Emeritus Professor Roger Simnett

Emeritus Professor Roger Simnett

Emeritus Professor
Business School
School of Accounting, Auditing and Taxation

Professor Roger Simnett

Professor of Accounting, Scientia Professor

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

About Roger

Roger Simnett is an Emeritus Professor at UNSW Sydney and a Professorial Research Fellow and Research Director at the Deakin Integrated Reporting Centre at Deakin University. He has over 25 years background in international standard setting, including being a member of the International Auditing and Assurance Standards Board (2002-2005, 2019-2021), and the Chair and CEO of the Australian Auditing and Assurance Standards Board (2017-2020). He researches extensively in audit and assurance and has numerous refereed and professional publications. In 2018 he was awarded the Order of Australia for service to the accounting profession and education and in 2019 was elected to the Australian Accounting Hall of Fame. He is also a Fellow of CPA Australia and the Academy of Social Sciences.

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

Phone
+61 2 9385 5825
Location
Room 3052, Quadrangle building – Ref E15
  • Books | 2015
    Simnett R, 2015, Auditing and Assurance Australia
    Books | 2007
    , 2007, Auditing and Assurance Services in Australia (2007 Ed), Simnett R; Gay G, (ed.), McGraw Hill, North Ryde
    Books | 2006
    , 2006, Auditing and Assurance Services in Australia (2006 Ed), Simnett R; Gay G, (ed.), McGraw Hill, North Ryde
    Books | 2005
    Gay G; Simnett R, 2005, Auditing and Assurance Services in Australia (2005 Ed), McGraw Hill, North Ryde
    Books | 2003
    Simnett R; Gay G, 2003, Auditing and Assurance Services in Australia (2003 Ed), McGrath Hill, Noth Ryde
    Books | 2002
    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, International Federation of Accountants, New York
    Books | 2000
    , 2000, Instructors? resource manual, Auditing and assurance services in Australia, Simnett R; Gay G, (ed.), McGraw Hill, Sydney
    Books | 2000
    , 2000, Powerpoint slides Auditing and assurance services in Australia, Simnett R; Gay G, (ed.), McGraw Hill, Sydney
    Books | 2000
    Simnett R; Gay G, 2000, Auditing and Assurance Services in Australia (2000 Ed), McGraw Hill, Sydney
    Books | 1997
    Simnett R; Pound P; Gay G, 1997, Auditing concepts and methods., McGraw Hill, Sydney
    Books | 1997
    Simnett R; Pound P; Gay G, 1997, Solutions manual to accompany, auditing concepts and methods., McGraw Hill, Sydney
    Books | 1990
    Simnett R, 1990, The 1990 PY Audit Module Seminar
    Books | 1982
    Simnett R, 1982, The Handbook of Financial Standards for not-for-Profit Organisations
  • Book Chapters | 2022
    Simnett R; Zhou S; Hoang H, 2022, 'The history and future of sustainability assurance', in Handbook of Accounting and Sustainability, pp. 241 - 259
    Book Chapters | 2020
    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
    Book Chapters | 2016
    Simnett R; Zhou S; Hoang H, 2016, 'Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting', in Integrated Reporting: A New Accounting Disclosure, Springer, pp. 269 - 286, http://dx.doi.org/10.1057/978-1-137-55149-8_14
    Book Chapters | 2014
    Simnett R, 2014, 'Assurance of environmental social and sustainability information', in Hay D; Knechel WR; Willekens M (ed.), The Routledge Companion to Auditing, Routledge, pp. 325 - 337, http://www.routledge.com/books/details/9780415633635/
    Book Chapters | 2014
    Simnett R, 2014, 'Information cues and Accounting Judgement', in Encyclopedia of Management
    Book Chapters | 2014
    Simnett R, 2014, 'Wiley Encyclopedia of Management', in Cooper CL (ed.), Wiley Encyclopedia of Management, Wiley, http://dx.doi.org/10.1002/9781118785317
    Book Chapters | 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
    Book Chapters | 2005
