Professor Gary Monroe

Professor Gary Monroe

Professor

PhD, University of Massachusetts | BS, Northern Michigan University

Business School
School of Accounting, Auditing and Taxation

Professor Gary Monroe is an internationally renowned researcher in auditing with an emphasis on audit judgment and the economics of auditing. His main research area of interest is auditing, but he also conducts research in CSR, banking and finance, financial accounting, business ethics and management accounting. With respect to research methods, Gary has published papers using archival, experimental, survey and qualitative research methods. He has published articles in: AAuditing: A Journal of Practice and Theory, Journal of Banking and Finance, Journal of Business Finance & Accounting,Accounting, Auditing and Accountability Journal, The British Accounting Review, Journal of Empirical Legal Studies, Journal of Business Ethics, Abacus, Behavioral Research in Accounting, Journal of Accounting and Public Policy, Journal of Accounting, Auditing and Finance, Accounting and Finance, Journal of Empirical Legal Studies, The International Journal of Accounting, International Journal of Auditing, Advances in Accounting Behavioral Research,Journal of Contemporary Accounting and Economics, Australian Accounting Review, Accounting Education, International Journal of Business Studies, Accounting Research Journal.

He currently serves as Editor-in-Chief for Accounting and Finance [ABDC rank A]. He was also an editor for Auditing: A Journal of Practice & Theory [ABDC rank A*] from 2016 - 2020 and the Finance Section Editor for the Journal of Business Ethics [ABDC rank A / FT50] from 2011 - 2015. He also serves on the Editorial Boards of a number of international journals.

He was Chair of the Accounting Panel for the Australian Business Deans Council 2019 Journal Quality List Review.

He has received awards for his research and teaching awards for his undergraduate teaching and PhD supervision.

In recognition of his outstanding contribution to the accounting academic profession in Australia, he was made a Life Member of the Accounting and Finance Association of Australia and New Zealand in 2013.

