Prof Roger Simnett

STAFF PROFILE

Position

Professorial Research Fellow

Faculty

Faculty of Business and Law

Department

Deakin Business School

Campus

Melbourne Burwood Campus

Contact

r.simnett@deakin.edu.au
+61 3 924 46610

Publications

Filter by

2022

Auditors' propensity and accuracy in issuing going-concern modified audit opinions for charities

Y Yang, R Simnett, E Carson

(2022), Vol. 62, pp. 1273-1306, Accounting and Finance, Chichester, Eng., C1

journal article
2021

Extended external reporting assurance: Current practices and challenges

Joanna Krasodomska, Roger Simnett, Donna Street

(2021), Vol. 32, pp. 104-142, Journal of International Financial Management and Accounting, London, Eng., C1-1

journal article
2020

The journey to integrated report assurance : Different pathways to add credibility and trust to an integrated report

Shan Zhou, Roger Simnett, Michael Bray

(2020), pp. 355-372, The Routledge Handbook of Integrated Reporting, London, Eng., B1

book chapter

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

Yitang Yang, Roger Simnett

(2020), Vol. 56, pp. 320-347, Abacus: a journal of accounting, finance and business studies, London, Eng., C1-1

journal article

Evidence-informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB

Mukesh Garg, Kris Peach, Roger Simnett

(2020), Vol. 30, pp. 243-248, Australian Accounting Review, London, Eng., C1-1

journal article
2019

Research horizons for public and private not-for-profit sector reporting: moving the bar in the right direction

D Gilchrist, R Simnett

(2019), Vol. 59, pp. 59-85, Accounting and Finance, London, Eng., C1-1

journal article

The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness

Erboon Ekasingh, Roger Simnett, Wendy Green

(2019), Vol. 31, pp. 81-96, Behavioral Research in Accounting, Sarasota, Flo., C1-1

journal article

Evaluating Combined Assurance as a New Credibility Enhancement Technique

Shan Zhou, Roger Simnett, Hien Hoang

(2019), Vol. 38, pp. 235-259, Auditing: a Journal of Practice and Theory, Sarasota, Flo., C1-1

journal article
2018

Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality

Roger Simnett, Ken Trotman

(2018), Vol. 30, pp. 55-76, BEHAVIORAL RESEARCH IN ACCOUNTING, Lakewood Ranch, Flo., C1-1

journal article
2017

Does Integrated Reporting Matter to the Capital Market?

Shan Zhou, Roger Simnett, Wendy Green

(2017), Vol. 53, pp. 94-132, Abacus: a journal of accounting, finance and business studies, London, Eng., C1-1

journal article
2016

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

Roger Simnett, Elizabeth Carson, Ann Vanstraelen

(2016), Vol. 35, pp. 1-32, Auditing: a Journal of Practice and Theory, Sarasota, Flo., C1-1

journal article

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

Shan Zhou, Roger Simnett, Wendy Green

(2016), Vol. 35, pp. 141-168, Auditing: a Journal of Practice and Theory, Sarasota, Flo., C1-1

journal article
2015

Transparency report disclosure by Australian audit firms and opportunities for research

Yi Fu, Elizabeth Carson, Roger Simnett

(2015), Vol. 30, pp. 870-910, Managerial Auditing Journal, Bingley, Eng., C1-1

journal article

Integrated reporting and assurance: where can research add value?

Roger Simnett, Anna Huggins

(2015), Vol. 6, pp. 29-53, Sustainability Accounting, Management and Policy Journal, Bingley, Eng., C1-1

journal article

CSR and Assurance Services: A Research Agenda

Jeffrey Cohen, Roger Simnett

(2015), Vol. 34, pp. 59-74, Auditing: a Journal of Practice and Theory, Washington, D.C., C1-1

journal article

Integrated reporting and directors' concerns about personal liability exposure: Law reform options

Anna Huggins, Roger Simnett, Anil Hargovan

(2015), Vol. 33, pp. 176-195, Company and Securities Law Journal, [Sydney, N.S.W.], C1-1

journal article
2014

Assurance of environmental, social and sustainability information

R Simnett

(2014), pp. 325-337, The Routledge Companion to Auditing, B1-1

book chapter

Enhancing the auditor's report: To what extent is there support for the IAASB's proposed changes?