    Simnett R, 2005, 'Information Cues in Accounting Judgement', in Clubb C (ed.), Blackwell Encyclopedia of Management, Blackwell Publishing, London, pp. 231 - 235, http://dx.doi.org/10.1002/9781118785317.weom010051
    Book Chapters | 2004
    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
    Book Chapters | 2002
    Simnett R, 2002, 'Auditors' Liability to Third parties: The Next Step', in Corporation Law: Principles, Policy and Process
    Book Chapters | 1996
    Simnett R, 1996, 'Information Cues Choice', in Encyclopedic Dictionary of Accounting
  • Journal articles | 2024
    Ge QI; Simnett R; Zhou S, 2024, 'Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners', Auditing, 43, pp. 101 - 124, http://dx.doi.org/10.2308/AJPT-2020-133
    Journal articles | 2024
    Lu M; Simnett R; Zhou S, 2024, 'Should Companies Use the Same Provider for Financial Statement Audit and Assurance of Extended External Reports?', Current Issues in Auditing, 18, pp. P20 - P25, http://dx.doi.org/10.2308/CIIA-2022-036
    Journal articles | 2024
    Wang R; Chua WF; Simnett R; Zhou S, 2024, 'Is greater connectivity of financial and non-financial information in annual reports valued by market participants?', British Accounting Review, 56, http://dx.doi.org/10.1016/j.bar.2024.101407
    Journal articles | 2023
    Lu M; Simnett R; Zhou S, 2023, 'Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences', Auditing, 42, pp. 125 - 154, http://dx.doi.org/10.2308/AJPT-19-080
    Journal articles | 2023
    Yang YJ; Simnett R, 2023, 'Determinants and Quality of Audits and Reviews of Small Charities Financial Statements', International Journal of Auditing, http://dx.doi.org/10.1111/ijau.12310
    Journal articles | 2022
    Carson E; Simnett R; Thürheimer U; Vanstraelen A, 2022, 'Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees', Journal of Accounting Research, 60, pp. 1419 - 1462, http://dx.doi.org/10.1111/1475-679X.12418
    Journal articles | 2022
    Simnett R, 2022, 'Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard-setters', International Journal of Auditing, 26, pp. 32 - 36, http://dx.doi.org/10.1111/ijau.12271
    Journal articles | 2022
    Yang Y; Simnett R; Carson E, 2022, 'Auditors’ propensity and accuracy in issuing going-concern modified audit opinions for charities', Accounting and Finance, 62, pp. 1273 - 1306, http://dx.doi.org/10.1111/acfi.12823
    Journal articles | 2022
    Yang YJ; Simnett R, 2022, 'Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits', Auditing: a Journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-19-112
    Journal articles | 2021
    Krasodomska J; Simnett R; Street DL, 2021, 'Extended external reporting assurance: Current practices and challenges', Journal of International Financial Management and Accounting, 32, pp. 104 - 142, http://dx.doi.org/10.1111/jifm.12127
    Journal articles | 2020
    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, 30, pp. 243 - 248, http://dx.doi.org/10.1111/auar.12314
    Journal articles | 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, 56, pp. 320 - 347, http://dx.doi.org/10.1111/abac.12202
    Journal articles | 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, 31, pp. 81 - 96, http://dx.doi.org/10.2308/bria-52285
    Journal articles | 2019
    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, 59, pp. 59 - 85, http://dx.doi.org/10.1111/acfi.12439
    Journal articles | 2019
    Zhou S; Simnett R; Hoang H, 2019, 'Evaluating Combined Assurance as a New Credibility Enhancement Technique', AUDITING: A Journal of Practice & Theory, 38, pp. 235 - 259, http://dx.doi.org/10.2308/ajpt-52175
    Journal articles | 2018
    Simnett R; Trotman KT, 2018, 'Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality', Behavioral Research in Accounting, 30, pp. 55 - 76, http://dx.doi.org/10.2308/bria-52138
    Journal articles | 2017
    Zhou S; Simnett R; Green W, 2017, 'Does Integrated Reporting Matter to the Capital Market?', Abacus, 53, pp. 94 - 132, http://dx.doi.org/10.1111/abac.12104
    Journal articles | 2016
