Roger Simnett

Emeritus Professor

Professor Roger Simnett

Professor of Accounting, Scientia Professor

School of Accounting - MEc, Monash | PhD, UNSW | FCPA

About Roger

Roger Simnett is currently the Macquarie Group Foundation Chair, and holds a half time appointment as Academic Director of the Centre for Social Impact, and Professor of Accounting at the UNSW Australia Business School. He was previously the Associate Dean of Research for the Australian School of Business from 2011-2014 and Head of the School of Accounting from 2006-2010. Roger's research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality and making policy recommendations, and his work covers both auditor decision-making and the economics of auditing and well as examining credibility-enhancing mechanisms for non-financial information.

He is recognised as a leading academic in auditing and his work has appeared in the leading academic and professional journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory, Abacus, Behavioral Research in Auditing and Contemporary Accounting Research. He is also currently serving on the editorial boards of a number of journals, including the main three specialist auditing journals: Auditing: A Journal of Practice and Theory, International Journal of Auditing and Managerial Auditing Journal. Roger is heavily involved in standard-setting as a member of the Australian Auditing and Assurance Standards Board for two terms and was the first elected academic on the International Auditing and Assurance Standards Board from 2002-2005.

He has recently held the appointments of Chairman of the Sustainability Expert Advisory Panel of the International Federation of Accountants, Co-chair of the task force producing an assurance standard on Carbon Emission disclosures for the IAASB and is currently a member of the International Integrated Reporting Committee’s assurance task force. Roger is a Fellow of the Academy of the Social Sciences in Australia.

Expertise

Roger is recognised as a leading international auditing researcher whose research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality and making policy recommendations. His current areas of interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. Roger’s research has appeared in the leading journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory and Contemporary Accounting Research. Roger’s contribution to academia and the profession has been widely recognised and he is a Fellow of the Academy of the Social Sciences in Australia.

Grants

  • 2014-2018 BankWest Foundation R.Simnett, P.Flateau and J.Barraket. “Research Program Supporting Development and Growth in the Community Sector in Western Australia”.
  • 2013-2015 ARC Discovery Grant. R. Simnett, E. Carson, N. Fargher and A. Vanstraelen, “Evaluating Regulation Initiatives Directed at Audit Firms to Improve Audit Quality”.
  • 2012-2015 ARC Linkage Grant with CPA Australia and Institute of Chartered Accountants in Australia: R. Simnett (CI), M. Balatbat, M. Cheng, Y.S. Phua and W. Green, “Enhancing Integrated Reporting: Implications for internal and external reporting and assurance”.
  • 2011-2013 ARC Discovery Grant: R. Simnett and K. Trotman, “Evaluating and enhancing the composition and functioning of multidisciplinary greenhouse gas assurance engagement teams”.
  • 2010-2012 ACCA-IAAER-IAASB Research Grant: “International Consistency and Convergence in the Application of International Auditing Standards: Evidence from Going Concern Modifications”.
  • 2009-2012 ARC Linkage Grant with CPA Australia and Institute of Chartered Accountants in Australia: R. Simnett and W. Green, “Improving the credibility of greenhouse gas emissions disclosures”.
  • 2008-2010 ARC Discovery Grant: R. Simnett and E. Carson, “Consistency of going concern audit report modifications over time, audit firms and countries”.
  • 2005-2006: Large ARC discovery grant, R. Simnett, 'Do converged international auditing standards result in converged international auditor behaviour?'
  • 2002-2004: Large ARC discovery grant, W. F. Chua and R. Simnett 'Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services'.
  • 2001-2003: SPIRT grant, M. Briers, W. Birkett and R. Simnett 'Value Creation and Risk Management in Financial services in Asia-Pacific - Towards Best Practice in the 21st Century'.
  • 1995-2005: Large ARC discovery grant, R. Simnett, P. Luckett and A. Wright 'Development of Industry Specialisation by Auditors'
  • 1998-2000: Large ARC discovery grant, A. Craswell and R. Simnett 'The voluntary demand for external auditing in Australia'
  • Roger also attracted many other forms of Research grants, including, recently, ARC Small research Grants, and KPMG/University of Illinois case research support.

