Roger Simnett

Refereed journal articles

• P. Ye, E. Carson and R. Simnett, 'Threats to Auditor Independence: The Impact of Relationship and Economic Bonds', Auditing: A Journal of Practice and Theory, forthcoming 2011
• K. Trotman, R. Simnett and A. Khalifa, 'Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds', Contemporary Accounting Research, 26 (4), Winter 2009, pp. 1-31
• R Simnett, A. Huggins and M. Nugent, 'Developing an International Assurance Statement on Greenhouse Gas Statements', Accounting Horizons, 23 (4), December 2009, 347-364
• R. Moroney and R. Simnett, 'Industry Specialist Sub-Specialty Knowledge and Business Risk Identification and Evaluation', Behavioral Research in Accounting, 21 (2) December 2009, 73-90
• M. Cheng, H. Kang, P. Roebuck and R. Simnett 'The New face of Current Accounting Students and the Employment landscape: Factors Affecting Job Offers, Australian Accounting Review, 19 (4) December 2009, 342-351
• R. Simnett, A. Vanstralen and W. F. Chua, 'Assurance of Sustainability Reports' The Accounting Review, 84 (3) May 2009, 937-967
• L. Chen, E. Carson and R. Simnett, The Impact of Stakeholder Characteristics on Voluntary Dissemination of Interim Information and Communication of Its Level of Assurance, Accounting and Finance, 47 December 2007, 667-691
• M. Nugent and R Simnett, 'Developing An Assurance Standard for Carbon Emissions Disclosures', Australian Accounting Review, 17(2) July 2007, 37-47
• R. Simnett, 'A Critique of the International Auditing and Assurance Standards Board', Australian Accounting Review, 17(2) July 2007, 28-36
• M Abdolmohammadi, R Simnett, J. Thibodeau and A. Wright, 'Sell-Side Analysts' Reports and the Current External Reporting Model', Accounting Horizons, 20(4), December 2006, 375-389
• S. Thavapalan, R. Moroney and R. Simnett, 'The Impact of the PricewaterhouseCoopers Merger on Auditor-Client Alignment', Pacific Accounting Review 18(1) 2006, 70-89
• E. Carson, A. Ferguson and R. Simnett, 'Australian Audit Reports: 1996-2003' Australian Accounting Review, 16 (3), 2006, 89-96
• P. Carey, and R. Simnett, 'Audit Partner Tenure and Audit Quality' The Accounting Review, 81(3), 2006, 653-676
• R. Simnett, and A. Wright, 'The Portfolio of Knowledge Required by Industry Specialist Auditors', Accounting and Business Research, 35(1), 2005, 87-102
• M. Hasan, S. Maijoor, T. J. Mock, P. Roebuck, R. Simnett and A. Vanstraelen, The Different Types of Assurance Services and Levels of Assurance Provided, International Journal of Auditing, 9, July 2005, 91-102
• M. Hasan, P. Roebuck and R. Simnett, 'Effectively communicating moderate levels of assurance', Auditing: A Journal of Practice and Theory, 22(2) September 2003, 171-188
• R. Simnett and K.Trotman, 'Research Methods for Examining Independence Issues: Experimental and Economics of Auditing Approaches' Australian Accounting Review, November 2002, 12(3), 23-31
• L. Barkess, R. Simnett and P. Urquhart, 'The Effect of Client Fee Dependence on Auditor Independence', Australian Accounting Review, 2002, November 2002, 12(3), 14-22
• S. Thavapalan, R. Moroney and R. Simnett, 'The Effect of the PricewaterhouseCoopers Merger on Auditor Concentration in Australia: A Note' Accounting & Finance, July 2002, 42(3), 153-168
• E. Boo and R. Simnett, 'The Information Content of Management's Prospective Comments in Annual Reports of Financially Distressed Companies: A Note' Abacus, June 2002, 38(2), 280-295
• B. P. Ng, W. Green and R. Simnett, 'The Effects of Fraud Risk and Management Representation on Auditors' Hypothesis Generation' Abacus, November 2001, 37(3), 352-368
• J. Bedard, R.Simnett and J. DeVoe-Talluto, 'Auditors' Consideration of Fraud: How Behavioral Research Can Address the Concerns of Standard Setters, Advances in Accounting and Behavioral Research, March 2001, Vol 4, 77-101
• G. Gniewosz, N. Fargher and R. Simnett 'Auditors' Assessment of Hedge Effectiveness', International Journal of Auditing, Vol. 5, No. 1, March 2001, 1-17
• P. Carey, R. Simnett and G.Tanewski, 'Voluntary Demand for Internal and External Auditing by Family Businesses' Auditing: A Journal of Practice and Theory, 2000, Vol. 19 Supplement, 37-51
