Emeritus Professor Neil Fargher

ANU College of Business and Economics

Areas of expertise

  • Financial Accounting 150103
  • Auditing And Accountability 150102

Research interests

My research interests are in the areas of auditing and financial accounting. I am interested in how risk is measured, how risk is communicated to the market and how investors respond to such communication. This has lead me to study a range of specific issues. These issues include auditor reporting of going concern uncertainty, measuring types of risk, probabilities of default, leverage, derivatives, short sales, fair value accounting, assurance services for initial public offerings and, most recently, systems for whistle-blowing.

Researcher's projects

Projects have included the American Accounting Association liaison committee reviewing research on auditor reporting of going concern uncertainty. That is, following the financial crisi of 2007-2008 both the FASB and the PCAOB were interested in whether company managements and auditors provide sufficient warning of issues relating to the ability of a company to continue as a going concern.  This project also led to similar research on how auditors in Australia responded to the GFC. More recently CPA Australia has supported research in to auditor reporting during the period of continued uncertainty 2010 to 2013.


Projects and Grants

Grants information is drawn from ARIES. To add or update Projects or Grants information please contact your College Research Office.

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Updated:  19 May 2024 / Responsible Officer:  Director (Research Services Division) / Page Contact:  Researchers