About ANCAAR

The Australian National Centre for Audit and Assurance Research (ANCAAR) has been established with the objective to realise and benefit from the comparative advantages and critical mass of researchers that The Australian National University (ANU) has in auditing and assurance services. Qualified scholars, consisting of both staff and RHD students in the market for audit and assurance services will provide a focus for world class research and a structure for the ongoing development of auditing and assurance services as a research discipline and field of professional practice. Although a critical mass of appropriately qualified scholars are located within the ANU College of Business and Economics at the ANU, the Centre aims to involve researchers from other disciplines located outside the College as well as researchers from other universities.

The Centre's research will be used to maximise positive benefits for a number of stakeholder groups - the ANU, other scholars working in the audit markets area in Australia and the accounting profession and regulators in the market for audit services in Australia. It is envisaged that the Centre's research will also have a flow-on effect to teaching in the University, particularly to the range and quality of graduate education. The Centre aims to have scholars and practitioners attached as Fellows and Adjunct Faculty so that they can collaborate on the broad range of research areas on which the Centre will focus. The Centre also aims to involve researchers from other disciplines that are critical to audit and assurance research, such as Accounting, Criminology, Psychology, Law, Finance, Economics, Information Systems and Ethics.

Since its inception in 2003 ANCAAR’s contribution to applied audit research has been impressive: it has been associated with two successful ARC Discovery Grants, one successful ARC Linkage Grant (with industry partners the Institute of Chartered Accountants in Australia and CPA Australia); and with the publication of a compilation of research articles on ethics and auditing (T Campbell and K Houghton [eds], 2005, Ethics and Auditing, ANU E Press. This publication has recently become a ‘best seller’ of ANU E Press).  ANCAAR also hosts the annual Audit Research Forums, which are intended to promote emerging research into the economic and behavioural aspects of the market for audit, attestation and assurance services. Papers spanning a broad range of topics are encouraged, however issues researched should ultimately be of relevance to professional practice.