Phone
+61-2-9065 9654
Location
Room 3085 Quadrangle building - Ref E15
  • Book Chapters | 2017
    Monroe G; Jidin R, 2017, 'Social Desirability in Behavioral Accounting Research', in The Routledge Companion to Behavioural Accounting Research, Routledge
    Book Chapters | 2007
    Chung J; Monroe G, 2007, 'Context and Whistle-Blowing', in Parrish LA (ed.), Business Ethics in Focus, edn. Original, Nova Science Publisher Inc., Commack, NY, pp. 93 - 111
    Book Chapters | 2002
    Monroe G; Ng J, 2002, 'The Descriptive Ability of Models of Audit Risk', in Mock T; Srivastava R (ed.), Belief-Functions in Business Decision, Physica-Verlag, New York, pp. 113 - 113
  • Journal articles | 2023
    Chong V; Monroe G; Wang I; Zhang F, 2023, 'Performance Measurement Systems Design Choice: The Roles of Political Connection and Social Networking on Firm Performance – Evidence from China', Advances in Accounting Behavioral Research, 26, pp. 43 - 77, http://dx.doi.org/10.1108/S1475-148820230000026003
    Journal articles | 2023
    Chong VK; Wang IZ; Monroe GS; Strike L; Zhang F, 2023, 'The effect of non-financial performance measures, organisational politics and political skill on job performance: Evidence from China', Accounting and Finance, 63, pp. 2557 - 2595, http://dx.doi.org/10.1111/acfi.12984
    Journal articles | 2023
    Khoo ES; Chen L; Monroe GS, 2023, 'Shareholder election of CSR committee members and its effects on CSR performance', Journal of Business Finance and Accounting, 50, pp. 716 - 763, http://dx.doi.org/10.1111/jbfa.12643
    Journal articles | 2023
    Li L; Monroe GS; Coulton J, 2023, 'Managerial litigation risk and auditor choice', International Journal of Auditing, http://dx.doi.org/10.1111/ijau.12322
    Journal articles | 2022
    Azizkhani M; Sami H; Amirkhani K; Monroe G, 2022, 'Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market', The International Journal of Accounting
    Journal articles | 2022
    Li LL; Monroe G; Coulton J, 2022, 'Managerial litigation risk and corporate investment efficiency: Evidence from Universal Demand laws', Journal of Empirical Legal Studies, 20, pp. 196 - 232, http://dx.doi.org/10.1111/jels.12340
    Journal articles | 2022
    Lim Y; Monroe GS, 2022, 'Analyst Coverage and Audit Fees: International Evidence', Journal of Accounting, Auditing and Finance, 37, pp. 466 - 492, http://dx.doi.org/10.1177/0148558X20928243
    Journal articles | 2021
    He C; Li CK; Monroe G; Si Y, 2021, 'Diversity of Signing Auditors and Audit Quality', Auditing: a Journal of Practice and Theory, 40, pp. 27 - 52, http://dx.doi.org/10.2308/AJPT-19-068
    Journal articles | 2021
    Khoo E; Lim Y; Lu L; Monroe G, 2021, 'CSR Performance and the Reputational Incentives of Independent Directors', Journal of Business Finance and Accounting, http://dx.doi.org/10.1111/jbfa.12569
    Journal articles | 2020
    Khoo E; Lim Y; Monroe G, 2020, 'Corporate Reputation and the Timeliness of External Audit and Earnings Announcement', International Journal of Auditing, 24, pp. 366 - 395, http://dx.doi.org/10.1111/ijau.12202
    Journal articles | 2020
    Khoo ES; Lim Y; Monroe G, 2020, 'Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process', Abacus: a journal of accounting, finance and business studies, 56, pp. 348 - 406, http://dx.doi.org/10.1111/abac.12201
    Journal articles | 2020
    Li L; Monroe G; Wang J, 2020, 'State Ownership and Abnormal Accruals in Highly-Valued Firms: Evidence from China', Journal of Contemporary Accounting and Economics, 17, http://dx.doi.org/10.1016/j.jcae.2020.100223
    Journal articles | 2018
    Andon P; Free C; Jidin R; Monroe GS; Turner MJ, 2018, 'The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention', Journal of Business Ethics, 151, pp. 165 - 178, http://dx.doi.org/10.1007/s10551-016-3215-6
    Journal articles | 2018
    Cullen G; Gasbarro D; Monroe GS; Shailer G; Zhang Y, 2018, 'Bank audit fees and asset securitization risks', Auditing: A Journal of Practice and Theory, 37, pp. 21 - 48, http://dx.doi.org/10.2308/ajpt-51751
    Journal articles | 2018
    Hossain S; Chapple ; Monroe , 2018, 'Does auditor gender affect issuing going concern opinion for financially distressed clients?', Accounting and Finance, 58, pp. 1027 - 1061, http://dx.doi.org/10.1111/acfi.12242
    Journal articles | 2018
    Mohd Sanusi Z; Iskandar TM; Monroe GS; Saleh NM, 2018, 'Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors', Accounting, Auditing and Accountability Journal, 31, pp. 75 - 95, http://dx.doi.org/10.1108/AAAJ-12-2015-2362
    Journal articles | 2018
    Monroe G; Qian W; Burritt R, 2018, 'Environmental Management Accounting in Local Government: Functional and Institutional Imperatives', Financial Accountability & Management, 34, pp. 148 - 165, http://dx.doi.org/10.1111/faam.12151
    Journal articles | 2017
    Monroe G; Hossain S; Yazawa K, 2017, 'The Relationship between Audit Team Composition, Audit Fees and Quality', Auditing: A Journal of Practice and Theory, 36, pp. 115 - 135, http://dx.doi.org/10.2308/ajpt-51682
    Journal articles | 2016
    Hossain S; Monroe GS; Wilson M; Jubb C, 2016, 'The effect of networked clients’ economic importance on audit quality', Auditing: A Journal of Practice and Theory, 35, pp. 79 - 103, http://dx.doi.org/10.2308/ajpt-51451
    Journal articles | 2015
    Chong VK; Monroe GS, 2015, 'The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: A structural equation modelling approach', Accounting and Finance, 55, pp. 105 - 132, http://dx.doi.org/10.1111/acfi.12049
    Journal articles | 2015
    Hossain S; Monroe GS, 2015, 'Chief Financial Officers' Short- and Long-term Incentive-based Compensation and Earnings Management', Australian Accounting Review, 25, pp. 279 - 291, http://dx.doi.org/10.1111/auar.12059
    Journal articles | 2014
    Agusman A; Cullen GS; Gasbarro D; Monroe GS; Zumwalt JK, 2014, 'Government intervention, bank ownership and risk-taking during the Indonesian financial crisis', Pacific Basin Finance Journal, 30, pp. 114 - 131, http://dx.doi.org/10.1016/j.pacfin.2014.07.003
    Journal articles | 2014
    Bagherpour MA; Monroe GS; Shailer G, 2014, 'Government and managerial influence on auditor switching under partial privatization', Journal of Accounting and Public Policy, 33, pp. 372 - 390, http://dx.doi.org/10.1016/j.jaccpubpol.2014.04.004
    Journal articles | 2014
    Carey PJ; Monroe GS; Shailer G, 2014, 'Review of Post-CLERP 9 Australian Auditor independence research', Australian Accounting Review, 24, pp. 370 - 380, http://dx.doi.org/10.1111/auar.12047
    Journal articles | 2013
    Azizkhani M; Monroe GS; Shailer GEP, 2013, 'Audit Partner Tenure and Cost of Equity Capital', Auditing - a Journal of Practice and Theory, 32, pp. 183 - 202, http://dx.doi.org/10.2308/ajpt-50308
    Journal articles | 2013
    Cohen JR; Hayes C; Krishnamoorthy G; Monroe GS; Wright AM, 2013, 'The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors', Behavioral Research in Accounting, 25, pp. 61 - 87, http://dx.doi.org/10.2308/bria-50245
    Journal articles | 2011
    Coram PJ; Mock TJ; Monroe G, 2011, 'Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators', British Accounting Review, 43, pp. 87 - 101, http://dx.doi.org/10.1016/j.bar.2011.02.001
    Journal articles | 2011
    Hadad M; Agusman A; Monroe G; Gasbarro D; Zumwalt J, 2011, 'Market discipline, financial crisis and regulatory changes: Evidence from Indonesian banks', Journal of Banking and Finance, 35, pp. 1552 - 1562, http://dx.doi.org/10.1016/j.jbankfin.2010.11.003
    Journal articles | 2011