Engagement

Media Releases

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/rogersimnett

Journal articles
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Krasodomska J; Simnett R; Street DL, 2021, 'Extended external reporting assurance: Current practices and challenges', Journal of International Financial Management and Accounting, vol. 32, pp. 104 - 142, http://dx.doi.org/10.1111/jifm.12127
2021
Garg M; Peach K; Simnett R, 2020, 'Evidence-informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB', Australian Accounting Review, vol. 30, pp. 243 - 248, http://dx.doi.org/10.1111/auar.12314
2020
Yang Y; Simnett R, 2020, 'Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?', Abacus: a journal of accounting, finance and business studies, http://dx.doi.org/10.1111/abac.12202
2020
Gilchrist DJ; Simnett R, 2019, 'Research horizons for public and private not-for-profit sector reporting: moving the bar in the right direction', Accounting and Finance, vol. 59, pp. 59 - 85, http://dx.doi.org/10.1111/acfi.12439
2019
Ekasingh E; Simnett R; Green WJ, 2019, 'The effect of diversity and the mediating role of elaboration on multidisciplinary greenhouse gas assurance team effectiveness', Behavioral Research in Accounting, vol. 31, pp. 81 - 96, http://dx.doi.org/10.2308/bria-52285
2019
Zhou S; Simnett R; Hoang H, 2019, 'Evaluating Combined Assurance as a New Credibility Enhancement Technique', AUDITING: A Journal of Practice & Theory, vol. 38, pp. 235 - 259, http://dx.doi.org/10.2308/ajpt-52175
2019
Simnett R; Trotman KT, 2018, 'Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality', Behavioral Research in Accounting, vol. 30, pp. 55 - 76, http://dx.doi.org/10.2308/bria-52138
2018
Zhou S; Simnett R; Green W, 2017, 'Does Integrated Reporting Matter to the Capital Market?', Abacus, vol. 53, pp. 94 - 132, http://dx.doi.org/10.1111/abac.12104
2017
Simnett R; Carson E; Vanstraelen A, 2016, 'International archival auditing and assurance research: Trends, methodological issues, and opportunities', Auditing, vol. 35, pp. 1 - 32, http://dx.doi.org/10.2308/ajpt-51377
2016
Zhou S; Simnett R; Green WJ, 2016, 'Assuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider', Auditing, vol. 35, pp. 141 - 168, http://dx.doi.org/10.2308/ajpt-51414
2016
Cohen JR; Simnett R, 2015, 'A forum on CSR and assurance services', Auditing, vol. 34, pp. vii, http://dx.doi.org/10.2308/ajpt-10454
2015
Simnett R; Huggins A; Hargovan A, 2015, 'Integrated reporting and directors’ concerns about personal liability exposure: Law reform options', Company and Securities Law Journal, vol. 33, pp. 176 - 195, http://www.westlaw.com.au/maf/wlau/app/document?src=document&docguid=Icf7adee1efb611e4bafbe292e8098b9a&epos=4&snippets=true&startChunk=1&endChunk=1&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&parentinfo=
2015
Simnett R; Huggins AL, 2015, 'Integrated reporting and assurance: Where can research add value?', Sustainability Accounting, Management and Policy Journal, vol. 6, pp. 29 - 53, http://dx.doi.org/10.1108/SAMPJ-09-2014-0053
2015
Cohen JR; Simnett R, 2015, 'CSR and assurance services: A research agenda', Auditing, vol. 34, pp. 59 - 74, http://dx.doi.org/10.2308/ajpt-50876
2015
Fu Y; Carson E; Simnett R, 2015, 'Transparency report disclosure by Australian audit firms and opportunities for research', Managerial Auditing Journal, vol. 30, pp. 870 - 910, http://dx.doi.org/10.1108/MAJ-06-2015-1201
2015
Kwon SY; Lim Y; Simnett R, 2014, 'The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market', AUDITING: A Journal of Practice & Theory, vol. 33, pp. 167 - 196, http://dx.doi.org/10.2308/ajpt-50814
2014
Simnett R; Ghandar A, 2014, 'Integrated assurance Bringing it together', Intheblack, pp. 67 - 68, https://intheblack.com/articles/2014/10/14/integrated-assurance-bringing-it-together
2014
Simnett R; Huggins A, 2014, 'Enhancing the auditor’s report: To what extent is there support for the IAASB’s proposed changes?', Accounting Horizons, vol. 28, pp. 719 - 747, http://dx.doi.org/10.2308/acch-50791
2014
Carson EA; Simnett R; Soo B; Wright AM, 2012, 'Changes in Audit Market Competition and the Big N Premium', Auditing: A Journal of Practice and Theory, vol. 31, pp. 47 - 73, http://dx.doi.org/10.2308/ajpt-10295
2012
Simnett R, 2012, 'Assurance of Sustainability Reports: Revision of ISAE 3000 and Associated Research Opportunities', Sustainability Accounting, Management and Policy Journal, vol. 3, pp. 89 - 98, http://dx.doi.org/10.1108/20408021211223570
2012
Green WJ; Simnett R; Huggins A, 2011, 'The competitive market for assurance engagements on greenhouse gas information: Is there a role for assurers from the accounting profession?', Current Issues in Auditing, vol. 5, pp. A1 - A12, http://dx.doi.org/10.2308/ciia-50083
2011
Simnett R, 2011, 'The Journey Toward Integrated Reporting', Accountant's Digest, vol. May 2011, pp. 1 - 41
2011
Simnett R; Martinov-Bennie N; Cohen J, 2011, 'Impact of the CFO’s Affiliation on Auditor Independence', Managerial Auditing Journal, vol. 26, pp. 656 - 671, http://dx.doi.org/10.1108/02686901111161322
2011
Pflugrath G; Roebuck PJ; Simnett R, 2011, 'Impact of Assurance and Assurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of Corporate Social responsibility Information', Auditing - a Journal of Practice and Theory, vol. 30, pp. 32 - 43, http://dx.doi.org/10.2308/ajpt-10047
