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Professor Neil Fargher



 
Professor
School of Accounting and Business Information Systems
 
Office Location
Room 2055, PAP Moran Building 26B

Mailing Address
School of Accounting and Business Information Systems
Hanna Neumann Building 021
Australian National University
ACT 0200 Australia
 
Telephone  +61 2 612 54853
Fax  +61 2 612
Email  neil.fargher@anu.edu.au

   
  Disciplines
  Research Focus
My research interests are in the areas of auditing and financial accounting. I have 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 me 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.  
  Teaching Focus
Teaching Responsibilities
  • Lecturer, BUSN8007 Analysis of Financial Reporting (Sem 1)
  • Coordinator/Lecturer, BUSN8013 Seminar in Research Methods ()
  • Coordinator/Lecturer, BUSN8013 Seminar in Research Methods ()
  • Coordinator/Lecturer, BUSN8056 Advanced Audit and Assurance Services ()
  Publications

Fargher, N. and A. Jiang. “Changes in the audit environment and auditors’ propensity to issue going-concern opinions.”  Auditing: a Journal of Practice & Theory, forthcoming.

 

Fargher, N. and R. Weigand. “Cross-sectional differences in the profits, returns and risks of firms initiating dividends”, Managerial Finance, forthcoming.

 

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: 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: 99-121.

 

Wu, H. and N. Fargher. “Components of accruals, losses and future profitability”, Accounting Research Journal, 2007, vol. 20, no 2: 97-111.

 

Fargher, N. and E. Carson. “A note on audit fee premiums to client size and industry specialization”, Accounting & Finance, 2007, vol. 47: 423-446.

 

Fargher, N., D. Freizer, and K. Trotman, “A field-based analysis of work paper review”, Auditing: a Journal of Practice & Theory, 2005, vol. 24, no. 2: 85-110.

 

Fargher, N., B. Mayhew, and M. Wilkins “The pricing of assurance risk in secondary equity offerings”, Journal of Accounting, Auditing and Finance, 2005, vol. 20, no. 3: 187-207.

 

Ke,  F. Y., T. Pham and N. Fargher “The relevance to firm valuation of capitalized research and development expenditures”, Australian Accounting Review, 2004, vol. 14 no. 3: 72-76.

 

Carson, E., N. Fargher, D. Simon and M. Taylor, "Audit fees and market segmentation - further evidence on how client size matters within the context of audit fee models." International Journal of Auditing, 2004, vol. 8: 79-91.

 

Fargher, N. and A. Gramling, “The influence of attestation on users’ perceptions of assertion credibility in the asset management industry”, International Journal of Auditing, 2003, vol. 7, no. 1: 87-100.

 

  Consultation Times
Wednesday 3:00 - 5:00 p.m.
  Brief Biography

Neil previously taught at Macquarie University, UNSW and the University of Oregon. He has been a visitor at the University of Illinois and Guangzhou University. His PhD is from the University of Arizona. Prior to becoming an academic he worked for ten years as an accountant for CSR Limited.

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