Personal profile
Biography
Soon-Yeow Phang is an Associate Professor in the Department of Accounting.
Soon-Yeow obtained his PhD at the Australian National University. Prior to his PhD study, he worked as an auditor with a Big 4 accounting firm. Soon-Yeow is a fellow of CA (Australia) and CPA (Australia). His research is in the areas of auditor judgment decision making, sustainability assurance, and audit analytics.
Soon-Yeow has published in leading journals including Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Business Ethics, and Information & Management.
Soon-Yeow currently teaches at undergraduate and postgraduate levels in auditing, as well as supervising research students in the Honours and PhD programs.
Research area keywords
- Auditing
- judgment and decision-making
- Investors Judgment and Decision Making
- Sustainability
- audit analytics
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 12 Responsible Consumption and Production -
SDG 13 Climate Action
Collaborations and top research areas from the last five years
Projects
- 7 Finished
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Unlocking the Power of a Large Language Model for the Application of Sustainability Reporting Standards
Truong, C. (Primary Chief Investigator (PCI)), Adrian, C. (Chief Investigator (CI)), Phang, S.-Y. (Chief Investigator (CI)) & Thai, M. H. (Chief Investigator (CI))
27/03/24 → 14/05/25
Project: Research
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Emerging Disclosures: Exploring the Potential Impact of Parliamentary Joint Committee Inquiry Recommendations on Investors' Perceptions
Moroney, R. (Primary Chief Investigator (PCI)), Phang, S.-Y. (Chief Investigator (CI)) & Huang, J. (Chief Investigator (CI))
15/06/22 → 15/12/22
Project: Research
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Auditors’ reliance on data analytics tools: The effects of client-level factors and audit firm instruction message
Dharmasiri, P. (Primary Chief Investigator (PCI)) & Phang, S.-Y. (Chief Investigator (CI))
3/01/22 → 31/12/22
Project: Research
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How do social ties between auditors and audit committees affect the disclosure quality of critical audit matters? Archival and experimental evidence
Lin, J. (Primary Chief Investigator (PCI)), Huang, J. (Chief Investigator (CI)) & Phang, S.-Y. (Chief Investigator (CI))
1/09/21 → 30/11/22
Project: Research
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Assuring the Integrated Report: The value of key audit matters and combined assurance
Hoang, H. (Primary Chief Investigator (PCI)) & Phang, S.-Y. (Chief Investigator (CI))
15/06/18 → 30/04/19
Project: Research
Research output
- 24 Article
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How do climate change strategy disclosure and investment horizon jointly influence investor judgments?
Puspitasari, D., Ko, J. C., Phang, S.-Y. & Prasad, A., 27 May 2025, In: European Accounting Review. 34, 3, p. 901-925 25 p.Research output: Contribution to journal › Article › Research › peer-review
Open AccessFile4 Link opens in a new tab Citations (Scopus) -
How motivation traits and incentives interact to influence auditor professional skepticism
Ko, J. C. W. & Phang, S.-Y., 2025, (Accepted/In press) In: Auditing: A Journal of Practice & Theory. 24 p.Research output: Contribution to journal › Article › Research › peer-review
Open Access -
Investor reactions to climate change disclosures: joint effects of disclosure focus and controllability
Phang, S.-Y., Dharmasiri, P. & Puspitasari, D., 2025, In: Contemporary Accounting Research. 42, 2, p. 1359-1387 29 p.Research output: Contribution to journal › Article › Research › peer-review
Open AccessFile5 Link opens in a new tab Citations (Scopus) -
Investors’ reactions to cybersecurity incidents: the joint effects of disclosure tone, critical audit matters, and IT knowledge
Godewatta, N., Phang, S.-Y., Prasad, A. & Xiao, X., 2025, In: European Accounting Review. 34, 5, p. 1975-2000 26 p.Research output: Contribution to journal › Article › Research › peer-review
2 Link opens in a new tab Citations (Scopus) -
The effects of audit tenure disclosures on investor judgements
Huang, T.-C., Moroney, R. & Phang, S.-Y., Oct 2025, In: International Journal of Auditing. 29, 4, p. 499-512 14 p.Research output: Contribution to journal › Article › Research › peer-review
Open Access
Prizes
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CPA Australia Global Research Perspectives Program
Phang, S.-Y. (Recipient), 2017
Prize: Other distinction
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CPA Australia Global Research Perspectives Program
Phang, S.-Y. (Recipient), 2017
Prize: Other distinction
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Monash Business School Seed Funding Scheme
Moroney, R. (Recipient), Dhole, S. (Recipient), Phang, S.-Y. (Recipient) & Prasad, A. (Recipient), 2019
Prize: Other distinction
Press/Media
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Applying Professional Scepticism: What Makes An Audit Team More Sceptical?
Moroney, R. & Phang, S.-Y.
26/09/19
1 Media contribution
Press/Media: Blogs, Podcasts and Social Media › Podcasts