Professor
Gary Monroe
University
of New South Wales, Australia
Editor-in-Chief for Accounting and Finance [ABDC
rank A]
Professor Gary Monroe is an internationally
renowned researcher in auditing with an emphasis
on audit judgment and the economics of auditing.
His main research area of interest is auditing,
but he also conducts research in CSR, banking
and finance, financial accounting, business
ethics and management accounting. With respect
to research methods, Gary has published papers
using archival, experimental, survey and
qualitative research methods. He has published
articles in: AAuditing: A Journal of Practice
and Theory, Journal of Banking and Finance,
Journal of Business Finance &
Accounting,Accounting, Auditing and
Accountability Journal, The British Accounting
Review, Journal of Empirical Legal Studies,
Journal of Business Ethics, Abacus, Behavioral
Research in Accounting, Journal of Accounting
and Public Policy, Journal of Accounting,
Auditing and Finance, Accounting and Finance,
Journal of Empirical Legal Studies, The
International Journal of Accounting,
International Journal of Auditing, Advances in
Accounting Behavioral Research, Journal of
Contemporary Accounting and Economics,
Australian Accounting Review, Accounting
Education, International Journal of Business
Studies, Accounting Research Journal.
He currently serves as Editor-in-Chief for
Accounting and Finance [ABDC rank A]. He was
also an editor for Auditing: A Journal of
Practice & Theory [ABDC rank A*] from 2016 -
2020 and the Finance Section Editor for the
Journal of Business Ethics [ABDC rank A / FT50]
from 2011 - 2015. He also serves on the
Editorial Boards of a number of international
journals.
He was Chair of the Accounting Panel for the
Australian Business Deans Council 2019 Journal
Quality List Review.
He has received awards for his research and
teaching awards for his undergraduate teaching
and PhD supervision.
In recognition of his outstanding contribution
to the accounting academic profession in
Australia, he was made a Life Member of the
Accounting and Finance Association of Australia
and New Zealand in 2013.
Title: Benefits from Searching SEC Filings on EDGAR
Abstract: In this presentation, I will
review three of my recent papers that
demonstrate the usefulness of auditors searching
SEC filings through the EDGAR system. The first
study (Dai, Han and Monroe 2024) examines the
usefulness of searching Securities and Exchange
Commission (SEC) online filings for auditors to
resolve their clients’ comment letter issues. We
hypothesize and find that audit firms can
facilitate the resolution of SEC comment letters
for their clients through searching SEC filings
of industry peers as a benchmarking strategy to
justify their client’s treatments of issues
raised in comment letters. In the second study
(Dai, Han and Monroe 2024), we investigate the
effect of M&A-related information search of SEC
filings by the acquiring firm’s auditor on
post-M&A audit quality. We predict and find
greater M&A-related information search by the
acquirer’s auditor through accessing the target
firm’s online SEC filings in the M&A process is
associated with better post-acquisition audit
quality. In the third study (Qin, Dai and
Monroe 2024), we examine the relation between
auditors’ information acquisition along the
supply chain and audit quality. We predict and
find that auditors’ searching of the SEC filings
of their clients’ major customers has a positive
association with audit quality. Taken together,
this stream of papers demonstrates the benefits
of auditors searching SEC filings on the EDGAR
system to assist them in conducting high quality
audits and to assist clients in resolving issues
with regulatory bodies.
Distinguished
Prof. Piyush Sharma
Curtin University, Australia
Top 0.2% researchers in the world
Professor Piyush Sharma serves as John Curtin Distinguished Professor at Curtin University in Perth, Australia. He is ranked among the top 0.2% researchers in the world across all fields of research, top 60 business researchers in the global P-rankings based on publications in ABDC journals since 2013 and top 90 business researchers in Research.com ranking based on D-index. He was also recognised as the only Rising Star from marketing area among Australia’s Top 40 researchers across all disciplines in 2019. He currently serves as a member of the prestigious Australian Research Council (ARC) College of Experts (2022-2024) and Associate Editor (Marketing and International Business) for Journal of Business Research. He has also served as Regional Editor (Asia) for Journal of Knowledge Management, Senior Editor (Marketing) for International Journal of Emerging Markets, Co-Editor of Marketing Intelligence & Planning and Associate Editor for Journal of Services Marketing in the past. He is also a member of the editorial boards of top journals, including Journal of International Business Studies, Journal of the Academy of Marketing Science, Journal of Service Research, Industrial Marketing Management and European Journal of Marketing, among others.
Professor Sharma is a multi-disciplinary
researcher covering services marketing,
international business, cross-cultural consumer
behaviour, self-regulation, branding and
marketing strategy, marketing-finance interface,
and emerging digital technologies, among others.
He has published 130 articles in top
international journals, including Journal of
International Business Studies, Journal of the
Academy of Marketing Science, Journal of Service
Research, International Journal of Research in
Marketing, Industrial Marketing Management,
European Journal of Marketing (all ABDC-A*
ranked), Journal of Business Research, Journal
of Service Management, Psychology & Marketing,
and other ABDC-A ranked journals. He has
presented his work at more than 125
international conferences, delivered more than
60 keynote speeches and invited talks, and
conducted dozens of research workshops around
the world. He has also earned more than A$1.0
million in research income from diverse funding
agencies and he advises many private, public and
not-for-profit industry partners in community
care, higher education, financial and healthcare
services, and international business sectors, in
Australia and overseas. He has also successfully
supervised and continues to supervise 25
research students so far, besides mentoring many
early and mid-career researchers in Australia
and overseas.
Title: International Business-to-Business Relationships: Challenges and Opportunities
Abstract:In
this keynote talk, Professor Piyush Sharma would
share his research on the challenges and
opportunities faced by international
business-to-business partners in managing their
relationships with each other. Specifically, he
would share the learnings from the following
four articles published by him and his
co-authors in the last five years, in the top
journal Industrial Marketing Management, ranked
A* by ABDC with a high impact factor (10.3).
• Kingshott, Russel P.J., Piyush Sharma and
Henry Chung (2018), “The impact of relational
versus technological resources on e‐loyalty: A
comparative study between local, national and
foreign branded banks”, Industrial Marketing
Management, 72(July), 48‐58.
https://doi.org/10.1016/j.indmarman.2018.02.011
• Kingshott, Russel P.J., Piyush Sharma, Herbert
Sima and David Wong (2020), “The impact of
psychological contract breaches within east-west
buyer-supplier relationships”, Industrial
Marketing Management. 89(Aug), 220-231.
https://doi.org/10.1016/j.indmarman.2020.03.008
• Kingshott, Russel P.J., Henry Chung, Martinus
Parnawa Putranta, Piyush Sharma and Herbert Sima
(2021), “Religiosity and psychological contracts
in Asian B2B service relationships”, Industrial
Marketing Management. 98(October), 138-148.
https://doi.org/10.1016/j.indmarman.2021.07.010
• Nguyen, Tuyet Mai, Piyush Sharma, Russel
Kingshott and Ashish Malik (2024), “Culturally
diverse teams and knowledge sharing behavior
with B2B partners: The roles of perceived
morality and relationship orientation”, accepted
for publication in Industrial Marketing
Management.
.