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The Australian National University

Professor Neil Fargher

Phone:Ext. 50541
(+61) 2 612 50541
Fax:(+61) 2 612 55005
Office:Room 2040
PAP Moran Building (26B)
Mailing Address:
Research School of Accounting and Business Information Systems
ANU College of Business and Economics
Hanna Neumann Building 21
The Australian National University
Canberra ACT 0200
Neil Fargher


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.

Disciplines & research interests

  • Accounting

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.  


2014 semester 1: BUSN 1001 Business Reporting & Analysis

Consultation times

Tuesday 4:00 - 5:00 pm

Wednesday 2:00 - 4:00 pm

Research Papers

Further information

Recent publications:

Curtis, A., and N. Fargher, “Does short-selling amplify price declines or align stocks with their fundamental values”, Management Science, 2013, forthcoming.

Fargher, N., Jiang, L. and Xu, Y. “How do auditors perceive CEO’s risk taking incentives?”, Accounting and Finance, 2013, forthcoming.

Carson E., N. Fargher, M. Geiger, C. Lennox, K. Raghunandan, and M. Willekens. “Auditor reporting on going concern uncertainty: a research synthesis”  Auditing: a Journal of Practice & Theory, 2013, vol. 32, pages 353-384

Lee, G., and N. Fargher. “Companies’ use of whistle-blowing systems to detect fraud: An examination of corporate whistle-blowing policies”, Journal of Business Ethics, 2013, vol. 114, pages 283-295.

Xu, Y., L. Jiang, N. Fargher, and E. Carson, “Responses by Australian auditors to the Global Financial crisis”, Accounting and Finance, 2013,vol. 53, no. 1, pages: 301–338.

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.



Updated: 24 April 2014 /Responsible Officer: Dean, Business & Economics /Page Contact: College Web Team