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Dr Alicia Jiang

Dr Alicia Jiang

Research School of Accounting


Position:
Lecturer
Email: alicia.jiang@anu.edu.au
Phone: +61 2 612 57385
Office: Room 2030, PAP Moran Bld (21)

Research areas

Audit quality; Going-concern; Audit opinions; Audit partner rotation.

Biography

Alicia Jiang is a Lecturer in Accounting.  Her research focuses on audit quality, in particular, the issuance of audit opinions. Alicia has explored how economic and regulatory environments, as well as the changes therein, affect auditors’ tendency to issue audit opinions for publicly listed companies. Her work has been published in internationally recognised outlets including Auditing: A Journal of Practice and Theory and Accounting and Finance.

 

Research publications

“Changes in the audit environment and auditors’ propensity to issue going-concern opinions,” (with Neil Fargher) Auditing: A Journal of Practice and Theory, Vol. 27 No. 2 November 2008.

“Audit reports in Australia during the period of the Global Financial Crisis,” (with Elizabeth Carson, Neil Fargher, and Yang Xu) Australian Accounting Review, 21(1) 2011.

 “Responses by Australian auditors to the Global Financial Crisis” (with Elizabeth Carson, Neil Fargher, and Yang Xu) Accounting and Finance, 53 (1) 2013. The paper won the Peter Brownell Manuscript Award 2013.

“How do auditors perceive CEO’s risk taking incentives? Evidence from audit fees and audit opinions” (with Neil Fargher and Yangxin Yu). Accounting and Finance, 54 (4) 2014.

“Further evidence on the effect of regulation on the exit of small auditors from the audit market and resulting audit quality” (with Neil Fargher and Yangxin Yu). Auditing: A Journal of Practice and Theory, 37 (4) 2018.

 

Research grants and awards

AFAANZ Research Grant, 2015-2016 - Decomposing the impact of mandatory audit partner rotations on audit efficiency and auditor independence (with Masoud Azizkhani)

AFAANZ Research Grant, 2012-2013 - Further evidence on the effect of regulation on the exit of small auditors from the audit market and resulting audit quality (with Neil Fargher and Yangxin Yu).

“Responses by Australian auditors to the Global Financial Crisis” (with Elizabeth Carson, Neil Fargher, and Yang Xu) Accounting and Finance, 53 (1) 2013. The paper won the Peter Brownell Manuscript Award 2013.

 

Teaching

BUSN3002 Auditing

BUSN7054  Auditing and Assurance Services

 

Updated:   1 March 2017 / Responsible Officer:  CBE Communications and Outreach / Page Contact:  College Web Team