• P. Roebuck, R. Simnett and *H. L. Ho 'Understanding Assurance Services Reports: A User Perspective', Accounting & Finance, Vol. 40, No. 3, November 2000, 211-232
• E. Carson and R Simnett, 'New Assurance Services: Professional Guidance Required' Commercial Law Quarterly, Vol. 14 No. 2, June 2000, 3-6
• R. Simnett, P. Luckett and A. Wright, 'The Development of Specialist Industry Knowledge in Government Auditing', Australian Accounting Review, Vol. 10 No.1, 2000, 35-45
• R. Simnett and K. Trotman, 'Assurance Services and Associated Research Opportunities' Australian Accounting Review, Vol.9, No 2, 1999, 17-22
• R. Simnett, 'Analytical Procedures: Promise, Problems and Implications for Practice from Behavioral Research', with S. Biggs and T. Mock, Australian Accounting Review, 1999, 42-52
• P. Mahathevan and R. Simnett, 'An Investigation of the Effect of Self-Regulatory Activities on Auditors Performance during Knowledge Acquisition', The Asia Pacific Journal of Accounting, 1998, 75-94
• G. Gay, G. Pound and R, Simnett, 'Reporting on Internal Control', Perspectives on Contemporary Auditing, 1997, 8-16
• R. Simnett, 'The Effect of Information Selection of Auditors' Information Cue Usage', International Journal of Business Studies, Vol.5, No.2, 1997
• R. Simnett, 'The Effect of Information Selection, Information Processing and Task Complexity on Predictive Accuracy of Auditors', Accounting, Organizations and Society, Vol.21 (7/8), 1996, 699-719
• P. Carey, P. Schelluch and P. Simnett, 'The Impact of Firm and Profession Related Factors on Perceptions of Audit Quality and Audit Report Reliance', Pacific Accounting Review, 1996
• R. Simnett, M.J. Aitken, F. Choo and M. Firth, 'The Determinants of Audit Delay', Advances in Accounting, Vol.12, 1995, 1-20
• R. Mladenovic and R. Simnett, 'Examination of Contextual Effects and Changes in Task Predictability on Auditor Calibration', Behavioral Research in Accounting, Vol.6, 1994, 178-203
• L. Barkess and R. Simnett, 'The Provision of Other Services by Auditors: Independence and Pricing Issues', Accounting and Business Research, Vol.24, No.94, Spring 1994, 199-108
• R. Simnett, 'The Impact of Information Selection and Task Predictability on the Confidence and Calibration of Auditors', Pacific Accounting Review, Vol.6, No.1, December 1994, 120-42.
• R.A. Gibson and R. Simnett, 'The Duty of Care Owed by Auditors: To all Users of General Purpose Financial Reports?', Company and Securities Law Journal, Vol.4, No.1, April 1994, 154-62
• W. Green and R. Simnett, 'Serious Audit Qualifications in Australia: 1980-1990', Charter, Vol.64, No.7, August 1993, 136-37
• R. Simnett, W. Green and P. Roebuck, 'Disclosure of Audit Committees by Public Companies in Australia: 1988-1990', Australian Accounting Review, May 1993, 143-51
• R. Simnett and Z. Ismail, 'The Effect of Audit Groups on Judgement Confidence', Pacific Accounting Review, Vol.3, 1991, pp.63-77
• M.J. Aitken and R. Simnett, 'Australian Audit Reports: 1980-1989', Australian Accounting Review, Vol.1, No.1, 1991, pp.12-19
• P. Booth and R. Simnett, 'Auditors' Perceptions of Analytical Review Procedures', Accounting Research Journal, Spring 1991, pp.5-10
• C.G. Peirson, R. Simnett and J.H. Pratt, 'Evaluating Performance of Chartered Accountants in Australia', Accounting and Finance, November 1989, pp.19-30
• R. Simnett and K.T. Trotman, 'Auditor and Model: Information Choice and Information Processing', The Accounting Review, July 1989, 514-528
• C.G. Peirson, R. Simnett and J.H. Pratt, 'Relationships Among Work Values and the Self-Perceived Performance and Effort of Chartered Accountants in Australia: An Exploratory Study', Australian Journal of Management, June 1989, 61-74
• W.R. Edge, A.A. Farley and R. Simnett, 'A Review of the Capabilities and Availability of Generalised Audit Software', The Chartered Accountant in Australia, November 1988, 63-67
• R. Simnett, 'Determinants of Financial Information Produced by Private Not-for-Profit Organisations', Accounting and Finance, November 1987,53-71