    Monroe G; Cullen G; Gasbarro D; Zumwalt J, 2011, 'Changes to Mutual Fund Risk: Intentional or Mean Reverting?', Journal of Banking and Finance, 36, pp. 112 - 120, http://dx.doi.org/10.1016/j.jbankfin.2011.06.011
    Journal articles | 2011
    Monroe GS, 2011, 'Financial Reporting and Audit Quality', Australian Accounting Review, 21, pp. 203, http://dx.doi.org/10.1111/j.1835-2561.2011.00137.x
    Journal articles | 2011
    Qian WL; Burritt RL; Monroe G, 2011, 'Environmental management accounting in local government: A case of waste management', Accounting Auditing and Accountability Journal, 24, pp. 93 - 128, http://dx.doi.org/10.1108/09513571111098072
    Journal articles | 2010
    Monroe G; Azizkhani M; Shailer G, 2010, 'The value of Big 4 Audits in Australia', Accounting and Finance, 50, pp. 743 - 766, http://dx.doi.org/10.1111/j.1467-629X.2010.00346.x
    Journal articles | 2010
    Monroe G; Gasbarro D; Cullen G, 2010, 'Mutual Fund Trades and the Value of Contradictory Private Information', Journal of Banking and Finance, 34, pp. 378 - 387, http://dx.doi.org/10.1016/j.jbankfin.2009.08.006
    Journal articles | 2009
    Monroe G; Coram P; Woodliff D, 2009, 'The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Analysis', Auditing, 28, pp. 137 - 152, http://dx.doi.org/10.2308/aud.2009.28.1.137
    Journal articles | 2008
    Monroe G; Agusman A; Gasbarro D; Zumwalt J, 2008, 'Accounting and Capital Market Measures of Risk: Evidence from Asian Banks during 1998-2003', Journal of Banking and Finance, 32, pp. 480 - 488, http://dx.doi.org/10.1016/j.bankfin.2006.06.018
    Journal articles | 2008
    Monroe G; Chan C; Ng J; Tan R, 2008, 'Effects of Employee Support on Junior Accountants’ Job Attitudes and Intention to Quit', Australian Accounting Review, 18, pp. 149 - 160, http://dx.doi.org/10.1111/j.1835-2561.2008.0016.x
    Journal articles | 2008
    Monroe G; Chung J; Cohen J, 2008, 'The Effect of Moods on Auditors’ Inventory Valuation Decisions', Auditing: A Journal of Practice & Theory, 27, pp. 137 - 160, http://dx.doi.org/10.2308/aud.2008.27.2.137
    Journal articles | 2007
    Monroe G; Chung J, 2007, 'An Exploratory Study of Counterexplanation as an Ethical Intervention Strategy', Journal of Business Ethics, 73, pp. 245 - 261, http://dx.doi.org/10.1007/s10551-006-9204-4
    Journal articles | 2007
    Monroe G; Sanusi Z; Iskandar, T; Saleh N, 2007, 'Effects of Goal Orientation, Self-Efficacy and Task Complexity on the Audit Judgment Performance of Malaysian Auditors', Malaysian Accounting Review, 6, http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.497.6434
    Journal articles | 2006
    Chan C; Monroe G; Ng J; Tan R, 2006, 'The Conflict Management Styles of Accountants: An Empirical Study in Australia', International Journal of Management, 23, pp. 289 - 295, https://www.questia.com/library/journal/1P3-1066690801/conflict-management-styles-of-male-and-female-junior
    Journal articles | 2006
    Monroe G; Chan CC; Ng J; Tan R, 2006, 'Conflict Management Styles of Male and Female Junior Accountants', , 23, pp. 289 - 295
    Journal articles | 2004
    Monroe G; Chong V, 2004, 'The Impact of the Emotional Reaction and Cognitive Role of Occupational Stress on Professional Public Accountants' Performance', Asian Review of Accounting, 12, pp. 64 - 78, http://dx.doi.org/10.1108/eb060774
    Journal articles | 2004
    Monroe G; Gasbarro D, 2004, 'The Impact of Monetary Policy Candidness on Australian Financial Markets', Journal of Multinational Financial Management, 14, pp. 35 - 46, http://dx.doi.org/10.1016/S1042-444X(03)00037-9
    Journal articles | 2003
    Monroe G; Chung J, 2003, 'Exploring Social Desirability Bias', Journal of Business Ethics, 44, pp. 291 - 302, http://dx.doi.org/10.1023/A:1023648703356
    Journal articles | 2002
    Monroe GS, 2002, 'Auditor independence: Problems and solutions', Australian Accounting Review, 12, pp. 2, http://dx.doi.org/10.1111/j.1835-2561.2002.tb00197.x
    Journal articles | 2001
    Monroe G; Chung J, 2001, 'A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment', Behavioral Research in Accounting, 13, pp. 111 - 126, http://dx.doi.org/10.2308/bria.2001.13.1.111
    Journal articles | 2000
    Monroe G; Chung J, 2000, 'The Effects of Experience and Task Difficulty on Accuracy and Confidence Assessments of Auditors', Accounting and Finance, 40, pp. 135 - 152, http://dx.doi.org/10.1111/1467-629X.00040
    Journal articles | 2000
    Monroe G; Ng J, 2000, 'An Examination of Order Effects in Auditors’ Inherent Risk Assessments', Accounting and Finance, 40, pp. 153 - 168, http://dx.doi.org/10.1111/1467-629X.00041
    Journal articles | 2000
    Monroe G; Soutar G; Clabaugh CA, 2000, 'Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms', Australian Accounting Review, 10, pp. 65 - 72, http://dx.doi.org/10.1111/j.1835-2561.2000.tb00056.x
    Journal articles | 1999
    Monroe G; Chung J, 1999, 'The Effects of Counterexplanation and Source of Hypothesis on Developing Audit Judgment', Accounting Education, 8, pp. 111 - 126
    Journal articles | 1999
    Monroe G; Kapardis M, 1999, 'Major Fraud by People in Positions of Financial Trust in Australia', Balkan Law Review, 2, pp. 26 - 36
    Journal articles | 1998
    Monroe G; Chung J, 1998, 'Gender Differences in Information Processing: An Empirical Test of the Hypothesis Confirming Strategy in an Audit Context', Accounting and Finance, 38, pp. 265 - 279, http://dx.doi.org/10.1111/1467-629X.00013
    Journal articles | 1998
    Monroe G; Waters R, 1998, 'The Effect of Audit Training and Experience on the Attention Given to Relevant and Irrelevant Information When Assessing Inherent Risk', International Journal of Business Studies, 6, pp. 63 - 77
    Journal articles | 1997
    Monroe G; Christopher ; Humoto S, 1997, 'Voluntary Environmental Disclosure by Australian Listed Mineral Mining Companies: An Application of Stakeholder Theory', The International Journal of Accounting and Business Society, 5, pp. 42 - 66, http://ijabs.ub.ac.id/index.php/ijabs/article/view/124/115
    Journal articles | 1997
    Monroe G; Ng J; Quick R, 1997, 'Risikoorientierte Jahresabachlußprufung und Inharentes Risiko - Zur Bedeutung der Faktoren des Inharenten Risikos', Betriebswirtschaftliche Forschung Und Praxis, 3, pp. 209 - 228
    Journal articles | 1997
    Monroe G; Tan E, 1997, 'The Relation Between Audit Firm Size and Audit Quality: An Empirical Investigation of Australian Audits', Perspectives on Contemporary Auditing, pp. 35 - 47
    Journal articles | 1997
    Quick R; Monroe GS; Ng JKL; Woodliff DR, 1997, 'Risikoorientierte jahresabschlußprüfung und inhärentes risiko - Zur bedeutung der faktoren des inhärenten risikos', Betriebswirtschaftliche Forschung und Praxis, 1997, pp. 209 - 228
    Journal articles | 1996
    Monroe G; Ng J; Woodliff D; Lyon ; ng J, 1996, 'U.K .Auditors Perceptions of Inherent Risk', British Accounting Review, 28, pp. 45 - 72, http://dx.doi.org/10.1006/bare.1996.0003
    Journal articles | 1996
    Monroe G; Waters R, 1996, 'The Effect of Training and Experience on the Organisation of Auditors’ Inherent Risk Knowledge', International Journal of Business Studies, 4, pp. 67 - 88
    Journal articles | 1995
    How JCY; Izan HY; Monroe GS, 1995, 'DIFFERENTIAL INFORMATION AND THE UNDERPRICING OF INITIAL PUBLIC OFFERINGS: AUSTRALIAN EVIDENCE', Accounting & Finance, 35, pp. 87 - 105, http://dx.doi.org/10.1111/j.1467-629X.1995.tb00278.x
    Journal articles | 1995
    Monroe G; Chang M, 1995, 'Factors Affecting Auditors’ Perceptions of Audit Quality', Accountability and Performance Journal, 1, pp. 19 - 56, http://research-repository.uwa.edu.au/en/publications/factors-affecting-auditors-perceptions-of-audit-quality(3b6342c1-5d54-4bb9-b38a-109c6998f232).html