2011
Simnett R; Adams S, 2011, 'Integrated Reporting: An Opportunity for Australia’s Not-for-Profit Sector', Australian Accounting Review, vol. 21, pp. 292 - 301, http://dx.doi.org/10.1111/j.1835-2561.2011.00143.x
2011
Carson EA; Simnett R; Ye P, 2011, 'Threats to Auditor Independence: The Impact of Relationship and Economic Bonds', Auditing - a Journal of Practice and Theory, vol. 30, pp. 121 - 148, http://dx.doi.org/10.2308/aud.2011.30.1.121
2011
Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, vol. 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x
2009
Simnett R; Moroney R, 2009, 'Differences in Industry Specialist Specialty Knowledge and Business Risk Identification and Evaluation', Behavioral Research in Accounting, vol. 21, pp. 73 - 89, http://dx.doi.org/10.2308/bria.2009.21.2.73
2009
Simnett R; Green W, 2009, 'Getting the World on Board', Intheblack, pp. 46 - 49
2009
Simnett R; Huggins A; Nugent M, 2009, 'Developing an International Assurance Standard on Greenhouse Gas Statements', Accounting Horizons, vol. 23, pp. 347 - 364, http://dx.doi.org/10.2308/acch.2009.23.4.347
2009
Simnett R; Chua WF; Vanstraelen A, 2009, 'Assurance on sustainability reports: an international comparison', Accounting Review, vol. 84, pp. 937 - 967, http://dx.doi.org/10.2308/accr.2009.84.3.937
2009
Trotman KT; Simnett R; Khalifa AS, 2009, 'Impact of the Type of Audit Team Discussions on Auditors' Identification and Mental Simulations of Material Frauds', Contemporary Accounting Research, vol. 26, pp. 1115 - 1142, http://dx.doi.org/10.1506/car.26.4.5
2009
Simnett R, 2008, 'The Benefits of Assuring Carbon Emission Disclosures', The Institute of Chartered Accountants in Australia, pp. 46 - 49, http://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Publications-and-tools/Accounting-for-carbon/%20Resources/The-Benefits-of-Assuring-Carbon-Emission-Disclosures
2008
Simnett R, 2007, 'A Critique of the International Auditing and Assurance Standards Board.', Australian Accounting Review, vol. 17, pp. 28 - 36, http://dx.doi.org/10.1111/j.1835-2561.2007.tb00440.x
2007
Carson EA; Chen L; Simnett R, 2007, 'The Impact of Stakeholder Characteristics on Voluntary Dissemination of Interim Information and Communication of its Level of Assurance.', Accounting and Finance, vol. 47, pp. 667 - 691, http://dx.doi.org/10.1111/j.1467-629X.2007.00224.x
2007
Hancock P; Simnett R, 2007, 'Accounting and Auditing Standards Boards', Australian Accounting Review, vol. 17, pp. 2 - 2, http://dx.doi.org/10.1111/j.1835-2561.2007.tb00436.x
2007
Simnett R; Nugent M, 2007, 'Developing an Assurance Standard for Carbon Emissions Disclosures.', Australian Accounting Review, vol. 17, pp. 37 - 47, http://dx.doi.org/10.1111/j.1835-2561.2007.tb00441.x
2007
Carson EA; Ferguson AC; Simnett R, 2006, 'Australian Audit Reports: 1996-2003', Australian Accounting Review, vol. 16, pp. 89 - 96, http://dx.doi.org/10.1111/j.1835-2561.2006.tb00049.x
2006
Abdolmohammadi M; Simnett R; Thibodeau J; Wright A, 2006, 'Sell-side analysts reports and the current external reporting model', Accounting Horizons, vol. 20, pp. 375 - 389, http://dx.doi.org/10.2308/acch.2006.20.4.375
2006
Simnett R; Thavapalan S; Moroney R, 2006, 'The Impact of the PricewaterhouseCoopers Merger on Auditor-Client Alignment', Pacific Accounting Review, vol. 18, pp. 70 - 89, http://dx.doi.org/10.1108/01140580610732778
2006
Simnett R; Carey PJ, 2006, 'Audit Partner Tenure and Audit Quality', Accounting Review, vol. 81, pp. 653 - 676, http://dx.doi.org/10.2308/accr.2006.81.3.653
2006
Roebuck PJ; Simnett R; Maijoor S; Mock TJ; Vanstraelen A; Hasan M, 2005, 'The Different Types of Assurance Services and Levels of Assurance Provided', International Journal of Auditing, vol. 9, pp. 91 - 102, http://dx.doi.org/10.1111/j.1099-1123.2005.00262.x
2005
simnett ; carey , 2005, 'Providing Business Advice for Small to Medium Enterprises', A Report prepared for CPA Australia, pp. 1 - 16
2005
Simnett R; Wright A, 2005, 'The Portfolio of Knowledge Required by Industry Specialist Auditors', Accounting and Business Research, vol. 35, pp. 87 - 102, http://dx.doi.org/10.1080/00014788.2005.9729664
2005
Simnett R; Hasan M; Roebuck PJ, 2003, 'An investigation of alternative report formats for communicating moderate levels of assurance', Auditing - a Journal of Practice and Theory, vol. 22, pp. 171 - 187, http://dx.doi.org/10.2308/aud.2003.22.2.171
2003
Simnett R; Trotman KT, 2002, 'Research methods for examining independence issues: experimental and economics-of-auditing approaches', Australian Accounting Review, vol. 12, pp. 23 - 31, http://dx.doi.org/10.1111/j.1835-2561.2003.tb00208.x
2002
Simnett R, 2002, 'Qantas Ltd', Business Measurement Case Development and Research Program, pp. 1 - 27
2002
Barkess LK; Simnett R; Urquhart P, 2002, 'The effect of client fee dependence on auditor independence', Australian Accounting Review, vol. 12, pp. 14 - 22, http://dx.doi.org/10.1111/j.1835-2561.2003.tb00207.x
2002
Boo E; Simnett R, 2002, 'The information content of management`s prospective comments in financially distressed companies: a note', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 38, pp. 280 - 293, http://dx.doi.org/10.1111/1467-6281.00109
2002
Simnett R, 2002, 'Developments in International Auditing Standards during 2001', The Auditors Report, vol. 25, pp. 14 - 17
