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

2023

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

Yitang Yang, Roger Simnett

(2023), Vol. 42, pp. 183-210, Auditing: a Journal of Practice and Theory, C1

journal article

Determinants and quality of audits and reviews of small charities financial statements

Y Yang, R Simnett

(2023), Vol. 27, pp. 220-240, International Journal of Auditing, London, Eng., C1

journal article

Should Companies Use the Same Provider for Financial Statement Audit and Assurance of Extended External Reports?

Meiting Lu, Roger Simnett, Shan Zhou

(2023), pp. P1-P6, Current Issues in Auditing, Sarasota, Flo., C1

journal article
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
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

Funded Projects at Deakin

Australian Competitive Grants

Evaluating innovative assurance practices for sustainability reporting

Prof Roger Simnett, Dr Shan Zhou

ARC - Discovery Projects

  • 2023: $70,825

Supervisions

No completed student supervisions to report