consistently reflected in state scepticism? An exploratory study into the role of aesthetic engagement', Accounting and Finance,
Kim S; Mayorga DM; Harding N, 2017, 'Can I Interrupt You? Understanding and Minimizing the Negative Effects of Brief Interruptions on Audit Judgment Quality.', International Journal of Auditing, vol. 21, pp. 198 - 211,
Harding N; Trotman KT, 2017, 'The effect of partner communications of fraud likelihood and skeptical orientation on auditors’ professional skepticism', Auditing: A Journal of Practice & Theory, vol. 36, pp. 111 - 131,
Kim S; Harding N, 2017, 'The effect of a superior’s perceived expertise on the predecisional distortion of evidence by auditors', Auditing, vol. 36, pp. 109 - 127,
Harding N; He W, 2016, 'Investor mood and the determinants of stock prices: An experimental analysis', Accounting and Finance, vol. 56, pp. 445 - 478,
Harding N; Azim MI; Jidin R; Muir JP, 2016, 'A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism', Australian Accounting Review, vol. 26, pp. 243 - 254,
Gong YF; Kim S; Harding N, 2014, 'Elevating professional skepticism an exploratory study into the impact of accountability pressure and knowledge of the superior’s preferences', Managerial Auditing Journal, vol. 29, pp. 674 - 694,
Zhao Y; Harding N, 2013, 'Improving the interpretation of complex audit evidence: The beneficial role of order effects', Abacus, vol. 49, pp. 476 - 505,
Harding NJ; Xu JS, 2011, 'Financial reporting comparability: Evidence on the impact of ambiguity tolerance and accounting standard guidance', International Journal of Accounting Auditing and Performance Evaluation, vol. 7, pp. 359 - 374,
Harding NJ, 2010, 'Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance', Accounting and Finance, vol. 50, pp. 663 - 684,
Harding NJ; Trotman KT, 2009, 'Improving Assessments of Another Auditors Competence', Auditing: A Journal of Practice & Theory, vol. 28, pp. 53 - 78,
Harding NJ; Leung E, 2008, 'The Impact of Differences in Ambiguity Tolerance on Accounting Standard Interpretation: Implications and Responses', Afro-Asian Journal of Finance and Accounting, vol. 1, pp. 162 - 179,
Harding NJ; Ren M, 2007, 'The Importance in Accounting of Ambiguity Tolerance at the National Level: Evidence from Australia and China.', Asian Review of Accounting, vol. 15, pp. 6 - 24,
Howitt G; Harding NJ, 2000, 'Supplemental instruction and the first course in accounting', Asian Review of Accounting, vol. 8, pp. 123 - 139,
Harding NJ; Trotman KT, 1999, 'Hierarchical differences in audit workpaper review performance', Contemporary Accounting Research, vol. 16, pp. 671 - 684,
Harding NJ; Mckinnon J, 1997, 'User involvement in the standard-setting process: a research note on the congruence of accountant and user perceptions of decision usefulness.', Accounting Organizations and Society, vol. 22, pp. 55 - 67,
Conference Presentations
Chen W; HE WEN; Harding N, 2014, 'Non-Professional Investors’ Judgments of the Reliability of Fair Value Estimates', presented at Accounting, Behavior and Organizations Research Conference, Philadelphia, 24 October 2014 - 26 October 2014
Conference Papers
Mayorga DM; Kim S; Harding N, 2013, 'Audits in the Age of Interruptions: The Influence of Multitasking Behavior on Auditor Performance', in American Accounting Association (ed.), 2013 ABO Research Conference, 2013 ABO Research Conference, San Diego, USA, presented at 2013 ABO Research Conference, San Diego, USA, 04 October 2013 - 05 October 2013,
Kim Y; Harding NJ, 2012, 'Conscious and subconscious conformity biases in the judgments made by auditors in large and small audit firms', in Programme and Proceedings American Accounting Association 2012 ABO Research Conference, American Accounting Association, USA, presented at American Accounting Association 2012 ABO Research Conference, Atlanta, Georgia, USA, 05 October 2012 - 06 October 2012,
Book Chapters
Harding NJ; Hughes S; Trotman KT, 2005, 'Auditor Calibration in the Review Process', in Arnold V (ed.), Advances in Accounting Behavioural Research, edn. Advances in Accounting Behavioral Research, Elsevier, Oxford U.K, pp. 41 - 58,
Theses / Dissertations
Harding NJ, 2003, Assessing the competence of other auditors: assessment processes and feedback interventions

Auditor profession scepticism, Audit and assurance practice, audit and assurance standards

Audit and Assurance Services

Research Methods

Current Developments in Audit Research