    Journal articles | 1995
    Monroe G; Chang M, 1995, 'The Impact of Inherent Risk, Control Risk and Analytical Review Results on Auditors' Planning Judgments for the Purchases, Cash Disbursements, and Inventory Cycle', Accountability and Performance Journal, 1, pp. 31 - 54, http://research-repository.uwa.edu.au/en/publications/the-impact-of-inherent-risk-control-risk-and-analytical-review-results-on-auditors-planning-judgments-for-the-purchases-cash-disbursements-and-inv
    Journal articles | 1995
    Monroe G; Izan H; How J, 1995, 'Differential Information and the Underpricing of Initial Public Offerings: Australian Evidence', Accounting and Finance, 35, pp. 87 - 106, http://dx.doi.org/10.1111/j.1467-629X.1996.tb00278.x
    Journal articles | 1995
    Monroe G; Lloyd P; Goldschmidt P, 1995, 'The Efficiency of Expert Systems as a Technique for Modelling Audit Judgement', International Journal of Business Studies, 3, pp. 13 - 28, http://research-repository.uwa.edu.au/en/publications/the-efficiency-of-expert-systems-as-a-technique-for-modelling-audit-judgement(bfdc8a88-c2b2-479d-b82f-5207bf700ebb).html
    Journal articles | 1995
    Monroe G; Robinson P; Teh SS, 1995, 'The Effect of Audit Committees on the Likelihood of Receiving a Qualified Audit Opinion', Perspectives on Contemporary Auditing, pp. 17 - 31
    Journal articles | 1995
    Monroe G; Robinson P, 1995, 'The Effect of Audit Committees on the Likelihood of Receiving a Qualified Audit Opinion', Perspectives on Contemporary Auditing, pp. 17 - 31
    Journal articles | 1994
    Monroe G; Woodliff D, 1994, 'Great Expectations: Public Perceptions of the Auditor’s Role', Australian Accounting Review,, 4, pp. 42 - 53, http://dx.doi.org/10.1111/j.1835-2561.1994.tb00157.x
    Journal articles | 1994
    Monroe G; Woodliff D, 1994, 'The Audit Expectation Gap: Messages Communicated Through the Unqualified Audit Report', Perspectives on Contemporary Auditing, pp. 47 - 56
    Journal articles | 1994
    Monroe G, 1994, 'A Laboratory Investigation of the Effects of Limiting Auditors’ Liability', International Journal of Business Studies, 2, pp. 17 - 40
    Journal articles | 1994
    Monroe G, 1994, 'An Empirical Investigation of the Audit Expectation Gap: Australian Evidence', Accounting and Finance, 34, pp. 47 - 74, http://dx.doi.org/10.1111/j.1467-629X.1994.tb00262.x
    Journal articles | 1993
    Monroe G; Ng J; Woodliff D, 1993, 'The Importance of Inherent Risk Factors: Auditors’ Perception', Australian Accounting Review, 3, pp. 34 - 46
    Journal articles | 1993
    Monroe GS; Ng JKL; Woodliff DR, 1993, 'The Importance Of Inherent Risk Factors: Auditors‘ Perceptions', Australian Accounting Review, 3, pp. 34 - 46, http://dx.doi.org/10.1111/j.1835-2561.1993.tb00370.x
    Journal articles | 1993
    Monroe GS; Teh ST, 1993, 'PREDICTING UNCERTAINTY AUDIT QUALIFICATIONS IN AUSTRALIA USING PUBLICLY AVAILABLE INFORMATION', Accounting & Finance, 33, pp. 79 - 106, http://dx.doi.org/10.1111/j.1467-629X.1993.tb00200.x
    Journal articles | 1993
    Monroe GS; Woodliff DR, 1993, 'THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP', Accounting & Finance, 33, pp. 61 - 78, http://dx.doi.org/10.1111/j.1467-629X.1993.tb00195.x
    Journal articles | 1992
    Monroe GS; Juliana N; Wellington AJ, 1992, 'Limiting Auditors‘ Liability: The Potential Consequences', Australian Accounting Review, 1, pp. 16 - 26, http://dx.doi.org/10.1111/j.1835-2561.1992.tb00135.x
  • Conference Presentations | 2022
    Hossain S; Monroe G, 2022, 'Covid-19 impacts on audit fees and audit quality_Australian evidence_AFAANZ', presented at AFAANZ, Melbourne, 03 July 2022 - 05 July 2022
    Conference Abstracts | 2018
    Chung D; Monroe G; Nguyen P, 2018, 'The economic consequences of IFRS adoption on Project Finance', in The EAA 2018 Program Book, Milan, Italy, presented at European Accounting Association Annual Congress, Milan, Italy, 30 May 2018 - 01 June 2018
    Conference Papers | 2016
    Hossain S; Yazawa K; Monroe G, 2016, 'What are the strategies used by the Big N and industry specialist auditors in gaining fee premium?', Brisbane, Australia., presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ), Brisbane, Australia., 04 July 2016 - 06 July 2016
    Conference Papers | 2013
    Monroe G; Agusman A; Gasbarro D; Soedermono W; Tarazi A, 2013, 'Loan Loss Provisions and Lending Behaviour of Banks: Asian Evidence during 1992-2009', in Accounting and Finance Association of Australia and New Zealand (ed.), AFAANZ 2013, AFAANZ 2013, presented at AFAANZ 2013, 07 July 2013 - 09 July 2013
    Conference Papers | 2013
    Monroe G; Gasbarro D; Cullen G; Le K-S, 2013, 'Assessing sentiment timing ability and mutual fund manager skill', in Accounting and Finance Association of Australia and New Zealand (ed.), AFAANZ 2013, AFAANZ 2013, presented at AFAANZ 2013, 07 July 2013 - 09 July 2013
    Conference Papers | 2013
    Monroe G; Jidin R; Lum JY, 2013, 'Effect of Job Satisfaction on the influence of Ethical Conflict on Auditors; Judgments', in 36th European Accounting Association Annual Congress, 36th European Accounting Association Annual Congress, Paris, France, presented at 36th European Accounting Association Annual Congress, Paris, France, 06 May 2013 - 08 May 2013, http://www.eaa2013.org/r/default.asp?sCode=LOGIN&item=CF&association_id=2
    Conference Papers | 2013
    Monroe G; Lim Y; Suwardi S, 2013, 'The Effect of Analyst Coverage on Audit Fees: International Evidence,', in American Accounting Association (ed.), American Accounting Association Annual Meeting, American Accounting Association Annual Meeting, Anaheim, USA, presented at American Accounting Association Annual Meeting, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
    Conference Papers | 2013
    Monroe G; Lum JY; Jidin R, 2013, 'Effect of job satisfaction on the influence of ethical conflict on auditors' judgments.', in AFAANZ 2013, AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013
    Conference Papers | 2013
    Zhang YY; Monroe G; Gasbarro D; Cullen G; Shailer G, 2013, 'Aligning Off-Balance Sheet Risk, On-Balance Sheet Risk and Audit Fees: A PLS Path Modelling Analysis', in Accounting and Finance Association of Australia and New Zealand (ed.), Proceedings AFAANZ 2013, AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013
    Conference Papers | 2012
    Hayes C; Mock TJ; Monroe G, 2012, 'The Effect of Corporate Governance in moderating the Impact of Non-Assurance Services on Perceived Auditor Independence', in Programme & Proceedings 35th Annual Congress of the European Accounting Association,, European Accounting Association,, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf
    Conference Papers | 2012
    Hossain S; Monroe G; Wilson M, 2012, 'The Effect of Links Between Audit Committee Members and Audit Partners on Audit and Auditor Provided Non-Audit Service Fees', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf
    Conference Papers | 2011
    Chung J; Cohen J; Monroe G, 2011, 'The Influence of Ethical Conflict and Emotion on Auditors’ Inventory Judgments', in Accounting and Finance Association Australia and New Zealand Program & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=5
    Conference Papers | 2011
    Cullen G; Gasbarro D; Monroe G; Shailer G; Zhang Y, 2011, 'Asset Securitizations and Audit Fees', in Accounting and Finance Association Australia and New Zealand Program & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=331
    Conference Papers | 2011