    Simnett R; Carson E; Vanstraelen A, 2016, 'International archival auditing and assurance research: Trends, methodological issues, and opportunities', Auditing, 35, pp. 1 - 32, http://dx.doi.org/10.2308/ajpt-51377
    Journal articles | 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, 35, pp. 141 - 168, http://dx.doi.org/10.2308/ajpt-51414
    Journal articles | 2015
    Cohen JR; Simnett R, 2015, 'A forum on CSR and assurance services', Auditing, 34, pp. vii, http://dx.doi.org/10.2308/ajpt-10454
    Journal articles | 2015
    Cohen JR; Simnett R, 2015, 'CSR and assurance services: A research agenda', Auditing, 34, pp. 59 - 74, http://dx.doi.org/10.2308/ajpt-50876
    Journal articles | 2015
    Fu Y; Carson E; Simnett R, 2015, 'Transparency report disclosure by Australian audit firms and opportunities for research', Managerial Auditing Journal, 30, pp. 870 - 910, http://dx.doi.org/10.1108/MAJ-06-2015-1201
    Journal articles | 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, 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=
    Journal articles | 2015
    Simnett R; Huggins AL, 2015, 'Integrated reporting and assurance: Where can research add value?', Sustainability Accounting, Management and Policy Journal, 6, pp. 29 - 53, http://dx.doi.org/10.1108/SAMPJ-09-2014-0053
    Journal articles | 2014
    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, 33, pp. 167 - 196, http://dx.doi.org/10.2308/ajpt-50814
    Journal articles | 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
    Journal articles | 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, 28, pp. 719 - 747, http://dx.doi.org/10.2308/acch-50791
    Journal articles | 2012
    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, 31, pp. 47 - 73, http://dx.doi.org/10.2308/ajpt-10295
    Journal articles | 2012
    Simnett R, 2012, 'Assurance of Sustainability Reports: Revision of ISAE 3000 and Associated Research Opportunities', Sustainability Accounting, Management and Policy Journal, 3, pp. 89 - 98, http://dx.doi.org/10.1108/20408021211223570
    Journal articles | 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, 30, pp. 121 - 148
    Journal articles | 2011
    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, 5, pp. A1 - A12, http://dx.doi.org/10.2308/ciia-50083
    Journal articles | 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, 30, pp. 32 - 43
    Journal articles | 2011
    Simnett R; Adams S, 2011, 'Integrated Reporting: An Opportunity for Australia’s Not-for-Profit Sector', Australian Accounting Review, 21, pp. 292 - 301
    Journal articles | 2011
    Simnett R; Martinov-Bennie N; Cohen J, 2011, 'Impact of the CFO’s Affiliation on Auditor Independence', Managerial Auditing Journal, 26, pp. 656 - 671
    Journal articles | 2011
    Simnett R, 2011, 'The Journey Toward Integrated Reporting', , pp. 1 - 41
    Journal articles | 2009
    Simnett R; Chua WF; Vanstraelen A, 2009, 'Assurance on sustainability reports: an international comparison', Accounting Review, 84, pp. 937 - 967
    Journal articles | 2009
    Simnett R; Green W, 2009, 'Getting the World on Board', Intheblack, pp. 46 - 49
    Journal articles | 2009
    Simnett R; Huggins A; Nugent M, 2009, 'Developing an International Assurance Standard on Greenhouse Gas Statements', Accounting Horizons, 23, pp. 347 - 364
    Journal articles | 2009
    Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x
    Journal articles | 2009
    Simnett R; Moroney R, 2009, 'Differences in Industry Specialist Specialty Knowledge and Business Risk Identification and Evaluation', Behavioral Research in Accounting, 21, pp. 73 - 89
    Journal articles | 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, 26, pp. 1115 - 1142
    Journal articles | 2008
    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
    Journal articles | 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, 47, pp. 667 - 691
    Journal articles | 2007
    Hancock P; Simnett R, 2007, 'Accounting and Auditing Standards Boards', Australian Accounting Review, 17, pp. 2 - 2, http://dx.doi.org/10.1111/j.1835-2561.2007.tb00436.x
