Auditing and Assurance

This network evaluates auditing approaches and designs credible reporting mechanisms, including in terms of Integrated Reporting of financial and non-financial information and the issuance of corporate social responsibility (CSR) reports and greenhouse gas (GHG) statements.

Network Members

Scientia Professor Roger Simnett | Network Leader, Scientia Professor School of Accounting

Roger is a Scientia Professor of Accounting at UNSW Business School and is the current Chair and CEO of the Australian Auditing and Assurance Standards Board. He 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, including being a receipient of the Order of Australia, and he is a Fellow of the Academy of the Social Sciences in Australia.

Scientia Professor Ken Trotman | Network Leader, Scientia Professor, School of Accounting

Ken Trotman has held visiting appointments at a range of overseas institutions including Cornell University, the University of Michigan and the University of Illinois at Urbana Champaign. His main current research interests are concerned with auditor judgments and use of accounting information in decision making. Ken has published in leading international research journals for over 35 years including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, and Accounting, Organizations and Society. He is a Fellow of Chartered Accountants in Australia and New Zealand and a Fellow of CPA Australia. Ken was the 1993/94 President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) and was awarded life membership of AFAANZ in 2002. In 1998 he received the AFAANZ Outstanding Contribution to the Accounting Literature award and was elected as a Fellow of the Academy of Social Sciences. He received awards from the American Accounting Association: 2000/2001 Outstanding Auditing Educator Award, 2008 Notable Contribution to the Auditing Literature Award, 2009 Notable (Lifetime) Contribution Award in Behavioral Accounting Literature and 2014 Behavioural Outstanding Doctoral Dissertation Supervisor Award. He was editor of Auditing: A Journal of Practice & Theory from 2008-2011 and is presently an editor of Accounting, Organizations and Society. In 2011 he was inducted into the Australian Accounting Hall of Fame.

Elizabeth Carson | Professor, School of Accounting

​Elizabeth's research interests include economics of global and national audit markets, industry specialisation by auditors and audit reporting. Her PhD investigating global audit firm networks and global industry specialisation by audit firms was awarded the American Accounting Association Auditing Section Outstanding Dissertation Award. She teaches at postgraduate level in financial accounting and auditing, as well as supervising research students in the Honours and PhD programs. Her research has been published in the top international research journals including The Accounting Review and Auditing: A Journal of Practice & Theory. She has been Associated Dean Research from 2016-2018.

Gary Monroe | Professor, School of Accounting

Gary Monroe is a Life Member and past President of the Accounting and Finance Association of Australia and New Zealand. His research interests include auditing with an emphasis on auditor judgment and decision making and the economics of auditing, business ethics, banking, fund management and financial reporting. He conducts research using experimental, archival, survey and qualitative research methodologies. He currently serves as Editor for Accounting and Finance, and Finance Section Editor for the Journal of Business Ethics. He also serves on the Editorial Boards of a number of international journals. He is the current Chair of the Business School Ethics Panel.

Mandy Cheng | Professor, School of Accounting

Mandy’s research focuses on behavioural management accounting, that is, the effects of management accounting practices on managers’ behaviours, judgements and decision-making. Her specific interests include: strategic performance management systems such as the balance scorecard, capital investment decisions, incentive and compensation scheme designs, the use of accounting information in negotiations, and Integrated Reporting. Mandy’s research draws primarily on psychology theories, and uses an experimental approach to examine how individuals respond to management accounting information and control systems. Mandy regularly presents at international and national accounting conferences, and have publications in leading accounting journals including The Accounting Review, Accounting, Organizations and Society, Management Accounting Research, and Auditing: A Journal of Practice & Theory. Mandy has served multiple editorial roles, including Editor of Accounting and Finance (current), Deputy Editor of Australian Journal of Management (current), a member of Management Accounting Research Editorial Board (current), and Associate Editor of Behavioral Research in Accounting (2011-2013). She is a panel member and the Selection Committee Chair of CIMA Australasian Centre of Excellence, and the Chair of the Advisory Board of AFAANZ Management Accounting Special Interest Group. From 2011-2014, Mandy was also a Director of AFAANZ.

Clinton Free | Professor, School of Accounting

​Clinton holds Commerce and Law degrees from the UNSW and a doctorate from Oxford University where he was a Rhodes Scholar. Clinton teaches and researches in the areas of management accounting, fraud and corporate governance. He is currently investigating a range of issues including collusion within organizations, whistle-blowing, as well as developments in risk management. His research has been supported by an Australian Research Council Future Fellowship, major grant from the Social Sciences and Humanities Research Council as well as other ARC, external and internal competitive research grants.He has published in the leading international journals including Contemporary Accounting Research, Accounting, Organizations and Society and Management Accounting Research.

Shayne Gary | Professor, School of Management

​Shayne’s research in behavioural strategy examines how differences in mental models, decision making, and strategies lead to differences in firm performance. His research has been funded by the Australian Research Council and has been published in the Strategic Management Journal, Organization Science, The Accounting Review and other top journals. Shayne is a founding member of the Behavioral Strategy Interest Group in the Strategic Management Society and has been a visiting scholar at MIT’s Sloan School of Management and at Duke University’s Fuqua School of Business. He also consults widely with clients on systems thinking and modelling projects to develop strategies for firm growth, corporate diversification, and mergers & acquisitions.