2002
Moroney R; Simnett R; Thavapalan S, 2002, 'The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: a note', Accounting and Finance, vol. 42, pp. 153 - 167, http://dx.doi.org/10.1111/1467-629X.00014
2002
Simnett R, 2001, 'Fraud: A Review of the Academic Literature', The Auditors' Report, vol. 24, pp. 3 - 5
2001
Ng TB; Green WJ; Simnett R, 2001, 'The effects of fraud risk and management representation on auditors hypothesis generation', ABACUS - A Journal of Accounting Finance and Business Studies, vol. 37, pp. 352 - 368, http://dx.doi.org/10.1111/1467-6281.00091
2001
Simnett R, 2001, 'Recent Developments in International Auditing Standards', The Auditors' Report, vol. 24, pp. 22 - 23
2001
Gniewosz G; Fargher NL; Simnett R, 2001, 'Auditors assessment of hedge effectiveness', International Journal of Auditing, pp. 3 - 19
2001
Carey P; Simnett R; Tanewski G, 2000, 'Voluntary Demand for Internal and External Auditing by Family Businesses', AUDITING: A Journal of Practice & Theory, vol. 19, pp. 37 - 51, http://dx.doi.org/10.2308/aud.2000.19.s-1.37
2000
Roebuck PJ; Simnett R; Ho HL, 2000, 'Understanding assurance service reports: a user perspective', Accounting and Finance, vol. 40, pp. 211 - 232, http://dx.doi.org/10.1111/1467-629X.00045
2000
Bedard J; Simnett R; De Voe-Talluto J, 2000, 'Auditors consideration of fraud: behavioral research can address the concerns of standard setters,', Advances in Accounting Behaviorial Research, vol. 4, pp. 77 - 101, http://dx.doi.org/10.1016/S1474-7979(01)04069-8
2000
Simnett R; Luckett PF; Wright AV, 2000, 'The development of specialist industry knowledge in government auditing', Australian Accounting Review, vol. 10, pp. 35 - 45, http://dx.doi.org/10.1111/j.1835-2561.2000.tb00053.x
2000
Carson EA; Simnett R, 2000, 'New assurance services: professional guidance required', Commercial Law Quarterly, vol. 14, pp. 3 - 5, http://www.cla.org.au/ProductDetail/353/2000_Vol14_No2_June_2000
2000
Carey P; Simnett R; Tanewski G, 2000, 'Voluntary demand for internal and external auditing by family businesses', Auditing: a Journal of Practice and Theory, vol. 19, pp. 37 - 51, http://dx.doi.org/10.2308/aud.2000.19.s-1.37
2000
Simnett R; Trotman KT, 1999, 'Assurance services and associated research opportunities', Australian Accounting Review, vol. 9, pp. 17 - 21, http://dx.doi.org/10.1111/j.1835-2561.1999.tb00104.x
1999
Biggs SF; Mock TJ; Simnett R, 1999, 'Analytical procedures: promise, problems and implications for practice', Australian Accounting Review, vol. 9, pp. 42 - 52, http://dx.doi.org/10.1111/j.1835-2561.1999.tb00098.x
1999
Simnett R; Mahathevan P, 1998, 'An investigation of the effect of self-regulatory activities on auditor`s performance during knowledge acquisition', The Asia Pacific Journal of Accounting, vol. 5, pp. 75 - 94, http://dx.doi.org/10.1080/10293574.1998.10510531
1998
Simnett R, 1997, 'Audit Research Opportunities in Australia', The Auditor's Report, vol. 20, pp. 4 - 6
1997
Simnett R, 1997, 'The effect of information selection of auditors' information cue usage.', International Journal of Business Studies, vol. 5, pp. 13 - 21
1997
Simnett R; Pound P; Gay G, 1997, 'Reporting on internal control.', Perspectives on Contemporary Auditing, pp. 8 - 16
1997
Simnett R, 1996, 'The effect of information selection, information processing and task complexity on predictive accuracy of auditors', Accounting Organizations and Society, vol. 21, pp. 699 - 719, http://dx.doi.org/10.1016/0361-3682(96)00006-2
1996
Simnett R; Moroney , 1996, 'Audit Committees: Disclosure by Listed Companies', Charter, pp. 59 - 61
1996
Carey P; Schelluch P; Simnett R, 1996, 'The impact of firm and profession related factors on perceptions of audit quality and audit report reliance', Pacific Accounting Review, vol. 8, pp. 22 - 46
1996
Simnett R; Aitken AJ; Choo F; Firth M, 1995, 'The determinants of audit delay', Advances in Accounting : a Research Annual, vol. 12, pp. 1 - 20
1995
Simnett R, 1994, 'The Impact of Information Selection and Task Predictability on the Confidence and Calibration of Auditors', Pacific Accounting Review, vol. 6
1994
Simnett R; Mladenovic R, 1994, 'Examiniation of Contextual Effects and Changes in Task Predictability on Author Calibration', Behavioral Research in Accounting, vol. 6, pp. 178 - 203
1994
Simnett R; Barkess L, 1994, 'The Provision of Other Services by Auditors: Independence and Pricing Issues', Accounting and Business Research, vol. 24, pp. 99 - 108, http://dx.doi.org/10.1080/00014788.1994.9729469
1994
Simnett R; Gibson R, 1994, 'The Duty of Care Owned by Auditors: To all Users of General Purpose Financial Reports?', Company and Securities Law Journal
1994
Simnett R; Green W; Roebuck P, 1993, 'Disclosure Of Audit Committees by Public Companies in Australia 1988-1990', Australian Accounting Review, vol. 3, pp. 43 - 50, http://dx.doi.org/10.1111/j.1835-2561.1993.tb00144.x
1993
Simnett R; Green W, 1993, 'Serious Audit Qualifications Australia: 1980 - 1990', Charter -Sydney-, vol. 64, pp. 37 - 136
1993
Simnett R; Trotman K, 1992, 'Identification of Key Financial Ratios for Going Concern Decisions in a Manufacturing Environment', Charter -Sydney-, vol. 63, pp. 39 - 41
1992
Simnett R, 1991, 'Auditors Perceptions of Analytical Review Procedures', Accounting Research Journal, vol. 4, pp. 5 - 10
1991