    Hossain S; Monroe G, 2011, 'What happens to auditor’s fees where there are multiple links between audit committee members and audit partners?', in American Accounting Association 2011 Annual Meeting Programe & Proceedings, American Accounting Association, USA, presented at American Accounting Association 2011 Annual Meeting, Denver, Colorado, USA, 06 August 2011 - 10 August 2011
    Conference Papers | 2011
    Monroe G; Md Jidin R, 2011, 'The Effects of a Client’s Political Connections on Auditors’ Judgments', in Asia Pacific Conference on International Accounting Issues Program & Proceedings, Asia Pacific Conference on International Accounting Issues, Beijing, PRC, presented at Asia Pacific Conference on International Accounting Issues, Beijing, PRC, 16 October 2011 - 19 October 2011
    Conference Papers | 2010
    Monroe G; Hossain S, 2010, 'Multiple audit committee member-audit partner links and audit quality', in AFAANZ Conference, AFAANZ Conference, New Zealand, pp. 1 - 58, presented at AFAANZ Conference, Christchurch New Zealand, 04 July 2010 - 06 July 2010
    Conference Papers | 2009
    Monroe G; Bagherpour M, 2009, 'Auditor Switching in an Increasingly Competitive Environment', in Auditor Switching in an Increasingly Competitive Environment, International Symposium on Auditing Research 2009, Maastricht, Netherlands, presented at International Symposium on Auditing Research 2009, Maastricht, Netherlands
    Conference Papers | 2009
    Monroe G; Cohen J; Hayes C; Krishnamoorthy G; Wright A, 2009, 'The Impact of The Sarbanes-Oxley Act on the Financial Reporting Process: Experiences of Directors', in The Impact of The Sarbanes-Oxley Act on the Financial Reporting Process: Experiences of Directors, Accounting at a Tipping Point - 2009 Annual Meeting & Conference on Teaching & Learning in Accounting, New York, USA, presented at Accounting at a Tipping Point - 2009 Annual Meeting & Conference on Teaching & Learning in Accounting, New York, USA, 01 August 2009 - 05 August 2009
    Conference Papers | 2009
    Monroe G; Cullen G; Gasbarro D; Zumwalt J, 2009, 'Mutual Fund Risk: Mean Reversion or Gaming?', in Mutual Fund Risk: Mean Reversion or Gaming?, Asian Finance Association International conference 2009, Brisbane, Australia, presented at Asian Finance Association International conference 2009, Brisbane, Australia, 30 June 2009 - 03 July 2009
    Conference Papers | 2009
    Monroe G; Gasbarro ; Le , 2009, 'Selectivity in Mutual Fund Trades, Market Discipline, Financial Crisis and Regulatory Changes: Evidence from Indonesian Banks', in Programme & Proceedings Australasian Finance and Banking Conference, 22nd Australian Finance and Banking Conference, Sydney, presented at 22nd Australian Finance and Banking Conference, Sydney, Australia, 16 December 2009 - 18 December 2009
    Conference Papers | 2009
    Monroe G; Gasbarro D; Zumwalt JK, 2009, 'Systematic Risk and the Performance of Mutual Funds Pursuing Momentum and Contrarian', in Programme and Proceedings 22nd Australasian Finance and Banking Conference, 22nd Australian Finance and Banking Conference, Sydney, presented at 22nd Australian Finance and Banking Conference, Sydney, Australia, 16 December 2009 - 18 December 2009
    Conference Papers | 2009
    Monroe G; Hadad M; Agusman AS; Gasbarro D; Zumwalt JK, 2009, 'Market Discipline, Financial Crisis and Regulatory Changes: Evidence from Indonesian Banks', in Programme & Proceedings of the 22nd Australasian Finance and Banking Conference, 22nd Australian Finance and Banking Conference, Sydney, pp. 1552 - 1562, presented at 22nd Australian Finance and Banking Conference, Sydney, Australia, 16 December 2009 - 18 December 2009, http://dx.doi.org/10.1016/j.jbankfin.2010.11.003
    Conference Papers | 2009
    Monroe G; Sarker TK, 2009, 'Influence of Regulation and Information on Environmental Investment Decision-Making: An Experimental Study', in Influence of Regulation and Information on Environmental Investment Decision-Making: An Experimental Study, Asia Pacific Academy of Business in Society (APABIS) Conference,2009, Brisbane, Australia, presented at Asia Pacific Academy of Business in Society (APABIS) Conference,2009, Brisbane, Australia, 05 November 2009 - 06 November 2009
    Conference Papers | 1983
    Monroe GS, 1983, 'ACCOUNTING AND HUMAN INFORMATION PROCESSING.', in Proceedings of the Hawaii International Conference on System Science, pp. 464 - 475
    Preprints |
    Agusman A; Monroe GS; Gasbarro D; Zumwalt JK, Loan Loss Reserves and Bank Stock Returns: Evidence from Asian Banks, , http://dx.doi.org/10.2139/ssrn.1227362
    Preprints |
    Chong K-M; Dolley C; Houghton KA; Monroe GS, The Effect of Contracting-out Audits on Resource Allocation and Efficiency in Public Sector Audits, , http://dx.doi.org/10.2139/ssrn.276698
    Preprints |
    Clarke A; Cullen GS; Gasbarro D; Monroe GS, Mutual Funds and Risk Gaming, , http://dx.doi.org/10.2139/ssrn.1007389
    Preprints |
    Cullen GE; Gasbarro D; Monroe GS; Zumwalt JK, Investor Sentiment and Momentum and Contrarian Trading Strategies: Mutual Fund Evidence, , http://dx.doi.org/10.2139/ssrn.1911010
    Preprints |
    Cullen GS; Gasbarro D; Le K-S; Monroe GS, Selectivity, Style, Sentiment and Skill in Mutual Fund Trades, , http://dx.doi.org/10.2139/ssrn.1663112
    Preprints |
    Cullen GS; Gasbarro D; Monroe GS; Le K-S, Selectivity in Mutual Fund Trades, , http://dx.doi.org/10.2139/ssrn.1458864
    Preprints |
    Cullen GS; Gasbarro D; Monroe GS; Zumwalt JK, Investor Sentiment and the Performance of Mutual Funds Pursuing Momentum and Contrarian Trading Strategies, , http://dx.doi.org/10.2139/ssrn.1663439
    Preprints |
    Cullen GS; Gasbarro D; Monroe GS; Zumwalt JK, Systematic Risk and the Performance of Mutual Funds Pursuing Momentum and Contrarian Trades, , http://dx.doi.org/10.2139/ssrn.1460353
    Preprints |
    Cullen GS; Gasbarro D; Monroe GS, Broker Recommendations and Mutual Fund Trades, , http://dx.doi.org/10.2139/ssrn.1007386
    Preprints |
    Gasbarro D; Cullen GS; Monroe GS; Zumwalt JK, Mutual Fund Trades: Timing Sentiment and Managing Tracking Error Variance, , http://dx.doi.org/10.2139/ssrn.2131655
    Preprints |
    Gasbarro D; Monroe GS; Schwebach RG; Teh ST, Comparative Value-Relevance of GAAP, IBES, S&P Core, Cash Earnings and Cash Flows, , http://dx.doi.org/10.2139/ssrn.2195959
    Preprints |
    Hadad MD; Agusman A; Monroe GS; Gasbarro D; Zumwalt JK, Market Discipline, Financial Crisis and Regulatory Changes: Evidence from Indonesian Banks, , http://dx.doi.org/10.2139/ssrn.1460297
    Preprints |
    He C; Li C; Monroe GS; Si Y, Diversity of Signing Auditors and Audit Quality, , http://dx.doi.org/10.2139/ssrn.3239092
    Preprints |
    Li L; Monroe GS; Coulton J, Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Derivative Lawsuits, , http://dx.doi.org/10.2139/ssrn.3147435
    Preprints |
    Raz AF; Agusman A; Gasbarro D; Monroe GS, Off-Balance Sheet Derivatives and Banking Risk: Indonesian Evidence, , http://dx.doi.org/10.2139/ssrn.2647435
    Preprints |
    Soedarmono W; Tarazi A; Agusman A; Monroe GS; Gasbarro D, Loan Loss Provisions and Bank Lending Behavior: Do Information Sharing and Borrowerss Legal Rights Matter?, , http://dx.doi.org/10.2139/ssrn.2782707
    Preprints |
    Soedarmono W; Tarazi A; Agusman A; Monroe GS; Gasbarro D, Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?, , http://dx.doi.org/10.2139/ssrn.2131582
    Preprints |
    Soedarmono W; Tarazi A; Agusman A; Monroe GS; Gasbarro D, Loan Loss Provisions and Lending Behaviour of Banks: Asian Evidence During 1992-2009, , http://dx.doi.org/10.2139/ssrn.2131583
    Preprints |
    Zhang Y; Monroe GS; Gasbarro D; Cullen GS; Shailer G, Asset Securitizations and Audit Effort, , http://dx.doi.org/10.2139/ssrn.1911700

