Prof Robyn Moroney - Researcher Profile

Robyn Moroney

Address

Department of Accounting and Finance
Monash University, Caulfield

Contact Details

Tel: +61 3 990 32383

Email: Robyn.Moroney@monash.edu


Biography

Professor Robyn Moroney BEc (Hons) LaT, MCom Melb, PhD UNSW, CA, CPA, is a professor in the Department of Accounting and Finance.

Prior to joining Monash, Robyn held positions at the University of Melbourne, the University of Auckland, the University of New South Wales and La Trobe University.

Robyn has published widely in various journals including Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Advances in Accounting Behavioral Research, and Accounting and Finance. Robyn is on the editorial boards of Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Issues in Accounting Education, and Managerial Auditing Journal.

Her research interests include auditor judgment and decision making, audit quality, audit regulation, industry specialisation, assurance of environmental disclosures, and corporate governance.

Robyn has been on the board of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) since 2007. In this role, she has co-chaired the conference technical committee and the doctoral symposium.

Robyn is a member of the Institute of Chartered Accountants’ Quality Review Committee and Higher Education Advisory Committee.

Keywords

Audit quality, judgment and decision making processes, industry specialization, corporate governanc

Qualifications

DOCTOR OF PHILOSOPHY (PHD) IN ACCOUNTING
Institution: University of New South Wales
Year awarded: 2004

Publications

Journal Articles

Carey, P.J., Kortum, S.A., Moroney, R.A., 2012, Auditors' going-concern-modified opinions after 2001: Measuring reporting accuracy, Accounting and Finance [P], vol 52, issue 4, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 1041-1059.

Moroney, R.A., Windsor, C.A., Aw, Y.T., 2012, Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis, Accounting and Finance [P], vol 52, issue 3, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 903-939.

Moroney, R., Carey, P., 2011, Industry- versus task-based experience and auditor Performance, Auditing [P], vol 30, issue 2, American Accounting Association, Sarasota USA, pp. 1-18.

Moroney, R.A., Simnett, R., 2009, Differences in industry specialist knowledge and business risk identification and evaluation, Behavioral Research in Accounting [P], vol 21, issue 2, American Accounting Association, USA, pp. 73-89.

Dowling, C., Leech, S., Moroney, R.A., 2008, Audit Support System Design and the Declarative Knowledge of Long-Term Users, Journal of Emerging Technologies in Accounting [P], vol 5, American Accounting Association, United States, pp. 99-108.

Dowling, C., Moroney, R.A., 2008, Auditor performance variation: Impact of sub-specialty knowledge differences between industry specialists, Advances in Behavioral Accounting Research [P], vol 11, Emerald Group Publishign Limited, United Kingdom, pp. 59-79.

Coram, P., Ferguson, C., Moroney, R.A., 2008, Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud, Accounting and Finance, vol 48, issue 4, Wiley-Blackwell Publishing Asia, Richmond Vic Australia, pp. 543-559.

Moroney, R.A., 2007, Does industry expertise improve the efficiency of audit judgment?, Auditing [P], vol 26, issue 2, American Accounting Association, USA, pp. 69-94.

Thavapalan, S., Moroney, R.A., Simnett, R., 2006, The impact of the PricewaterhouseCoopers merger on auditor-client alignment, Pacific Accounting Review, vol 18, issue 1, Emerald Group Publishing Ltd, UK, pp. 70-89.

Chen, Y.M., Moroney, R.A., Houghton, K., 2005, Audit committee composition and the use of an industry specialist audit firm, Accounting and Finance, vol 45, issue 2, Blackwell Publishing Asia, Australia, pp. 217-239.

Thavapalan, S., Moroney, R.A., Simnett, R., 2002, The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: a note, Accounting and Finance, vol 42, issue 2, Blackwell Publishing Asia, Melbourne Vic Australia, pp. 153-167.

Moroney, R.A., Sidhu, B.K., 2001, The reformed 'true and fair' test: how often does it trigger additional disclosure?, Accounting Research Journal, vol 14, issue 1, Royal Melbourne Institute of Technology, Melbourne Vic Australia, pp. 6-16.

Postgraduate Research Supervisions

Current Supervision

Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
The impact of audit team experience on audit quality.
Supervisors:
Moroney, R (Main).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
The incremental value of general purpose water accounting information in the credit rating assessment of municipal bonds.
Supervisors:
Chalmers, K (Joint-co), Moroney, R (Joint), Woodhouse, K (Associate).

Completed Supervision

Student:
Aw, Y.
Program of Study:
The impact of assurance on the quality of voluntary environmental disclosures: an empirical analysis. (Masters) 2008.
Supervisors:
Windsor, C (Main), Moroney, R (Associate).