Aitken M; Simnett R, 1991, 'Australian Audit Reports: 1980-89', Australian Accounting Review, vol. 1, pp. 12 - 19, http://dx.doi.org/10.1111/j.1835-2561.1991.tb00121.x
1991
Simnett R, 1991, 'The Effect of Audit Groups on Judgement Confidence', Pacific Accounting Review, vol. 3, pp. 63 - 77
1991
Simnett R; Trotman K, 1989, 'Auditor Versus Model : Information Choice and Information Processing', The Accounting Review, vol. 64, pp. 514 - 528, http://www.jstor.org/stable/247603
1989
Peirson CG; Simnett R; Pratt JH, 1989, 'EVALUATING THE PERFORMANCE OF EMPLOYEES OF CHARTERED ACCOUNTING FIRMS IN AUSTRALIA', Accounting & Finance, vol. 29, pp. 19 - 29, http://dx.doi.org/10.1111/j.1467-629X.1989.tb00099.x
1989
Peirson CG; Simnett R; Pratt JH, 1989, 'Relationships Among Work Values and the Self-Perceived Performance and Effort of Chartered Accountants in Australia: An Exploratory Study', Australian Journal of Management, vol. 14, pp. 61 - 74, http://dx.doi.org/10.1177/031289628901400104
1989
Simnett R, 1988, 'Auditors Liability to Third parties: The Next Step', The Chartered Accountant in Australia, pp. 60 - 62
1988
Simnett R, 1988, 'A Review of the Capabilities and Availability of Generalised Audit software', The Chartered Accountant in Australia, pp. 63 - 67
1988
Simnett R, 1987, 'Determinants of Financial Information Produced by Private Not-for-Profit Organisations', Accounting and Finance, pp. 53 - 71
1987
Simnett R, 1987, 'Determinants of Financial Information Published by Private Not-For-Profit Organisations', Accounting & Finance, vol. 27, pp. 53 - 71, http://dx.doi.org/10.1111/j.1467-629X.1987.tb00087.x
1987
Book Chapters
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Zhou S; Simnett R; Bray M, 2020, 'The journey to integrated report assurance', in The Routledge Handbook of Integrated Reporting, Routledge, pp. 355 - 372, http://dx.doi.org/10.4324/9780429279621-24
2020
Simnett R; Zhou S; Hoang H, 2016, 'Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting', in Integrated Reporting: A New Accounting Disclosure, Springer, http://dx.doi.org/10.1057/978-1-137-55149-8_14
2016
Simnett R, 2014, 'Assurance of environmental social and sustainability information', in Hay D; Knechel WR; Willekens M (ed.), The Routledge Companion to Auditing, edn. Routledge Companions in Business, Management and Accounting, Routledge, pp. 325 - 337, http://www.routledge.com/books/details/9780415633635/
2014
Simnett R, 2014, 'Information cues and Accounting Judgement', in Encyclopedia of Management
2014
Simnett R, 2014, 'Wiley Encyclopedia of Management', in Cooper CL (ed.), Wiley Encyclopedia of Management, Wiley, http://dx.doi.org/10.1002/9781118785317
2014
Simnett R, 2005, 'Information Cues in Accounting Judgement', in Clubb C (ed.), Blackwell Encyclopedia of Management, edn. 2, Blackwell Publishing, London, pp. 231 - 235, http://dx.doi.org/10.1002/9781118785317.weom010051
2005
Simnett R; Smith A, 2005, 'Public Oversight: An International Approach to Auditing', in Campbell T; Houghton K (ed.), Ethics and Auditing, ANU E Press, Canberra, pp. 45 - 62, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000290950600005&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
2005
Pflugrath GL; Simnett R; Trotman KT; Ikin C, 2004, 'The Impact of New Audit Report Formats on Perceptions and Investment Decision-Making Judgements of Users', in Australian Government Auditing and Assurance Standards Board, edn. Original, University of New South Wales and Australian National University, Melbourne, pp. 1 - 20
2004
Simnett R, 2002, 'Auditors' Liability to Third parties: The Next Step', in Corporation Law: Principles, Policy and Process
2002
Simnett R, 1996, 'Information Cues Choice', in Encyclopedic Dictionary of Accounting
1996
Conference Papers
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Yang YJ; Simnett R, 2019, 'The Economics of Auditing for Charities', American Accounting Association, Boston, USA, presented at International Symposium on Audit Research, Boston, USA, 06 June 2019 - 08 June 2019, https://www.isarhq.org/ISAR2019_Programme.php
2019
Green WJ; Ekasingh E; Simnett R, 2014, 'Factors affecting the team effectiveness of multidisciplinary greenhouse gas assurance teams', in AAA (ed.), Factors affecting the team effectiveness of multidisciplinary greenhouse gas assurance teams, American Accounting Association Annual Meeting, Atlanta, USA, presented at American Accounting Association Annual Meeting, Atlanta, USA, 02 August 2014 - 06 August 2014
2014
Carson E; Simnett R; Trompeter G, 2014, 'The Impact of other component auditors on the costs and quality of multinational group audits', in AFAANZ (ed.), The Impact of other component auditors on the costs and quality of multinational group audits, Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland, New Zealand, 06 July 2014 - 08 July 2014, https://www.mccombs.utexas.edu/~/media/Files/MSB/Departments/Accounting/Brownbag%20papers/Liz_Carson.pdf
2014
Simnett R; Carson E; Vanstraelen A, 2013, 'An International Analysis of the Effectiveness of National Public Oversight Bodies Inspection Regimes on Audity Quality', in Accounting and Finance Association of Australia and New Zealand (ed.), AFAANZ 2013, AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013
2013