Non refereed journal articles

• Simnett, R, W. Green, A. Huggins, G. Pflugrath and A. Stringer, GHG Emissions Standard on its Way, Charter, October 2009, 64-66
• Simnett R, Green W, Huggins A, Pflugrath G, Stringer A, Getting the World on Board, INTHEBLACK, 2009, 46-49
• Simnett R, The Benefits of Assuring Carbon Emission Disclosures. The Institute of Chartered Accountants in Australia, First edition, 2008, 1-32
• R. Simnett, J. Sylph and K. Kerrigan, 'Update on the IAASB's activities 2006' The Auditors' Report, Vol. 30 No 2, Spring 2007, 7-10
• Simnett R and J. Sylph, Update on the IAASB's activities 2005, The Auditors' Report, Vol. 29 No 2, Spring 2006 23-25
• R. Moroney and R. Simnett, 'Audit Committees: Disclosure by Listed Companies', Charter, October 1996, 59-61
• R. Simnett and K.T. Trotman, 'Identification of Key Financial Ratios for Going Concern Decisions in a Manufacturing Environment', Charter, Vol.63, No.3, April 1992, 39-41
• R. Simnett, 'Auditors' Liability to Third Parties: The Next Step', The Chartered Accountant in Australia, September 1988, pp.60-62

Books

• G. Gay and R. Simnett, Auditing and Assurance in Australia, 4th ed. revised, McGraw-Hill, (2010), 850 pages (plus much supplementary material)
• S. Maijoor, A. Vanstraelen, T.J. Mock, H. T. Tan, M. Hasan, P. Roebuck and R. Simnett and H-J Kirsch The Determination and Communication of Levels of Assurance other than High, April 2002, International Federation of Accountants, New York, 180 pages
• G. Gay, G. Pound and R. Simnett, Auditing, Concepts and Methods, (3rd Edition), McGraw-Hill, (1997), 650 pages (plus many supplements)
• G. Gay, G. Pound and R. Simnett, The 1990 PY Audit Module Seminar, The Institute of Chartered Accountants, 1990, 400 pages
• E. Lucas and R. Simnett, Handbook of Financial Standards for Not-for-Profit Organisations, Victorian Council of Social Services, 1982, 70 pages

Chapters in books

• 'Information Cues and Accounting Judgment', in C. Clubb (ed.) Blackwell Encyclopedia of Management, Blackwell Publications, London, 2005
• Simnett R, and A. Smith, Public Oversight: An International Approach to Auditing in Ethics and Auditing, T. Campbell and K. Houghton (eds), ANU E-Press, 2005, pp. 45-62
• 'Auditors' Liability to Third Parties: The Next Step', reprinted in Tomasic R., J. Jackson & R. Woellner 'Corporation Law: Principles, Policy and Process' (4th Ed.), Butterworths, Sydney, 2002; (3rd Ed.), Butterworths, Sydney, 1996 and (2nd ed) Butterworths, Sydney, 1992
• 'Information Cues Choice', in A.R. Abdel-khalik (ed.) Encyclopedic Dictionary of Accounting, Blackwell Publications, Oxford, 1996

Other publications, including the development of case studies

• R. Simnett and J. Sylph, 'Developments in International Auditing Standards During 2005' The Auditors' Report, Vol. 28 No 1, Spring 2006, 7-10
• K. Trotman and R. Simnett ' Qantas Ltd.' KPMG/University of Illinois Case Studies, 2002
• R. Simnett and K.Tatum, 'Developments in International Auditing Standards During 2001' The Auditors' Report, Vol 25 No 2, Spring 2002, 14-17
• R. Simnett and K.Tatum, 'Recent Developments in International Auditing Standards' The Auditors' Report, Vol 24 No 2, 2001, 22-23
• K. W. Tatum, B. Ballou; J. V. Carcello; P. R. Gillett; G.Krull; K. W. Kubin; L. e. Rittenberg and R. Simnett Fraud: A Review of the Academic Literature' The Auditors' Report, Vol 24 No 3, 2001, 3-5, 9
• R. Simnett, 'Audit Research Opportunities in Australia', The Auditor's Report, Vol.20, 1997, 4-6
• 'Case 4-5: S. Ltd', in Trotman K. (ed.) Case Studies in Auditing, Butterworths, Sydney 1995, 87-88
• 'Case 4-7: Modem Ltd', in Trotman K. (ed.) Case Studies in Auditing, Butterworths, Sydney 1995, 90-91

•  Financial accounting and auditing

Large ARC discovery grants

• 1995-2005: R. Simnett, P. Luckett and A. Wright 'Development of Industry Specialisation by Auditors'
• 1998-2000: A. Craswell and R. Simnett 'The voluntary demand for external auditing in Australia'
• 2002-2004: W. F. Chua and R. Simnett 'Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services'
• 2005-2006: R. Simnett, 'Do converged international auditing standards result in converged international auditor behaviour?', 2005-2006

SPIRT grant

• 2001-2003: 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'

Other research grants

 

Roger also attracted many other forms of Research grants, including, recently, ARC Small research Grants, and KPMG/University of Illinois case research support.