Division of Economic and Financial Studies

Neil Fargher - Publications

Fargher, N. and Gramling, A., 2005. “Toward Improved Internal Controls: Early Remediation Actions Disclosed” The CPA Journal, New York State Society of CPA’s, June, pp. 26-29.

Cheung, T., and Fargher, N. 2006. Avoidance of Reporting Small Losses: Patterns in Returns Reported By Hedge Funds. 2006 AAAA Annual Conference Proceedings, Academic Accounting Association Conference, Sydney, Australia, 17-19 September, 2006.

Lewis, A., Fargher N. and Searchfield C. 2006. Is There Increased Strategic Reporting of Goodwill Impairment When Amortization Is No Longer Required? Evidence From the U.S. Implementation of SFAS 142. 2006 AAAA Annual Conference Proceedings, Academic Accounting Association Conference, Sydney, Australia, 17-19 September, 2006.

Wu, H., and Fargher, N., 2006. The Implications of Growth, Efficiency and Losses for Earnings Persistence: Evidence From Australian Companies. 2006 AAAA Annual Conference Proceedings, Academic Accounting Association Conference, Sydney, Australia, 17-19 September, 2006.

Carson, E. and Fargher, N. 2007. A Note on Audit Premiums to Client Size and Industry Specialisation. Accounting and Finance, Volume 47, pp. 423-446.

Jiang L. and Fargher N. Changes in the audit environment and auditors “propensity to issue going concern opinions”. American Accounting Association Annual Meeting-American Accounting Aossociation, Chicago, USA, 5 August—8 August, 2007

Wu, H. and Fargher, N. (2007). Components of Accruals, losses and Future Profitability. Accounting and Finance Association of Australia and New Zealand Conference, Queensland, Australia, 1—3 July 2007.  

N. Fargher, D. Freizer, and K. Trotman, "A field-based analysis of work paper review", Auditing: a Journal of Practice & Theory, Volume 24, no. 2: pages 85-110.

N. Fargher, B. Mahew, and M. Wilkins "The pricing of assurance risk in secondary equity offerings", Journal of Accounting, Auditing and Finance. Volume 20, no. 3 pages 187-207.

Carson, E., N. Fargher, D. Simon and M. Taylor, "Audit fees and market segmentation - further evidence on how client size matters within the context of audit fee models." International Journal of Auditing , 2004, Volume 8: 79-91.

Fargher, N. L. and A. A. Gramling, “The influence of attestation on users’ perceptions of assertion credibility in the asset management industry”, International Journal of Auditing, 2003, Volume 7, no. 1: 87-100.

Wu, B., P. Roebuck and N. Fargher, "A note on auditors’ perceptions of business risk", International Journal of Auditing, 2002, Volume 6 no 3: 287-302.

Fargher, N. L., M. Taylor and D. Simon “The demand for auditor reputation across international markets for audit services”, International Journal of Accounting, 2001, vol. 36: 407-421.

Fargher, N. L. “Management perceptions of fair value accounting for all financial instruments.” Australian Accounting Review, 2001, vol. 11 no. 2: 62-72.

Gniewosz, G., N. Fargher and R. Simnett “Auditors’ assessment of hedge effectiveness”, International Journal of Auditing, 2001, vol. 5 no. 1: 3-19.

Fargher N. L., M. Wilkins and L. Holder-Webb. “Initial technical violations of debt covenants and changes in firm risk", Journal of Business Finance and Accounting, 2001, vol. 28 no. 3: 465-480.

Fargher, N. L., M. Wilkins and P. Fields “The impact on IPO assurance fees of commercial bank entry into equity underwriting” Auditing: a Journal of Practice & Theory September, 2000 vol. 20 no. 2: 23-36.

Fargher N. L., L. Gorman and M. Wilkins, “Timely industry information as an assurance service -- evidence on the information content of the Book-to-Bill Ratio”, Auditing: a Journal of Practice & Theory 1998, 17(Supplement): 109-123.

Sayre T. L., F. W. Rankin, and N. L. Fargher, "The effects of promotion incentives on delegated investment decisions: a note", Journal of Management Accounting Research.1998, 313-324.

Fargher N. L. and R. Weigand, “Changes in the stock price reaction of small firms to common information”, Journal of Financial Research, 1998, vol. 21 no. 1: 105-121.

Fargher N. L. and M. Wilkins, “Risk shifts around the issue and withdrawal of qualified opinions”, Journal of Business, Finance and Accounting, 1998, vol. 25 Sept-Oct: 829-847.

Fargher N. L. and D. Morse “Quality Costs - Planning the Trade-off Between Prevention and Appraisal Activities”, Journal of Cost Management, 1998, vol. 12. no 1: 14-22.

Calegari M. and N. L. Fargher, "Evidence that Stock Prices do not Fully Reflect the Implications of Current Earnings for Future Earnings: An Experimental Approach", Contemporary Accounting Research. 1997, vol. 14 no.3: 397 -434.

Fargher N. and A. A. Gramling, “Assessing the Usefulness of the AIMR’s Standards for Measuring Investment Manager Performance”, Journal of Financial Statement Analysis, 1996, vol.1 no 3: 49 - 59.

Fargher N. L. and A. A. Gramling, “A New Market for Attestation Services: the AIMR Performance Presentation Standards”, with Audrey Gramling. Auditing: a Journal of Practice & Theory, 1996, vol. 15 Supplement: 72 -91.

Dhaliwal D. S., K. J. Lee and N. L. Fargher, "The Association Between Unexpected Earnings and Abnormal Security Returns in the Presence of Financial Leverage", Contemporary Accounting Research, 1991, vol.8 no.1: 20-41.