Professor Neil Fargher
|Position(s):||Deputy Dean (Research)|
(+61) 2 612 57350
|Fax:||(+61) 2 612 55005|
|Office:||College of Business and Economics Building (26C)|
|ANU College of Business and Economics|
College of Business and Economics Building 26C
The Australian National University
Canberra ACT 0200
Disciplines & research interests
Professor Neil Fargher completed a PhD from the University of Arizona. Neil has previously taught at Macquarie University, UNSW and the University of Oregon. He has been a visitor at the University of Illinois and Guangzhou University. Prior to becoming an academic he worked for ten years as an accountant for CSR Limited.
Neil's research interests are in the areas of auditing and financial accounting. He has a particular interest in how risk is measured, how risk is communicated to the market, and how investors respond to such communication.
This has led Neil to study a range of specific issues relating to the demand for auditing, audit report qualifications, measuring types of risk, leverage, hedge effectiveness, valuation, and assurance services for public offerings.
- Companies' use of whistle-blowing to detect fraud: An examination of corporate whistle-blowing policies (May 2012)
Xu, Y., L. Jiang, N. Fargher, and E. Carson, "Auditor responses to changes in business risk: : the Impact of the Global Financial crisis on Auditors' Behaviour in Australia ", Accounting and Finance, forthcoming.
Xu, Y., L. Jiang, N. Fargher, and E. Carson, "Audit reports in Australia during the period of the Global Financial Crisis", Australian Accounting Review, 2011, vol. 21 no. 1, pages 22-29.
Altman, E., N. Fargher and E. Kalotay. "A simple empirical model of equity-implied probabilities of default", The Journal of Fixed Income, 2011, vol. 20, no.3, pages 71-85.
Wu, H., N. Fargher and S. Wright. "Accounting for investments and the relevance of losses to firm value", International Journal of Accounting, 2010, vol. 45, pages 104-127.
Fargher, N. and R. Weigand. "Cross-sectional differences in the profits, returns and risks of firms initiating dividends", Managerial Finance, 2009, vol. 35, no. 6: pages 509-530.
Fargher, N. and A. Jiang. "Changes in the audit environment and auditors' propensity to issue going-concern opinions." Auditing: a Journal of Practice & Theory, 2008, vol. 27 no 2: pages 55-77.
Fargher, N., H. Lee and V. Mande, "The Effect of audit partner tenure on client managers' accounting discretion", Managerial Auditing Journal, 2008, vol. 23, no. 2: pages 161-186.
Chugh, S. and N. Fargher. "Does accounting choice influence U.S. investment in non-U.S. companies? Evidence from U.S. institutional investment in Australian firms", Accounting & Finance, 2008, vol. 48, no. 1: pages 99-121.
Wu, H. and N. Fargher. "Components of accruals, losses and future profitability", Accounting Research Journal, 2007, vol. 20, no 2: pages 97-111.
Fargher, N. and E. Carson. "A note on audit fee premiums to client size and industry specialization", Accounting & Finance, 2007, vol. 47: pages 423-446.