    Journal articles | 2007
    Simnett R; Nugent M, 2007, 'Developing an Assurance Standard for Carbon Emissions Disclosures.', Australian Accounting Review, 17, pp. 37 - 47
    Journal articles | 2007
    Simnett R, 2007, 'A Critique of the International Auditing and Assurance Standards Board.', Australian Accounting Review, 17, pp. 28 - 36
    Journal articles | 2006
    Abdolmohammadi M; Simnett R; Thibodeau J; Wright A, 2006, 'Sell-side analysts reports and the current external reporting model', Accounting Horizons, 20, pp. 375 - 389
    Journal articles | 2006
    Carson EA; Ferguson AC; Simnett R, 2006, 'Australian Audit Reports: 1996-2003', Australian Accounting Review, 16, pp. 89 - 96
    Journal articles | 2006
    Simnett R; Carey PJ, 2006, 'Audit Partner Tenure and Audit Quality', Accounting Review, 81, pp. 653 - 676
    Journal articles | 2006
    Simnett R; Thavapalan S; Moroney R, 2006, 'The Impact of the PricewaterhouseCoopers Merger on Auditor-Client Alignment', Pacific Accounting Review, 18, pp. 70 - 89
    Journal articles | 2005
    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, 9, pp. 91 - 102
    Journal articles | 2005
    Simnett R; Wright A, 2005, 'The Portfolio of Knowledge Required by Industry Specialist Auditors', Accounting and Business Research, 35, pp. 87 - 102, http://dx.doi.org/10.1080/00014788.2005.9729664
    Journal articles | 2005
    simnett ; carey , 2005, 'Providing Business Advice for Small to Medium Enterprises',
    Journal articles | 2003
    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, 22, pp. 171 - 187
    Journal articles | 2002
    Barkess LK; Simnett R; Urquhart P, 2002, 'The effect of client fee dependence on auditor independence', Australian Accounting Review, 12, pp. 14 - 22
    Journal articles | 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, 38, pp. 280 - 293, http://dx.doi.org/10.1111/1467-6281.00109
    Journal articles | 2002
    Moroney R; Simnett R; Thavapalan S, 2002, 'The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: a note', Accounting and Finance, 42, pp. 153 - 167
    Journal articles | 2002
    Simnett R; Trotman KT, 2002, 'Research methods for examining independence issues: experimental and economics-of-auditing approaches', Australian Accounting Review, 12, pp. 23 - 31
    Journal articles | 2002
    Simnett R, 2002, 'Developments in International Auditing Standards during 2001', , 25, pp. 14 - 17
    Journal articles | 2002
    Simnett R, 2002, 'Qantas Ltd', Business Measurement Case Development and Research Program, pp. 1 - 27
    Journal articles | 2001
    Gniewosz G; Fargher NL; Simnett R, 2001, 'Auditors assessment of hedge effectiveness', International Journal of Auditing, pp. 3 - 19
    Journal articles | 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, 37, pp. 352 - 368
    Journal articles | 2001
    Simnett R, 2001, 'Fraud: A Review of the Academic Literature', , 24, pp. 3 - 5
    Journal articles | 2001
    Simnett R, 2001, 'Recent Developments in International Auditing Standards', , 24, pp. 22 - 23
    Journal articles | 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
    Journal articles | 2000
    Carey P; Simnett R; Tanewski G, 2000, 'Voluntary Demand for Internal and External Auditing by Family Businesses', AUDITING: A Journal of Practice & Theory, 19, pp. 37 - 51, http://dx.doi.org/10.2308/aud.2000.19.s-1.37
    Journal articles | 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, 19, pp. 37 - 51, http://dx.doi.org/10.2308/aud.2000.19.s-1.37
    Journal articles | 2000
    Carson EA; Simnett R, 2000, 'New assurance services: professional guidance required', Commercial Law Quarterly, 14, pp. 3 - 5, http://www.cla.org.au/ProductDetail/353/2000_Vol14_No2_June_2000
    Journal articles | 2000
    Roebuck PJ; Simnett R; Ho HL, 2000, 'Understanding assurance service reports: a user perspective', Accounting and Finance, pp. 211 - 232
    Journal articles | 2000