Prasad AL; Carson E; Simnett R, 2013, 'Do Investments in industry specializations by Big 4 audit firms pay off?', in Accounting and Finance Association of Australia an (ed.), AFAANZ 2013, AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013
2013
Simnett R, 2013, 'Sustainability, Integrated Reporting and Other Assurance Services: Research Opportunities (plenary)', in International Symposium on Audit Research, International Symposium on Audit Research, Sydney, Australia, presented at International Symposium on Audit Research, Sydney, Australia, 28 June 2013 - 29 June 2013
2013
Simnett R; Carson E; Vanstraelen A, 2013, 'An International analysis of the effectiveness of national public oversight bodies inspection regimes on audit quality', in ISAR 2013 - International Symposium on Audit Research, International Symposium on Audit Research, Sydney, Australia, presented at International Symposium on Audit Research - ISAR 2013, Sydney, Australia, 27 June 2013 - 28 June 2013
2013
Simnett R; Carson E; Vanbstraelen A; Trompeter G, 2013, 'Global Audit Firm Networks and the Role of “Other Auditors” Impact on the Quality and Costs of Multinational Group', in European Accounting Association Conference, European Accounting Association Conference, Paris, France, presented at European Accounting Association Conference, Paris, France, 06 May 2013 - 08 May 2013, http://www.eaa2013.org/r/default.asp?sCode=LOGIN&item=CF&association_id=2
2013
White A; Simnett R; Harding NJ, 2012, 'Auditor decision making under uncertainty: Discovering auditor stopping rules', in Programme & Proceedings American Accounting Association Annual Meeting, American Accounting Association, USA, presented at American Accounting Association Annual Meeting, Washington DC, USA, 04 August 2012 - 08 August 2012, http://aaahq.org/am2012/abstract.cfm?submissionID=3395
2012
Kwon SY; Lim Y; Simnett R, 2011, 'Mandatory Auditor Rotation and Audit Quality: An Empirical Evidence in the Korean Audit Market', in American Accounting Association 2011, Annual Meeting Program & Proceedings, American Accounting Association, USA, presented at American Accounting Association 2011, Annual Meeting, Denver, Colorado, USA, 05 August 2011 - 11 August 2011
2011
Roebuck PJ; Simnett R; Pflugrath G, 2010, 'Corporate Social Responsibility: Does Assurance Matter?', in European Accounting Association Conference 2010, European Accounting Association Conference, Istanbul, pp. 1 - 56, presented at European Accounting Association Conference, Istanbul, 19 May 2010 - 22 May 2010
2010
Carson EA; Bedard J; Simnett R, 2010, 'The Impact of Cross-Listing on Audit Fees: Disentangling the Effects of Litigation Risk and Audit Effort', in ISAR Conference 2010, ISAR Conference, Singapore, pp. 1 - 30, presented at ISAR Conference, Singapore, 24 June 2010 - 25 June 2010
2010
Carson EA; Simnett R; Tronnes P, 2010, 'International Consistency and Convergence in the Application of International Auditing Standards: Evidence from Going Concern Modifications', in ISAR Conference 2919, ISAR Conference, Singapore, pp. 1 - 31, presented at ISAR Conference, Singapore, 24 June 2010 - 25 June 2010
2010
Carson EA; Simnett R, 2009, 'International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications', in International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications, Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009
2009
Simnett R; Carson EA; Soo B; Wright AM, 2008, 'The Pricing of Client Risk by Big N and Non Big N Audit Firms: 1996 - 2004', in Programme & Proceedings American Accounting Association Conference 2008, American Accounting Association Mid-Year Meeting 2008, Austin, Texas, USA, presented at American Accounting Association Mid-Year Meeting 2008, Austin, Texas, USA, 17 January 2008 - 19 January 2008
2008
Trotman KT; Simnett R; Khalifa AS, 2007, 'Impact of the type of audit team discussions on auditors` idenfication and mental simulations of material frauds', in 13th International Symposium on Audit Research, 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, presented at 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, 21 June 2007 - 23 June 2007
2007
Simnett R; Chua WF; Vanstraelen A, 2007, 'Assurance on General Purpose Non-Financial Reports: An International Comparison', in 13th International Symposium on Audit Research, 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, presented at 13th International Symposium on Audit Research, Shanghai Jiao Tong University, Shanghai, PRC, 21 June 2007 - 23 June 2007
2007
Carson EA; Simnett R; Ye P, 2006, 'Threats to Auditor Independence: The Impact of Non-Audit Services, Tenure and Alumni Affiliations', in ISAR International Symposium on Audit Research, ISAR International Symposium on Audit Research, Sydney, presented at ISAR International Symposium on Audit Research, Sydney, 22 June 2006 - 23 June 2006
2006
Carson EA; Simnett R; Soo B; Wright A, 2006, 'The Pricing of Client Risk in a Competitive Audit market', in American Accounting Association Mid -year, American Accounting Association Auditing Section 2006 Mid year Conference, Los Angeles, California, presented at American Accounting Association Auditing Section 2006 Mid year Conference, Los Angeles, California, 12 January 2006 - 14 January 2006
2006
Simnett R; Carey PJ; Tanewski G, 2004, 'Voluntary Demand for Auditing by Australian Farm Business', in 2004 AFAANZ Conference, AFAANZ 2004 Annual Conference, Alice Springs, NT, presented at AFAANZ 2004 Annual Conference, Alice Springs, NT, 04 July 2004 - 06 July 2004
