Associate Professor Noel   Harding
Associate Professor

Associate Professor Noel Harding

BEc (Hons) Macq, MCom (Hons) UNSW, PhD UNSW, CPA

Business School
Sch of Accounting, Audit & Tax

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.

Phone
+61 2 9385 6109
Location
Room 3066 Quadrangle building - Ref E15

Publications

  • Book Chapters | 2005
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1016/S1475-1488(04)08002-0
  • Journal articles | 2021
    Associate Professor Noel Harding
    Schaefer TJ; Brown VL; Ege MS; Harding N; Hermanson DR; Higgs JL; Jenkins JG; Smith KW, 2021, 'Comments on Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit', Current Issues in Auditing, http://dx.doi.org/10.2308/ciia-2021-010
    Journal articles | 2021
    Associate Professor Noel Harding
    Chen W; Harding N; He W, 2021, 'Non-Professional Investors' Judgments of the Reliability of Fair Value Estimates - The impact of Investor Mood', Behavioral Research in Accounting, http://dx.doi.org/10.2308/bria-19-035
    Journal articles | 2021
    Associate Professor Noel Harding
    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 and Finance, http://dx.doi.org/10.1111/acfi.12783
    Journal articles | 2020
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.2308/ajpt-17-102
    Journal articles | 2020
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1108/ARJ-06-2017-0107
    Journal articles | 2019
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1111/acfi.12522
    Journal articles | 2017
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.2308/ajpt-51508
    Journal articles | 2017
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1111/ijau.12089
    Journal articles | 2017
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.2308/ajpt-51576
    Journal articles | 2016
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1111/auar.12126
    Journal articles | 2016
    Associate Professor Noel Harding
    Harding N; He W, 2016, 'Investor mood and the determinants of stock prices: An experimental analysis', Accounting and Finance, vol. 56, pp. 445 - 478, http://dx.doi.org/10.1111/acfi.12098
    Journal articles | 2014
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1108/MAJ-08-2013-0914
    Journal articles | 2013
    Associate Professor Noel Harding
    Zhao Y; Harding N, 2013, 'Improving the interpretation of complex audit evidence: The beneficial role of order effects', Abacus, vol. 49, pp. 476 - 505, http://dx.doi.org/10.1111/abac.12016
    Journal articles | 2011
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1504/IJAAPE.2011.042775
    Journal articles | 2010
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1111/j.1467-629X.2010.00342.x
    Journal articles | 2009
    Associate Professor Noel Harding
    Harding NJ; Trotman KT, 2009, 'Improving Assessments of Another Auditors Competence', Auditing: A Journal of Practice & Theory, vol. 28, pp. 53 - 78, http://dx.doi.org/10.2308/aud.2009.28.1.53
    Journal articles | 2008
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1504/AAJFA.2008.021073
    Journal articles | 2007
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1108/13217340710763726
    Journal articles | 2000
    Associate Professor Noel Harding
    Howitt G; Harding NJ, 2000, 'Supplemental instruction and the first course in accounting', Asian Review of Accounting, vol. 8, pp. 123 - 139, http://dx.doi.org/10.1108/eb060724
    Journal articles | 1999
    Associate Professor Noel Harding
    Harding NJ; Trotman KT, 1999, 'Hierarchical differences in audit workpaper review performance', Contemporary Accounting Research, vol. 16, pp. 671 - 684, http://dx.doi.org/10.1111/j.1911-3846.1999.tb00600.x
    Journal articles | 1997
    Associate Professor Noel Harding
    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, http://dx.doi.org/10.1016/S0361-3682(96)00003-7
  • Conference Papers | 2013
    Associate Professor Noel Harding
    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, http://aaahq.org/abo/meetings/2013/program.cfm
    Conference Papers | 2012
    Associate Professor Noel Harding
    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, http://aaa-abo-sprs.peerx-press.org/ms_files/aaa-abo-sprs/2012/06/11/00005347/00/5347_0_art_file_20520_m5hvtv_convrt.pdf
    Theses / Dissertations | 2003
    Associate Professor Noel Harding
    Harding NJ, 2003, Assessing the competence of other auditors: assessment processes and feedback interventions

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