R Simnett, A Huggins

(2014), Vol. 28, pp. 719-747, Accounting Horizons, C1-1

journal article

The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market

S Kwon, Y Lim, R Simnett

(2014), Vol. 33, pp. 167-196, Auditing, C1-1

journal article
2012

Assurance of sustainability reports: Revision of ISAE 3000 and associated research opportunities

R Simnett

(2012), Vol. 3, pp. 89-98, Sustainability Accounting, Management and Policy Journal, C1-1

journal article

Changes in audit market competition and the Big N premium

E Carson, R Simnett, B Soo, A Wright

(2012), Vol. 31, pp. 47-73, Auditing, C1-1

journal article
2011

Impact of the CFO's affiliation on auditor independence

N Martinov-Bennie, J Cohen, R Simnett

(2011), Vol. 26, pp. 656-671, Managerial Auditing Journal, C1-1

journal article

Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector

S Adams, R Simnett

(2011), Vol. 21, pp. 292-301, Australian Accounting Review, C1-1

journal article

Impact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information

G Pflugrath, P Roebuck, R Simnett

(2011), Vol. 30, pp. 239-254, Auditing, C1-1

journal article

Threats to auditor independence: The impact of relationship and economic bonds

P Ye, E Carson, R Simnett

(2011), Vol. 30, pp. 121-148, Auditing, C1-1

journal article

The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?

A Huggins, W Green, R Simnett

(2011), Vol. 5, pp. A1-A12, Current Issues in Auditing, C1-1

journal article
2009

Impact of the type of audit team discussions on auditors' generation of material frauds

K Trotman, R Simnett, A Khalifa

(2009), Vol. 26, pp. 1115-1142, Contemporary Accounting Research, C1-1

journal article

Developing an international assurance standard on greenhouse gas statements

R Simnett, M Nugent, A Huggins

(2009), Vol. 23, pp. 347-363, Accounting Horizons, C1-1

journal article

Assurance on sustainability reports: An international comparison

R Sìmnett, A Vanstraelen, W Chua

(2009), Vol. 84, pp. 937-967, Accounting Review, C1-1

journal article

The employment landscape for accounting graduates and work experience relevance

M Cheng, H Kang, P Roebuck, R Simnett

(2009), Vol. 19, pp. 342-351, Australian Accounting Review, C1-1

journal article

Differences in industry specialist knowledge and business risk identification and evaluation

R Moroney, R Simnett

(2009), Vol. 21, pp. 73-89, Behavioral Research in Accounting, C1-1

journal article
2007

Impact of stakeholder characteristics on voluntary dissemination of interim information and communication of its level of assurance

L Chen, E Carson, R Simnett

(2007), Vol. 47, pp. 667-691, Accounting and Finance, C1-1

journal article

Accounting and Auditing Standards Boards

P Hancock, R Simnett

(2007), Vol. 17, pp. 2-2, Australian Accounting Review, C1-1

journal article

Developing an assurance standard for carbon emissions disclosures

R Simnett, M Nugent

(2007), Vol. 17, pp. 37-47, Australian Accounting Review, C1-1

journal article

A critique of the international auditing and assurance standards board

R Simnett

(2007), Vol. 17, pp. 28-36, Australian Accounting Review, C1-1

journal article
2006

Audit partner tenure and audit quality

P Carey, R Simnett

(2006), Vol. 81, pp. 653-676, The accounting review, Sarasota, Fla., C1-1

journal article

The impact of the pricewaterhouseCoopers merger on auditor-client alignment

S Thavapalan, R Moroney, R Simnett

(2006), Vol. 18, pp. 70-89, Pacific Accounting Review, C1-1

journal article

Australian audit reports: 1996-2003

E Carson, A Ferguson, R Simnett

(2006), Vol. 16, pp. 89-96, Australian Accounting Review, C1-1

journal article

Sell-side analysts' reports and the current external reporting model

M Abdolmohammadi, R Simnett, J Thibodeau, A Wright

(2006), Vol. 20, pp. 375-389, Accounting Horizons, C1-1

journal article
2005

Public oversight: an international approach to auditing

Roger Simnett, Alana Smith

(2005), pp. 45-62, ETHICS AND AUDITING, B1-1

book chapter

The Different Types of Assurance Services and Levels of Assurance Provided

Mahreen Hasan, Steven Maijoor, Theodore Mock, Peter Roebuck, Roger Simnett, Ann Vanstraelen

(2005), Vol. 9, pp. 91-102, INTERNATIONAL JOURNAL OF AUDITING, C1-1

journal article

The portfolio of knowledge required by industry specialist auditors

R Simnett, A Wright

(2005), Vol. 35, pp. 87-101, Accounting and Business Research, C1-1

journal article
2003

An investigation of alternative report formats for communicating moderate levels of assurance

M Hasan, P Roebuck, R Simnett

(2003), Vol. 22, pp. 171-187, Auditing, C1-1

journal article
2002

The information content of management's prospective comments in financially distressed companies: A note