Paul Andon | Associate Professor, School of Accounting

​Paul teaches and researches in the areas of management accounting and control, fraud prevention and detection, and new assurance services. His research in these areas has been published in leading international journals, including Accounting, Organizations and Society, Journal of Management Studies, Journal of Business Ethics, Management Accounting Research, Accounting, Auditing and Accountability Journal and Critical Perspectives on Accounting. Recently, Paul was awarded (with collaborators) an ARC Linkage Grant to study offender strategies and other factors impacting on the ability to prevent and detect serious workplace fraud. Paul is a Fellow of Chartered Accountants Australia and New Zealand, and an Academic Associate of the Association of Certified Fraud Examiners.

Noel Harding | Associate Professor, School of Accounting

​Noel is currently the School’s Director of Research and Chair of the Research Committee. His research focusses on ways in which to improve the quality of audit judgement with a particular focus on audit regulation, professional skepticism, and interpersonal interactions in an audit setting, and is currently supported by an Australian Government ARC Discovery Grant. Noel’s research has been published in leading international journals including Accounting Organizations and Society, Contemporary Accounting Research, Auditing: A Journal of Pracice & Theory, ABACUS and Accounting and Finance. In addition to UNSW, Noel has held academic positions at Macquarie University, University of Wisconsin- Madison, Fudan University and The Shanghai University of Finance and Economics. He currently serves as the academic board member of the Australian Government’s Auditing and Assurance Standards Board.

Kerry Humphreys | Associate Professor, School of Accounting

​Kerry is former Director, and a current User Group and Management Committee member, of the UNSW Business School Experimental Research Laboratory (BizLab). Kerry is a Chartered Accountant (CA) and, prior to her appointment at UNSW, worked in strategy, assurance services, and shareholder value consulting with IBM Global Business Services and PwC. Kerry conducts behavioural research investigating when managers make effective decisions incorporating strategic performance information) particularly from the balanced scorecard framework), and how new managers can learn to make better decisions using this information. Her research examines a variety of management judgements and decisions, including performance evaluation, risk management, strategy evaluation and resource allocation in dynamic business environments. Kerry is an inaugural UNSW Science Research Fellow, and her research received the American Accounting Association (AAA) Outstanding Doctoral Dissertation Award from the Accounting, Behavior and Organizations section.

Wei Chen | Senior Lecturer, School of Accounting

​Wei joined the School of Accounting in August 2010 as Lecturer. From 2008 to 2010 she taught Financial Accounting and Management Accounting at the Nanyang Technological University. At UNSW, she teaches financial accounting. She concentrates on judgment and decision making research on issues in accounting and auditing. She has published in the Journal of Accounting Research, Accounting, Organizations and Society and Auditing: A Journal of Practice & Theory.

Sarowar Hossain | Senior Lecturer, School of Accounting

​Prior to taking up his appointment at UNSW, Sarowar worked at the Australian National University and the University of Dhaka (Bangladesh). His area of interest in research is auditor independence, audit quality, corporate interlocking, audit regulation, corporate governance, etc. He has published articles in journals such as Auditing: A Journal of Practice & Theory, Accounting and Finance, International Journal of Auditing, Australian Journal of Corporate Law, and Australian Accounting Review.

Youngdeok Lim | Senior Lecturer, School of Accounting

​Youngdeok joined UNSW Business School in 2009. Currently he teaches financial accounting in the undergraduate program. He also has an experience in teaching financial accounting in MBA program at KAIST Business School in Seoul. He was a visiting scholar at Columbia Business School in New York during his sabbatical leave in 2012. His research interests include conflicts of interest in financial analysts, tax avoidance, shareholder activism, mandatory audit firm rotation policy and supply chain risk management.

Dr Per Christen Tronnes | Senior Lecturer, School of Accounting

​Before joining UNSW, Per has been a research fellow at the Institute for Accounting, Auditing and Tax at the Norwegian School of Economics and Business Administration. Per also worked as an accountant at the Reserve Bank of Australia before returning to academia. Per's current teaching interests is in the area of financial reporting.

Hien Hoang | Lecturer, School of Accounting

​Hien commenced as a Lecturer at the School of Accounting in February 2017. For her PhD, Hien investigates the assurance engagements incorporating both financial and non-financial information and their impact on investment decision making. Hien’s primary research interests are in the area of behavioural decision making in CSR and Integrated Reporting context. Hien is currently teaching financial and management accounting at the undergraduate level.

Yitang (Jenny) Yang | Lecturer, School of Accounting

​Jenny teaches Financial Accounting and Auditing at the postgraduate and undergraduate level. She has completed her PhD in Accounting and holds a Master of Professional Accounting (MPA) degree from UNSW Sydney. Prior to this, she worked as an auditor and held management positions in national regulatory bodies in China including State Administration of Taxation. Jenny’s research interests cover a range of international auditing/assurance issues, aimed at improving audit quality for both for-profit and non-for-profit organisations with regulatory and practical implications.

Lei Zou | Lecturer, School of Accounting

​Lei commenced as a Lecturer at the School of Accounting in June 2017. For her PhD, Lei investigated the impact of public oversight of auditing profession on both the capital market and audit firm market (U.S. and Europe). Lei’s primary research interests include audit quality; auditor behaviour; audit market dynamics; internal control and the impact of auditing in capital markets. Lei is currently teaching auditing and assurance services courses at the undergraduate level.