I have been awarded over $600,000 in research funding including: ARC LIEF grant, 2016 [$260,000]; ARC Linkage Grant, 2009 [$255,000]; CPA Australia and CAANZ Contemporary Audit Topics Grant [$10,000]; Institute of Chartered Accountants Australia, 2014 [$15,765]; CPA Australia Synthesis Project Research Grant, 2012 [$5,000]; Canadian Academic Accounting Association Research Grant, Canada, 2008 [$9,000]; 7 AFAANZ Research Grants [total of $40,000]; Small ARC Grant, 2000 [$10,000].

  • CPA Australia and CAANZ Contemporary Audit Topics Grant ($10,000) “Audit market structure and competition in Australia during 2019-2022” (with Sarowar Hossain), 2022.
  • and Finance Association of Australia and New Zealand Research Grant ($5,000) for “The effect of delegation and motivated forgetting on misreporting: The moderating role of mindfulness” (with Vincent Chong, Janne Chung and Isabel Wang), 2016.
  • Australian Research Council LIEF grant ($260,000) “Enhanced modelling capacity for the Industrial Ecology Virtual Laboratory” LE160100066, 2015 (with T. Wiedmann, M. Diesendorf, M. Balatbat, M. Lenzen, P. Perez, P. Lant, S. Kenway, A. Halog, and R. Crawford).
  • Institute of Chartered Accountants Australia ($15,765) for “An investigation of personality and whistle-blowing accounting fraud” (with Paul Andon and Clinton Free), 2014.
  • University of Western Australia Business School Research Development Scheme ($6,000) for “The impact of organizational ethical climate, delegation, compensation scheme and moral disengagement on employees’ unethical behaviours” (with Vincent Chong and Isabel Wang), 2014,
  • Accounting and Finance Association of Australia and New Zealand Research Grant ($11,020) for “Political connections, social networking, and performance measurement systems: Evidence from Australia and China” (with Vincent Chong and Frank Zhang), 2013.
  • AASIG/CPA Australia Synthesis Project Research Grant ($5,000) for “Auditor Independence” (with Peter Carey and Greg Shailer), 2012.
  • ARC Linkage Grant ($255,000) for “Investment Approaches and Opportunities in Renewable Energy and Financial Resource Markets using Semi-parametric approaches to evolutionary subset Time-series Lattice-ladder Modelling” (with T J O’Neill, R D Terrell, A H Welsh and J Penm), 2009 – 2010 .
  • Canadian Academic Accounting Association Research Grant ($9,000) for “Creating Bias in Accounting Estimates” (with Janne Chung and Jeff Cohen), 2008.
  • Accounting and Finance Association of Australia and New Zealand Research Grant ($5,500) for “The Impact of Sustainability Disclosure and Assurance Reports on Financial Report Users’ Share Price Judgments and Perceptions of Information Reliability” (with Paul Coram), 2007.
  • Association of Australia and New Zealand Research Grant ($5,000) for “The Effects of Strategic Systems Audit Approach on Auditors’ Hypotheses Generation and Hypotheses Evaluation” (with Radzi Jidin), 2006.
  • Accounting and Finance Association of Australia and New Zealand Research Grant ($5,000) for the “Development of Self-Report Measures of Auditor Expertise” (with Steven Fraser), 2006.
  • Accounting and Finance Association of Australia and New Zealand Research Grant ($3,800) for “Team Effectiveness: An Empirical Examination of its Antecedents” (with Chris Chan, Juliana Ng, J. and Rebecca Tan), 2005.
  • Accounting and Finance Association of Australia and New Zealand Research Grant ($5,000), “The Joint Effect of Voluntary Non-Financial Disclosure and Assurance on Company Valuation Judgments” (with Paul Coram), 2004.
  • ARC Small Research Grant ($10,000) for “The Role of Private Information and Management Control Systems on Managers’ Project Evaluation Judgements in Multi-Period and Multi-Agent Settings (with Vincent Chong, Janne Chung and Ian Eggleton), 2000.
  • Small and Medium-Sized Research Centre Research Grant ($3,342) for Turnover Intention in Small and Medium-Sized Public Accounting Firms: A Test on the Antecedents and Consequences of Job Burnout” (with Vincent Chong), 1999.
  • Small and Medium-Sized Research Centre Research Grant ($5,000) for “The Effect of Explanation and Counter-explanation on Fraud Detection” (with Janne Chung), 1999.
  • Industry Research Grant from the Office of the Auditor General ($5,000) for” An Analysis of the Cost Effectiveness and Efficiency of Out-sourced vs Internal Audits”, 1998.
  • Richard D Irwin Dissertation Fellowship ($10,000).
  • Peat Marwick Mitchell & Company Research Fellowship ($8,000).

