The AUASB Research Centre is part of the AUASB Evidence-Informed Standard Setting Strategy to inform and support the AUASB in its standard-setting decision making and to facilitate thought leadership on auditing and assurance issues. This is outlined in detail in the AUASB Evidence-Informed Standard-Setting (EISS) Strategy. This research centre is supported by the AUASB, AUASB staff and AUASB scholars.
The AUASB has two academic scholars, Dr Jenny Yang and Dr Shan Zhou.
Dr Jenny Yang, Senior Lecturer at UNSW Sydney.
Dr Yang’s research interests include audit quality, audit reporting, sustainability reporting and not-for-profit sector accountability.
For the AUASB, Dr Yang will concentrate her research on not-for-profit assurance, particularly with regard to medium sized charities. This will involve assessing whether registered charities are compliant with Australian auditing and review requirements, gathering details on the factors and likelihood that medium charities will have their financial reports audited or reviewed, and tracking whether these findings have changed over time.
Dr Shan Zhou, Senior Lecturer at The University of Sydney.
Dr. Zhou’s research expertise covers a range of international auditing and assurance issues, aimed at improving audit and assurance quality for both financial and non-financial information.
Dr. Shan Zhou’s area of focus in research for the AUASB will be centred around the measurement and impact of Extended External Reporting (EER) including integrated reporting, sustainability reporting and non-financial reporting about environmental, social and governance matters. It will also include auditing and assurance issues in relation to EER such as the economic consequences of credibility-enhancing mechanisms on EER, the United Kingdom’s experience with Strategic Reporting and a comparative study using Australia data, and a literature review focusing on what we know around the topics in the IAASB’s EER Assurance non-authoritative guidance on applying ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information.
If you are interested in working with the AUASB as an Academic Scholar please contact Anne Waters.
The AUASB is interested in relevant research on the following topics relevant to our Corporate Plan and Work Plan, as well as other emerging issues:
For further details or other queries, please contact us via our AUASB Enquiries email
The AUASB and AUASB scholars periodically prepare papers on topics of current interest. Additionally, our research often give rise to other AUASB publications, such as the following series of Research Reports:
|12||AASB-AUASB Joint Research Report: Trends in Climate Related Disclosures and assurance in the Annual Reports of ASX-listed entities||Nov 2023|
|11||AASB-AUASB Joint Research Report: Australian Listed Entities: Recognised intangible assets and key audit matters||May 2023|
|10||AASB-AUASB Joint Research Report: Climate-related disclosures and assurance in the annual reports of ASX-listed companies||Dec 2022|
|9||AUASB Research Report 9: Perceptions of Audit Quality by Audit Committee Chairs in Australia||Dec 2022|
|AUASB Research Report 8: ANCAAR - AUASB Research and Regulation Workshop||Oct 2022|
|7||AUASB Research Report 7: A Literature Review on the Reporting and Assurance of Climate-related and Other Non-financial Information||May 2022|
|6||Audit Quality in Australia: The Perspective of Audit Committee Chairs (2nd Report)||Feb 2021|
|5||AUASB Research Report 5: COVID-19 Snapshot of Auditor Reporting in Australia||Dec 2020|
|4||AUASB Research Report 4: The Provision of Non-Audit Services by Audit firms in Australia||Dec 2019|
|3||AUASB Research Report 3: Audit Market Structure and Competition in Australia: 2012 – 2018, authored by Professor Elizabeth Carson||Oct 2019|
|2||Audit Quality in Australia: The Perspectives of Professional Investors||Apr 2019|
|1||Audit Quality in Australia: The Perspective of Audit Committee Chairs||Sep 2018|