2004
Carson EA; Simnett R; S00 B; Wright A, 2002, 'Audit and other services fees: Longitudinal analysis of the audit market', in Professor Robert Faff, Monash University (ed.), Proceedings of the AFAANZ Annual Conference, AFAANZ 2002 Annual Conference, Perth, WA, pp. 43 - 43, presented at AFAANZ 2002 Annual Conference, Perth, WA, 07 July 2002 - 09 July 2002
2002
Abdolmohammadi M; Simnett R; Wright A, 2001, 'A differential use of information by financial analysts for new economy versus traditional economy companies: implications for financial reporting.', in Faff R; Monash University (ed.), Proceedings of the AFAANZ Annual Conference, AFAANZ 2001 Annual Conference, Auckland, New Zealand, pp. 107 - 107, presented at AFAANZ 2001 Annual Conference, Auckland, New Zealand, 01 July 2001 - 03 July 2001
2001
Working Papers
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Hoang H; Simnett R, 2018, Effect of Combined assurance and CSR Assurance on Investors’ Valuation Judgments, http://dx.doi.org
2018
Yang Y; Simnett R, Large Charities' Financial Reporting Framework Choice in Australia, Elsevier BV, http://dx.doi.org10.2139/ssrn.3412617
Reports
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Cortis N; Young A; Powell A; Reeve R; Ho K; Ramia I, 2016, Australian Charities Report 2015, Centre for Social Impact and Social Policy Research Centre, Sydney, http://dx.doi.org/10.4225/53/59a4b308998bc, http://www.csi.edu.au/media/Australian_Charities_Report_2015_Web_ND8DU2P.pdf
2016
Cortis N; Lee I; Reeve R; Simnett R, 2016, Australian Charities Involved Overseas 2014, Centre for Social Impact and Social Policy Research Centre, UNSW, http://dx.doi.org/10.4225/53/59a5f724b7f91, https://www.acnc.gov.au/tools/reports/charities-involved-overseas-2014
2016
Reeve R; Lee I; Simnett R; Cortis N; Chiu E, 2016, Australian Charities and Red Tape 2014, Australian Charities and Not-for-Profits Commission, http://dx.doi.org/10.4225/53/59a5ffda20e57
2016
Powell A; Cortis N; Young A; Reeve R; Simnett R; Ramia I, 2016, Australia's Smallest Charities 2015, Centre for Social Impact and Social Policy Research Centre, UNSW, Sydney, http://dx.doi.org/10.4225/53/59a5f11381efc
2016
Cortis N; Lee I; Powell A; Simnett R; Reeve R, 2015, Australia's Disability Charities 2014, Centre for Social Impact and Social Policy Research Centre, UNSW Australia, Sydney, http://dx.doi.org/10.4225/53/59a4a8d8aed54
2015
Cortis N; Lee I; Powell A; Simnett R; Reeve R, 2015, Australian Charities Report 2014, Centre for Social Impact and Social Policy Research Centre, Sydney, http://dx.doi.org/10.4225/53/59a4b13575ab2, https://www.acnc.gov.au/tools/reports/australian-charities-report-2014
2015
Tronnes PC; Simnett R; Carson E, 2012, International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications, http://files.iaaer.org/research/IAASB_Report_Final_working_version_9_January_2012.pdf?1406556333
2012
Simnett R; Sylph JM; Kerrigan K, 2007, Update on the IAASB's activities 2006
2007
Simnett R, 2006, Update on the IAASB's activities 2005
2006
Books
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Simnett R, 2015, Auditing and Assurance Australia
2015
2007, Auditing and Assurance Services in Australia (2007 Ed), Simnett R; Gay G, (ed.), McGraw Hill, North Ryde
2007
2006, Auditing and Assurance Services in Australia (2006 Ed), Simnett R; Gay G, (ed.), McGraw Hill, North Ryde
2006
Gay G; Simnett R, 2005, Auditing and Assurance Services in Australia (2005 Ed), 3rd, McGraw Hill, North Ryde
2005
Simnett R; Gay G, 2003, Auditing and Assurance Services in Australia (2003 Ed), 2nd, McGrath Hill, Noth Ryde
2003
Maijoor S; Vanstraelen A; Mock TJ; Hasan M; Roebuck PJ; Simnett R; Kirsch HJ, 2002, The determination and communication of level of assurance other than high, 1, International Federation of Accountants, New York
2002
2000, Instructors? resource manual, Auditing and assurance services in Australia, Simnett R; Gay G, (ed.), McGraw Hill, Sydney
2000
Simnett R; Gay G, 2000, Auditing and Assurance Services in Australia (2000 Ed), Original, McGraw Hill, Sydney
2000
2000, Powerpoint slides Auditing and assurance services in Australia, Simnett R; Gay G, (ed.), McGraw Hill, Sydney
2000
Simnett R; Pound P; Gay G, 1997, Auditing concepts and methods., Original, McGraw Hill, Sydney
1997
Simnett R; Pound P; Gay G, 1997, Solutions manual to accompany, auditing concepts and methods., Original, McGraw Hill, Sydney
1997
Simnett R, 1990, The 1990 PY Audit Module Seminar
1990
Simnett R, 1982, The Handbook of Financial Standards for not-for-Profit Organisations
1982
Theses / Dissertations
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Knapp JJ, 2012, Voluntary Administrators and Company Survival: Does Professional Experience and Firm Affiliation Matter?, University of New South Wales, University of New South Wales
2012
Other
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Simnett R, 2006, Developments in International Auditing Standards During 2005
2006
Simnett R, 1995, Case 4-5: S. Ltd
1995
Simnett R; Trotman K, 1995, Case 4-7: Modern Ltd
1995
Software / Code
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Simnett R; Pound P; Gay G, 1997, Slides, auditing concepts and methods, McGraw-Hill, Sydney, Video, Published: 1997, Software / Code
1997