    Simnett R; Luckett PF; Wright AV, 2000, 'The development of specialist industry knowledge in government auditing', Australian Accounting Review, 10, pp. 35 - 45
    Journal articles | 1999
    Biggs SF; Mock TJ; Simnett R, 1999, 'Analytical procedures: promise, problems and implications for practice', Australian Accounting Review, 9, pp. 42 - 52
    Journal articles | 1999
    Simnett R; Trotman KT, 1999, 'Assurance services and associated research opportunities', Australian Accounting Review, 9, pp. 17 - 21, http://dx.doi.org/10.1111/j.1835-2561.1999.tb00104.x
    Journal articles | 1998
    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, 5, pp. 75 - 94, http://dx.doi.org/10.1080/10293574.1998.10510531
    Journal articles | 1997
    Simnett R; Pound P; Gay G, 1997, 'Reporting on internal control.', Perspectives on Contemporary Auditing, pp. 8 - 16
    Journal articles | 1997
    Simnett R, 1997, 'Audit Research Opportunities in Australia', , 20, pp. 4 - 6
    Journal articles | 1997
    Simnett R, 1997, 'The effect of information selection of auditors' information cue usage.', International Journal of Business Studies, 5, pp. 13 - 21
    Journal articles | 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, 8, pp. 22 - 46
    Journal articles | 1996
    Simnett R; Moroney , 1996, 'Audit Committees: Disclosure by Listed Companies', Charter, pp. 59 - 61
    Journal articles | 1996
    Simnett R, 1996, 'The effect of information selection, information processing and task complexity on predictive accuracy of auditors', Accounting Organizations and Society, 21, pp. 699 - 719
    Journal articles | 1995
    Simnett R; Aitken AJ; Choo F; Firth M, 1995, 'The determinants of audit delay', Advances in Accounting : a Research Annual, 12, pp. 1 - 20
    Journal articles | 1994
    Simnett R; Barkess L, 1994, 'The Provision of Other Services by Auditors: Independence and Pricing Issues', Accounting and Business Research, 24, pp. 99 - 108
    Journal articles | 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
    Journal articles | 1994
    Simnett R; Mladenovic R, 1994, 'Examiniation of Contextual Effects and Changes in Task Predictability on Author Calibration', Behavioral Research in Accounting, 6, pp. 178 - 203
    Journal articles | 1994
    Simnett R, 1994, 'The Impact of Information Selection and Task Predictability on the Confidence and Calibration of Auditors', Pacific Accounting Review, 6
    Journal articles | 1993
    Simnett R; Green W; Roebuck P, 1993, 'Disclosure Of Audit Committees by Public Companies in Australia 1988-1990', Australian Accounting Review, 3, pp. 43 - 50, http://dx.doi.org/10.1111/j.1835-2561.1993.tb00144.x
    Journal articles | 1993
    Simnett R; Green W, 1993, 'Serious Audit Qualifications Australia: 1980 - 1990', Charter -Sydney-, 64, pp. 37 - 136
    Journal articles | 1992
    Simnett R; Trotman K, 1992, 'Identification of Key Financial Ratios for Going Concern Decisions in a Manufacturing Environment', Charter -Sydney-, 63, pp. 39 - 41
    Journal articles | 1991
    Aitken M; Simnett R, 1991, 'Australian Audit Reports: 1980-89', Australian Accounting Review, 1, pp. 12 - 19, http://dx.doi.org/10.1111/j.1835-2561.1991.tb00121.x
    Journal articles | 1991
    Simnett R, 1991, 'Auditors Perceptions of Analytical Review Procedures', Accounting Research Journal, 4, pp. 5 - 10
    Journal articles | 1991
    Simnett R, 1991, 'The Effect of Audit Groups on Judgement Confidence', Pacific Accounting Review, 3, pp. 63 - 77
    Journal articles | 1989
    Peirson CG; Simnett R; Pratt JH, 1989, 'EVALUATING THE PERFORMANCE OF EMPLOYEES OF CHARTERED ACCOUNTING FIRMS IN AUSTRALIA', Accounting & Finance, 29, pp. 19 - 29, http://dx.doi.org/10.1111/j.1467-629X.1989.tb00099.x
    Journal articles | 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, 14, pp. 61 - 74, http://dx.doi.org/10.1177/031289628901400104
    Journal articles | 1989
    Simnett R; Trotman K, 1989, 'Auditor Versus Model : Information Choice and Information Processing', The Accounting Review, 64, pp. 514 - 528, http://www.jstor.org/stable/247603
