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, School of Accounting

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.

Scientia Professor Ken Trotman | Network Leader, School of Accounting

Ken Trotman is a Scientia Professor and Australian Professorial​ Fellow. He was Head of the School of Accounting from 1991 to February 2000. He 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 judgment and decision making in accounting. He has a particular interest in the judgments made by auditors. He is a Fellow of The Institute of Chartered Accountants in Australia and a Fellow of CPA Australia.

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 ASB Ethics Panel. ​​

Elizabeth Carson | AGSM Scholar, Professor, School of Accounting

​Elizabeth Carson'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, MPhil and PhD programs.

Clinton Free | AGSM Fellow, Professor, Academic Director, School of Accounting

​Clinton Free is a Professor at the University of New South Wales. He holds Commerce and Law degrees from the University of New South Wales and a doctorate from Oxford University where he was a Rhodes Scholar. Dr Free 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 is currently supported by an Australian Research Council Future Fellowship, major grant from the Social Sciences and Humanities Research Council as well as a number of smaller external and internal competitive research grants.

Noel Harding | Associate Professor, School of Accounting

​Noel Harding conducts research in the area of auditor judgment and decision making, primarily using the experimental research methodology. His current research agenda is focussed on helping auditors exercise an appropriate level of professional scepticism, and informing the most appropriate regulation of the audit profession in order to help auditors in this regard. He is a past Chair of the American Accounting Association’s (AAA) Audit Section Annual Research Meeting and is the current Chair of the AAA Audit Section’s Communications Committee where he is charged, among other responsibilities, with improving the dissemination of the academy’s research findings to a broader practitioner audience. Noel teaches the postgraduate auditing course and supervises Honours and Doctoral research students.

Dr Youngdeok Lim | Senior Lecturer, School of Accounting

​Youngdeok Lim joined the School of Accounting, 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 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 has excellent ​​judgment and decision making when it comes to issues in accounting and auditing​​​.

Dr Per Christen Tronnes | Lecturer, School of Accounting

​Per Christen Tronnes is a Lecturer in the UNSW Business School. 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.

Highlight achievements

  • Eight network members have a total of 23 different ABDC A*/FT45 publications since 2010, including in The Accounting Review, Accounting, Organizations, and Society, Contemporary Accounting Research, and Journal of Accounting Research
  • Ranked 1st in "Auditing" in international accounting research ranking as calculated by Brigham Young University
  • PhD program ranked in top 10 internationally in "Auditing" as calculated by Brigham Young University, with placements that include universities in China, Indonesia, and Thailand
  • "Accounting & Finance" ranked 12th in the world and 1st in Australia in 2015 QS subject ranking
  • ARC Fellowship: Australian Professorial Fellow (Trotman)
  • Simnett and Trotman are Fellows of the Academy of Social Sciences in Australia
  • Monroe is Editor and Simnett is Associate Editor of Accounting & Finance
  • Simnett received the 2011 Outstanding Contribution to Accounting and Finance Practice Award (Australia)
  • ARC grant awards totalling more than $5 million (Simnett, Trotman, Monroe, Carson), including more than $2 million in FoR150102 "Auditing and Assurance"