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Research Output

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Article
2001

The reformed 'true and fair' test: how often does it trigger additional disclosure?

Moroney, R. A. & Sidhu, B. K., 2001, In : Accounting Research Journal. 14, 1, p. 6 - 16 11 p.

Research output: Contribution to journalArticleResearchpeer-review

2002

The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: a note

Thavapalan, S., Moroney, R. A. & Simnett, R., 2002, In : Accounting and Finance. 42, 2, p. 153 - 167 15 p.

Research output: Contribution to journalArticleResearchpeer-review

19 Citations (Scopus)
2005

Audit committee composition and the use of an industry specialist audit firm

Chen, Y. M., Moroney, R. A. & Houghton, K., 2005, In : Accounting and Finance. 45, 2, p. 217 - 239 23 p.

Research output: Contribution to journalArticleResearchpeer-review

40 Citations (Scopus)
2006

The impact of the PricewaterhouseCoopers merger on auditor-client alignment

Thavapalan, S., Moroney, R. & Simnett, R., 1 Mar 2006, In : Pacific Accounting Review. 18, 1, p. 70-89 20 p.

Research output: Contribution to journalArticleResearchpeer-review

2 Citations (Scopus)
2007

Does industry expertise improve the efficiency of audit judgment?

Moroney, R. A., 2007, In : Auditing. 26, 2, p. 69 - 94 26 p.

Research output: Contribution to journalArticleResearchpeer-review

30 Citations (Scopus)
2008

Auditor performance variation: Impact of sub-specialty knowledge differences between industry specialists

Dowling, C. & Moroney, R. A., 2008, In : Advances in Accounting Behavioral Research. 11, p. 59 - 79 21 p.

Research output: Contribution to journalArticleResearchpeer-review

3 Citations (Scopus)

Audit Support System Design and the Declarative Knowledge of Long-Term Users

Dowling, C., Leech, S. & Moroney, R. A., 2008, In : Journal of Emerging Technologies in Accounting. 5, p. 99 - 108 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud

Coram, P., Ferguson, C. & Moroney, R. A., 2008, In : Accounting and Finance. 48, 4, p. 543 - 559 17 p.

Research output: Contribution to journalArticleResearchpeer-review

99 Citations (Scopus)
2009

Differences in industry specialist knowledge and business risk identification and evaluation

Moroney, R. A. & Simnett, R., 2009, In : Behavioral Research in Accounting. 21, 2, p. 73 - 89 17 p.

Research output: Contribution to journalArticleResearchpeer-review

10 Citations (Scopus)
2011

Industry- versus task-based experience and auditor Performance

Moroney, R. & Carey, P. J., 2011, In : Auditing. 30, 2, p. 1 - 18 18 p.

Research output: Contribution to journalArticleResearchpeer-review

15 Citations (Scopus)
2012

Auditors' going-concern-modified opinions after 2001: Measuring reporting accuracy

Carey, P. J., Kortum, S. A. & Moroney, R. A., 2012, In : Accounting and Finance. 52, 4, p. 1041 - 1059 19 p.

Research output: Contribution to journalArticleResearchpeer-review

12 Citations (Scopus)

Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis

Moroney, R. A., Windsor, C. A. & Aw, Y. T., 2012, In : Accounting and Finance. 52, 3, p. 903 - 939 37 p.

Research output: Contribution to journalArticleResearchpeer-review

112 Citations (Scopus)
2014

The association between audit committee effectiveness and audit risk

Contessotto, C. & Moroney, R. A., 2014, In : Accounting and Finance. 54, 2, p. 393 - 418 26 p.

Research output: Contribution to journalArticleResearchpeer-review

17 Citations (Scopus)
2015

Principles-based versus rules-based auditing standards: The effect of the transition from AS2 to AS5

Sin, F. Y., Moroney, R. A. & Strydom, M., 2015, In : International Journal of Auditing. 19, 3, p. 282 - 294 13 p.

Research output: Contribution to journalArticleResearchpeer-review

2016

Differences in auditors’ materiality assessments when auditing financial statements and sustainability reports

Moroney, R. A. & Trotman, K. T., 2016, In : Contemporary Accounting Research. 33, 2, p. 551-575 25 p.

Research output: Contribution to journalArticleResearchpeer-review

13 Citations (Scopus)
2017

Impact of segment-level natural resource operational risk reporting on earnings predictions

Cai, S. W., Godfrey, J. M. & Moroney, R., 1 Dec 2017, In : Abacus. 53, 4, p. 431-449 19 p.

Research output: Contribution to journalArticleResearchpeer-review

3 Citations (Scopus)
2018

Auditor rotation and perceived competence and independence: the effect of fees and industry specialization

Kamath, R., Huang, T-C. & Moroney, R. A., 1 Sep 2018, In : Journal of International Accounting Research. 17, 3, p. 153-175 23 p.

Research output: Contribution to journalArticleResearchpeer-review

Public oversight of audit firms: the slippery-slope of enforcing regulation

Dowling, C., Knechel, W. R. & Moroney, R., 1 Sep 2018, In : Abacus. 54, 3, p. 353-380 28 p.

Research output: Contribution to journalArticleResearchpeer-review

5 Citations (Scopus)
2019

Professional skepticism: the combined effect of partner style and team identity salience

Stevens, E., Moroney, R. & Webster, J., Jul 2019, In : International Journal of Auditing. 23, 2, p. 279-291 13 p.

Research output: Contribution to journalArticleResearchpeer-review

The association between audit manager and auditor-in- charge experience, effort, and risk responsiveness

Contessotto, C., Knechel, W. R. & Moroney, R. A., Aug 2019, In : Auditing. 38, 3, p. 121-147 27 p.

Research output: Contribution to journalArticleResearchpeer-review

The effect of inspections, rotations and client preferences on staffing decisions

Moroney, R., Knechel, W. R. & Dowling, C., Dec 2019, In : Accounting and Finance. 59, 4, p. 2645-2677 33 p.

Research output: Contribution to journalArticleResearchpeer-review

2020

Say-on-pay judgements: the two-strikes rule and the pay-performance link

Liang, Y., Moroney, R. & Rankin, M., Apr 2020, In : Accounting and Finance. 60, S1, p. 943-970 28 p.

Research output: Contribution to journalArticleResearchpeer-review

1 Citation (Scopus)

When do investors value key audit matters

Moroney, R., Phang, S-Y. & Xiao, X., 2020, (Accepted/In press) In : European Accounting Review. 20 p.

Research output: Contribution to journalArticleResearchpeer-review