    Journal articles | 1988
    Simnett R, 1988, 'A Review of the Capabilities and Availability of Generalised Audit software', The Chartered Accountant in Australia, pp. 63 - 67
    Journal articles | 1988
    Simnett R, 1988, 'Auditors Liability to Third parties: The Next Step', The Chartered Accountant in Australia, pp. 60 - 62
    Journal articles | 1987
    Simnett R, 1987, 'Determinants of Financial Information Produced by Private Not-for-Profit Organisations', Accounting and Finance, pp. 53 - 71
    Journal articles | 1987
    Simnett R, 1987, 'Determinants of Financial Information Published by Private Not-For-Profit Organisations', Accounting & Finance, 27, pp. 53 - 71, http://dx.doi.org/10.1111/j.1467-629X.1987.tb00087.x
  • Working Papers | 2019
    Yang Y; Simnett R, 2019, Large Charities' Financial Reporting Framework Choice in Australia, Elsevier, http://dx.doi.org10.2139/ssrn.3412617
    Working Papers | 2018
    Hoang H; Simnett R, 2018, Effect of Combined assurance and CSR Assurance on Investors’ Valuation Judgments, http://dx.doi.org
  • Conference Papers | 2019
    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, http://dx.doi.org/10.26190/unsworks/27964
    Reports | 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
    Reports | 2016
    Cortis N; Young A; Powell A; Reeve R; Ho K; Ramia I; Simnett R, 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
    Reports | 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
    Reports | 2016
    Reeve R; Lee I; Simnett R; Cortis N; Chiu E, 2016, Australian Charities and Red Tape 2014, http://dx.doi.org/10.4225/53/59a5ffda20e57
    Reports | 2015
    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
    Reports | 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
    Conference Papers | 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
    Conference Papers | 2014
    Green WJ; Ekasingh E; Simnett R, 2014, 'Factors affecting the team effectiveness of multidisciplinary greenhouse gas assurance teams', in AAA (ed.), Atlanta, USA, presented at American Accounting Association Annual Meeting, Atlanta, USA, 02 August 2014 - 06 August 2014
    Conference Papers | 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
    Conference Papers | 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
    Conference Papers | 2013
    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
    Conference Papers | 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
    Conference Papers | 2013
    Simnett R, 2013, 'Sustainability, Integrated Reporting and Other Assurance Services: Research Opportunities (plenary)', in International Symposium on Audit Research, Sydney, Australia, presented at International Symposium on Audit Research, Sydney, Australia, 28 June 2013 - 29 June 2013
    Theses / Dissertations | 2012
    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
    Reports | 2012
    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
    Conference Papers | 2012
    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
    Conference Papers | 2011
    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
    Conference Papers | 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
    Conference Papers | 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
    Conference Papers | 2010
    Roebuck PJ; Simnett R; Pflugrath G, 2010, 'Corporate Social Responsibility: Does Assurance Matter?', in European Accounting Association Conference 2010, Istanbul, pp. 1 - 56, presented at European Accounting Association Conference, Istanbul, 19 May 2010 - 22 May 2010
    Conference Papers | 2009
    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
    Conference Papers | 2008
    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
    Conference Papers | 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
    Reports | 2007
    Simnett R; Sylph JM; Kerrigan K, 2007, Update on the IAASB's activities 2006
    Conference Papers | 2007