  • Best Paper Award, Corporate Social Responsibility Stream for Khoo, E., Chen, L. and Monroe, G. S., “Shareholder Election of CSR Committee Members and its Effects on CSR Performance”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, July 2021.
  • Best Paper Award, Auditing Stream for Dai, L., Monroe, G. S. and Qin, L., “Auditors' Information Acquisition along the Supply Chain and Audit Quality”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, July 2021.
  • Best Paper Award, Corporate Social Responsibility Stream for Khoo, E., Lim, Y. Lu, L. Y. and Monroe, G. S., “Independent Directors’ Reputation Incentives and CSR Performance”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, July 2019.
  • Best Paper Award, Auditing Stream for Khoo, E., Lim, Y. and Monroe, G. S., “The Impact of Audit Committee Members’ Reputation Incentives on Monitoring the Financial Reporting Process”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, July 2018.
  • ANCAAR Distinguished Audit Research Scholar, 2017 – current.
  • Award for Outstanding Service to Auditing: A Journal of Practice and Theory for outstanding contributions to the review process in 2015.
  • Life Member, Accounting and Finance Association of Australia and New Zealand, 2013. In recognition of my outstanding contribution to the accounting academic profession in Australia.
  • Vernon Zimmerman Best Paper Award for Lum, J. Y., Jidin, R. and Monroe, G. S., “The Effect of Auditors’ Job Satisfaction on the Influence of Ethical Conflict on Auditors’ Inventory Judgments”, 25th Asian Pacific Conference on International Accounting Issues, November 2013.
  • Vernon Zimmerman Best Paper Award for Jidin, R. and Monroe, G. S., “The Effects of a Client’s Political Connections on Auditors’ Judgements”, 23rd Asian-Pacific Conference on International Accounting Issues, Beijing, China, October, 2011.
  • Vernon Zimmerman Best Paper Award for Chong, K. M., Dolley, C., Houghton, K. and Monroe, G. S., “The Effect of Outsourcing Public Sector Audits on Audit Hours”, 13th Asian-Pacific Conference on International Accounting Issues, Rio de Janeiro, Brazil, October 2001.
  • Manuscript of the Year Award, by the Accounting Association of Australia and New Zealand, Monroe, G. S. and S. T. Teh, “Predicting Uncertainty Audit Qualifications in Australia Using Publicly Available Information”, Accounting and Finance, November 1993, Vol. 33 No. 2, pp 79-106.
  • Outstanding Researcher Award, Faculty of Business, Edith Cowan University, 1997.
  • Award for Excellence in Postgraduate Supervision, Edith Cowan University, 1996.
  • Award for Excellence in Research Leadership, presented by the Postgraduate and Honours Student Association of Edith Cowan University, 1999.
  • Distinguished Lecturer Award, University of Massachusetts, 1976.
  • Valedictorian, Northern Michigan University, 1975 (4.0 out of 4.0 grade point average).