Roger is recognised as a leading international auditing researcher whose research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality and making policy recommendations. His current areas of interests include improving the measurement and assurability of corporate reporting, both financial and nonfinancial disclosures. Roger’s research has appeared in the leading journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory and Contemporary Accounting Research. Roger’s contribution to academia and the profession has been widely recognised and he is a Fellow of the Academy of the Social Sciences in Australia.

Professor Simnett is proficient in teaching any aspect of an auditing or assurance, corporate governance or financial accounting related course. In both 1992 and 1995, he was nominated by the School of Accounting and the Faculty of Commerce and Economics for the Vice Chancellor’s Award for Teaching Excellence.

Some highlights of Professor Simnett’s teaching include:

  • Teaching evaluations consistently well above School and University average.
  • Development of a number of new subjects, including in the area of assurance services and auditing, corporate governance, with recent involvement in the development of assurance of greenhouse gas reporting course.
  • Course evaluations well above average. Last two years of course rating have scored an average score of 6 out of 6, for overall rating of presenter.
  • Twice evaluated as outstanding instructor Australia-wide for Australian Graduate School of Management- EMBA, Introductory Accounting.
  • Co-ordinating teaching and supervisory seminars for the School
  • Text book co-author (with Grant Gay), of Auditing & Assurance Services, McGraw-Hill, with textbook being the leading seller in Australia, as well as writer of support teaching information, and a number of case studies.
  • External PhD examiner for theses submitted at many institutions including: The Chinese University of Hong Kong; Griffith University; The University of Western Australia; Sydney University; University of Technology, Sydney; Edith Cowan University; University of Melbourne.

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