E Boo, R Simnett

(2002), Vol. 38, pp. 280-295, Abacus, C1-1

journal article

The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: A note

S Thavapalan, R Moroney, R Simnett

(2002), Vol. 42, pp. 153-167, Accounting and Finance, C1-1

journal article

The effect of client fee dependence on audit independence

L Barkess, R Simnett, P Urquhart

(2002), Vol. 12, pp. 14-22, Australian Accounting Review, C1-1

journal article

Research methods for examining independence issues: Experimental and economics-of-auditing approaches

R Simnett, K Trotman

(2002), Vol. 12, pp. 23-31, Australian Accounting Review, C1-1

journal article
2001

The effects of fraud risk and management representation on auditors' hypothesis generation

T Ng, W Green, R Simnett

(2001), Vol. 37, pp. 352-368, Abacus, C1-1

journal article

Auditors' consideration of fraud: How behavioral research can address the concerns of standard setters

J Bedard, R Simnett, J DeVoe-Talluto

(2001), Vol. 4, pp. 77-101, Advances in Accounting Behavioral Research, C1-1

journal article

Auditors' Assessment of Hedge Effectiveness

Gerlinde Gniewosz, Neil Fargher, Roger Simnett

(2001), Vol. 5, pp. 3-19, International Journal of Auditing, London, Eng., C1-1

journal article
2000

Voluntary demand for internal and external auditing by family businesses

P Carey, R Simnett, G Tanewski

(2000), Vol. 19, pp. 37-51, Auditing: journal of practice and theory, [Sarasota, Fla.], C1-1

journal article

The development of specialist industry knowledge in government auditing

R Simnett, P Luckett, A Wright

(2000), Vol. 10, pp. 35-45, Australian Accounting Review, C1-1

journal article

Understanding assurance services reports: A user perspective

P Roebuck, R Simnett, H Ho

(2000), Vol. 40, pp. 211-232, Accounting and Finance, C1-1

journal article
1999

Assurance services and associated research opportunities

R Simnett, K Trotman

(1999), Vol. 9, pp. 17-21, Australian Accounting Review, C1-1

journal article

Analytical procedures: Promise, problems and implications for practice

S Biggs, T Mock, R Simnett

(1999), Vol. 9, pp. 42-52, Australian Accounting Review, C1-1

journal article
1998

An Investigation of the Effects of Self-Regulatory Activities on Auditor's Performance During Knowledge Acquisition

P Mahathevan, R Simnett

(1998), Vol. 5, pp. 75-94, Asia-Pacific Journal of Accounting, London, Eng., C1-1

journal article
1996

The effect of information selection, information processing and task complexity on predictive accuracy of auditors

R Simnett

(1996), Vol. 21, pp. 699-719, Accounting, Organizations and Society, C1-1

journal article
1994

The Provision of Other Services by Auditors: Independence and Pricing Issues

L Barkess, R Simnett

(1994), Vol. 24, pp. 99-108, Accounting and Business Research, C1-1

journal article
1993

Disclosure Of Audit Committees by Public Companies in Australia 1988-1990

R Simnett, W Green, P Roebuck

(1993), Vol. 3, pp. 43-50, Australian Accounting Review, C1-1

journal article
1991

Australian Audit Reports: 1980‐89

M Aitken, R Simnett

(1991), Vol. 1, pp. 12-19, Australian Accounting Review, C1-1

journal article
1989

AUDITOR VERSUS MODEL - INFORMATION CHOICE AND INFORMATION-PROCESSING

R SIMNETT, K TROTMAN

(1989), Vol. 64, pp. 514-528, ACCOUNTING REVIEW, C1-1

journal article

EVALUATING THE PERFORMANCE OF EMPLOYEES OF CHARTERED ACCOUNTING FIRMS IN AUSTRALIA

C Peirson, R Simnett, J Pratt

(1989), Vol. 29, pp. 19-29, Accounting & Finance, C1-1

journal article

Relationships Among Work Values and the Self-Perceived Perfor Mance and Effort of Chartered Accountants in Australia: An Exploratory Study

C Peirson, R Simnett, J Pratt

(1989), Vol. 14, pp. 61-74, Australian Journal of Management, C1-1

journal article
1987

Determinants of Financial Information Published by Private Not‐For‐Profit Organisations

R Simnett

(1987), Vol. 27, pp. 53-71, Accounting & Finance, C1-1

journal article
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Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits

Yitang Yang, Roger Simnett

(), AUDITING: A Journal of Practice & Theory, C1

journal article

Funded Projects at Deakin

Australian Competitive Grants

Evaluating innovative assurance practices for sustainability reporting

Prof Roger Simnett, Dr Shan Zhou

ARC - Discovery Projects

  • 2023: $20,467

Supervisions

No completed student supervisions to report