    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
    Conference Papers | 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
    Conference Papers | 2006
    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
    Other | 2006
    Simnett R, 2006, Developments in International Auditing Standards During 2005
    Reports | 2006
    Simnett R, 2006, Update on the IAASB's activities 2005
    Conference Papers | 2004
    Simnett R; Carey PJ; Tanewski G, 2004, 'Voluntary Demand for Auditing by Australian Farm Business', in 2004 AFAANZ Conference, Alice Springs, NT, presented at AFAANZ 2004 Annual Conference, Alice Springs, NT, 04 July 2004 - 06 July 2004
    Conference Papers | 2002
    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
    Conference Papers | 2001
    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, Auckland, New Zealand, pp. 107 - 107, presented at AFAANZ 2001 Annual Conference, Auckland, New Zealand, 01 July 2001 - 03 July 2001
    Software / Code | 1997
    Simnett R; Pound P; Gay G, 1997, Slides, auditing concepts and methods, McGraw-Hill, Sydney, Video, Published: 1997, Software / Code
    Other | 1995
    Simnett R; Trotman K, 1995, Case 4-7: Modern Ltd,
    Other | 1995
    Simnett R, 1995, Case 4-5: S. Ltd
    Preprints |
    Carson E; Simnett R; Soo BS; Wright A, The Pricing of Client Risk by Big N and Non Big N Audit Firms: 1996-2004, , http://dx.doi.org/10.2139/ssrn.1023262
    Preprints |
    Carson E; Simnett R; Thuerheimer U; Vanstraelen A, The Effect of National Inspection Regimes on Audit Quality, http://dx.doi.org/10.2139/ssrn.3049828
    Preprints |
    Carson E; Simnett R; Trompeter G; Vanstraelen A, The Impact of Group Audit Arrangements on Audit Quality and Pricing, http://dx.doi.org/10.2139/ssrn.2528328
    Preprints |
    Ge Q; Simnett R; Zhou S, Ethical and Quality Control Requirements When Undertaking Assurance Engagements, http://dx.doi.org/10.2139/ssrn.2837397
    Preprints |
    Lu M; Simnett R; Zhou S, Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences, http://dx.doi.org/10.2139/ssrn.3361616
    Preprints |
    Simnett R; Huggins A; Green W, Are Greenhouse Gas Assurance Engagements a Natural Domain of the Auditing Profession?, http://dx.doi.org/10.2139/ssrn.1676056
    Preprints |
    Simnett R; Nugent M; Huggins A, Developing an International Assurance Standard on Carbon Emissions Disclosures, http://dx.doi.org/10.2139/ssrn.1265450
    Preprints |
    Wang R; Wai Fong C; Simnett R; Zhou S, Economic Impact of the Move to Strategic Reporting in the U.K., http://dx.doi.org/10.2139/ssrn.3866003
    Preprints |
    Yang Y; Simnett R; Carson E, Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities, , http://dx.doi.org/10.2139/ssrn.3693509
    Preprints |
    Zhou S; Simnett R; Green W, Does Integrated Reporting Matter to the Capital Market?, http://dx.doi.org/10.2139/ssrn.2600364
    Preprints |
    Zhou S; Simnett R; Hoang H, Combined Assurance as a New Assurance Approach: Is It Beneficial to Analysts?, , http://dx.doi.org/10.2139/ssrn.2742010

My Research Supervision

PhD continuing 

  • Adam S., Social Investments and Integrated Reporting (2012-current)
        Supervisors: Professor R Simnett (primary supervisor) & Professor K. Trotman (co-supervisor)   
  • Hoang H., Integrated Assurance(2013-current)
        Supervisors: Professor R Simnett (primary supervisor) & Professor K. Trotman (co-supervisor)  
  • Prasad A., Title to be determined (2012-current)
        Supervisors: Professor R Simnett (joint supervisor) & A/Professor E Carson (joint supervisor)  
  • Yang J., Title to be determined (2014-current)
        Supervisors: Professor R Simnett (joint supervisor) & A/Professor E Carson (joint supervisor)

MCom / MPhil (Hons) continuing

  • Fu D., Behind the Transparency Report: Examining the Influence of the Partner Remuneration Schemes on Audit Quality (current)
        Supervisors: Professor R Simnett & Professor E Carson

My Teaching

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.