BEc(Hons), MEc (Monash), PhD (UNSW)
Accounting, auditing and accountability
Roger Simnett is a Professorial Research Fellow at Deakin University and an Emeritus Professor of Accounting at UNSW Sydney. He has a background in standard setting, having served for the last 25 years on various standard setting bodies, including at the international level the International Auditing and Assurance Standards Board (IAASB) and the International Integrated Reporting Council (IIRC) and served as the Chair and CEO of the Australian Auditing and Assurance Standards Board (AUASB) from 2017-2020. Of relevance for this panel, Roger was a member of the IAASB task force that developed and refined ISAE 3000, the standard used internationally to assure sustainability reports, co-chaired the IAASB task force which developed the standard ISAE 3410 to assure Greenhouse Gas Reports, and was a member of the IIRC framework development panel, and is currently a member of their framework review panel. Roger is a recognized leading international researcher whose research interests cover a range of international auditing/assurance issues aimed at improving audit/assurance quality and making policy recommendations, especially with regards assurance on non-financial information. He has over 100 publications in the world’s leading journals, including The Accounting Review, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory and Contemporary Accounting Research. He has recently been awarded the Order of Australia for his service to the accounting profession and education, and is a Fellow of CPA Australia and the Academy of Social Sciences.
- Emeritus Professor, UNSW Sydney 2021-current
- Professorial Research Fellow, Deakin University, 2021-current
- Chair and CEO, Australian Auditing and Assurance Standards Board (2017-2020)
- Academic Director, Centre for Socal Impact, UNSW (2014-2017)
- Scientia Professor of Accounting, UNSW (2012-2020)
- Associate Dean of Research, Australian School of Business, UNSW (2011-2014)
- Head of School of Accounting, UNSW (2006 - 2010)
- Professor, School of Accounting, UNSW (1987 - current)
2017: received Order of Australia
2016: received the Outstanding Auditing Educator Award from the American Accounting Association
2015: received the Accounting and Finance Association of Australia and New Zealand (AFAANZ) award for Outstanding Contribution to Accounting and Finance Research Literature
2011: Outstanding Contribution to Accounting and Finance Practice Award, Accounting and Finance Association of Australia and New Zealand
Yang Y., R. Simnett and E. Carson, 2021. “Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities” Accounting and Finance,
Krasodomska, J., R. Simnett and D. L. Street. 2021. “Extended External Reporting Assurance: Current Practices and Challenges” Journal of International Financial Management and Accounting, Vol 32, Issue 1, 104-142.
Yang Y. and R. Simnett. 2020. “Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?” Abacus, Vol. 56, No 3, 320-347.
Peach K., R. Simnett and M. Garg. 2020. “Evidence-Informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB”, Australian Accounting Review, Vol 30, Issue 4, 243-248.
Gilchrist D., and R. Simnett. 2019. "Not-for-profit & Public Sector Reporting Research Horizons: Moving the Bar in the Right Direction”, Accounting and Finance, Vol. 59, No 2, 59–85.
Ekasingh, E., R. Simnett and W. Green. 2019. “The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness” Behavioral Research in Accounting, Vol. 31, No 1, 81-96.
Zhou, S., R. Simnett, and H. Hoang. 2019. “Evaluating Combined Assurance as a New Credibility Enhancement Technique”. Auditing: A Journal of Practice & Theory, Vol. 38, No. 2, 235-259.
Simnett R. and K. Trotman. 2018. “Twenty-five Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality”. Behavioral Research in Accounting, Vol 30, No 2, 55-76.
Zhou, S., R. Simnett, and W. Green. 2017. “Does Integrated Reporting Matter To The Capital Market?”. Abacus, Vol. 53, No.1, 94-132.
Zhou, S., R. Simnett, and W. Green, “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” (2016). Auditing: A Journal of Practice & Theory, Vol. 35, No. 3, August: 141-168.
Simnett R., E. Carson and A. Vanstraelen. 2016. “International Archival Auditing and Assurance Research: Trends, Methodological Issues and Opportunities” Auditing: A Journal of Practice and Theory, Vol. 35, No. 3, August: 1-32.
Fu Y., E. Carson and R. Simnett. 2015. Transparency Report Disclosure by Australian Audit Firms and Opportunities for Research, Managerial Auditing Journal, vol. 30, No. 8/9, 870 – 910.
Huggins A., R. Simnett and A. Hargovan. 2015. “Integrated Reporting and Directors’ Concerns about Personal Liability Exposure: Law Reform Options” Companies and Securities Law Journal, vol. 33 (May), 176-195.
Simnett R., and A. Huggins. 2015. “Integrated Reporting and Assurance: Where Can Research Add Value?”, Sustainability Accounting, Management and Policy Journal, vol.6, No. 1, 29-53.
Cohen J., and R. Simnett. 2015. “CSR and Assurance Services: A Research Agenda” Auditing: A Journal of Practice and Theory, vol.34, No. 1, 59-74.
Kwon S. D., Y. D. Lim and R. Simnett. 2014. “Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Korean Audit Market” Auditing: A Journal of Practice and Theory, 33 (4) 167-196.
S. D. Kwon, Y. D. Lim and R. Simnett, “Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Korean Audit Market” Auditing: A Journal of Practice and Theory, forthcoming 2014.
E. Carson, R. Simnett, B.Soo and A. Wright “The Effect of Changes in Audit Firm Competition on the Big N Premium”, Auditing: A Journal of Practice and Theory, 31 (3) 2012, 47-73.
R. Simnett, “Assurance of Sustainability Reports: Revision of ISAE 3000 and Associated Research Opportunities”, Sustainability Accounting, Management and Policy Journal, 3 (1), 2012, 89-98.
A. Huggins, W. Green and R. Simnett, The competitive market for assurance engagements on greenhouse gas information: Is there a role for assurers from the accounting profession? Current Issues in Auditing, 5 (2), 2011, A1-A12.
G. Pflugrath, P. Roebuck and R. Simnett, “Impact of Assurance and Assurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of Corporate Social Responsibility Information” Auditing: A Journal of Practice and Theory, 30 (3) August 2011, 239-254.
N. Martinov-Bennie, J. Cohen and R. Simnett, “The Effect of Affiliation on Auditor Independence”, Managerial Auditing Journal, 26 (8) 2011, 656-671.
Adams, S., and Simnett, R. 2011, Integrated Reporting: An Opportunity for Australia’s Not-for-Profit Sector. Australian Accounting Review, 21 (3) 2011, 292-301.
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, 30 (1) February 2011, 121-148.
K Trotman, R Simnett and A Khalifa (2009), 'Impact of the Type of Audit Team Discussions on Auditors' Generation of Material Frauds', in Contemporary Accounting Research, 26 (4), pp 1 - 31
R Simnett, A Huggins and M Nugent (2009), 'Developing an International Assurance Statement on Greenhouse Gas Statements', in Accounting Horizons, 23 (4), pp 347 - 364
R Simnett, A Vanstralen and W F Chua (2009), 'Assurance of Sustainability Reports', in The Accounting Review, 84 (3), pp 937 - 967
P Carey and R Simnett (2006), 'Audit Partner Tenure and Audit Quality', in The Accounting Review, 81 (3), pp 653 - 676