I am an active researcher with more than 60 refereed journals articles and 3 refereed chapters in research books. This includes 15 A* and 24 A ranked publications based on the Australian Business Deans Council (ABDC) journal rankings and 3 publications in journals on the Financial Times Top 50 Journals list (FT50). My main research area of interest is auditing, but I also conduct research in banking and finance, financial accounting, business ethics and management accounting. With respect to research methods, I have published papers using archival, experimental, survey and qualitative research methods.

Editorships

  • Editor-in-Chief, Deputy Editor in Chief, Accounting and Finance, 2002 – current (Deputy Editor 2002 – 2019, Deputy Editor in Chief from 2019, Editor-in-Chief from 2021) [ABDC A].
  • Editor, Auditing: A Journal of Practice and Theory, 2016 – 2020 [ABDC A*].
  • Finance Section Editor, Journal of Business Ethics, 2011 – 2015 [ABDC A / FT50].

Memberships - Company Boards, Professional Associations

  • Fellow, CPA Australia
  • Life Member, Accounting and Finance Association of Australia and New Zealand
  • Past President, Accounting and Finance Association of Australia and New Zealand
  • American Accounting Association
  • Board of Directors, Expertential Pty Ltd

Previous Selected University and non-University Engagement Activities

  • Chair of the Accounting Panel for the Australian Business Deans Council 2019 Journal Quality List Review.
  • Chair of the Technical Committee for Auditing for the Accounting and Finance Association of Australia and New Zealand Annual Conference, 2014 – 2019.
  • Research Grant Committee for Accounting and Finance Association of Australia and New Zealand, 2014 – 2019
  • Accounting and Finance Association of Australia and New Zealand Visiting Professor, 2015.
  • International Symposium on Auditing Research, member of the UNSW technical committee, 2010 – current.
  • UNSW ASB Human Research Ethics Panel Chair, 2011 – 2020.
  • UNSW ASB Experimental Lab Management Committee, 2011 – 2020.
  • Academic Board, The Australian National University, 2002 – 2003.
  • Management Review and Audit Committee, Edith Cowan University, 1994 – 2002.
  • Academic Board, Edith Cowan University, 1994 – 2001, (Deputy Chair during 1997 and Chair of Academic Board during 1998).

My Research Supervision

Miaodi Han, Scientia PhD student

Ling Qin, Scientia PhD student

My Teaching

Current Courses 

  • ACCT4897 Seminar in Research Methodology
  • ACCT5997 Seminar in Research Methodology
  • ACCT5942 Corporate Accounting and RegulationCourse

Previous Courses

Auditing, Advanced Auditing, Introductory Financial and Managerial Accounting, Company Accounting, Cost Accounting, Management Accounting, Advanced Management Accounting, Accounting Theory, Accounting Information Systems., Business Research Methods, MBA Financial and Managerial Accounting, Behavioural Research in Accounting and Accounting Research Methods.