AUASB Research Centre

The AUASB Research Centre is part of the AUASB Evidence-Informed Standard Setting Strategy to inform and support the AUASB in its standard-setting decision making and to facilitate thought leadership on auditing and assurance issues. This is outlined in detail in the AUASB Evidence-Informed Standard-Setting (EISS) Strategy. This research centre is supported by the AUASB, AUASB staff and AUASB scholars. 

AUASB Academic Scholar

The AUASB has one academic scholar, Dr Jenny Yang.

Dr Jenny Yang, Senior Lecturer at UNSW Sydney.

Dr Yang’s research interests include audit quality, audit reporting, sustainability reporting and not-for-profit sector accountability.

For the AUASB, Dr Yang will concentrate her research on not-for-profit assurance, particularly with regard to medium sized charities. This will involve assessing whether registered charities are compliant with Australian auditing and review requirements, gathering details on the factors and likelihood that medium charities will have their financial reports audited or reviewed, and tracking whether these findings have changed over time.

AUASB Call for Research

The AUASB is interested in relevant research on the following topics relevant to our Corporate Plan and Work Plan, as well as other emerging issues:

For further details or other queries, please contact us via our AUASB Enquiries email

Research Reports

No. Title Issue Date
12 AUASB Research Report 12: Understanding and evaluating the effectiveness of ASA 720, The Auditor’s Responsibilities Relating to Other Information, and its role in the current environment.  

July 2024

11 AUASB Research Report 11: State of Assurance Choices for Medium Sized Australian Charities July 2024
10 AUASB Research Report 10: Deakin-AUASB Sustainability Assurance Research Workshop Dec 2023
- AASB-AUASB Joint Research Report: Trends in Climate Related Disclosures and assurance in the Annual Reports of ASX-listed entities Nov 2023
- AASB-AUASB Joint Research Report: Australian Listed Entities: Recognised intangible assets and key audit matters May 2023
AASB-AUASB Joint Research Report: Climate-related disclosures and assurance in the annual reports of ASX-listed companies Dec 2022
9 AUASB Research Report 9: Perceptions of Audit Quality by Audit Committee Chairs in Australia Dec 2022
8 AUASB Research Report 8: ANCAAR - AUASB Research and Regulation Workshop Oct 2022
7 AUASB Research Report 7: A Literature Review on the Reporting and Assurance of Climate-related and Other Non-financial Information May 2022
6 Audit Quality in Australia: The Perspective of Audit Committee Chairs (2nd Report) Feb 2021
5 AUASB Research Report 5: COVID-19 Snapshot of Auditor Reporting in Australia Dec 2020
4 AUASB Research Report 4: The Provision of Non-Audit Services by Audit firms in Australia Dec 2019
3 AUASB Research Report 3: Audit Market Structure and Competition in Australia: 2012 – 2018, authored by Professor Elizabeth Carson Oct 2019
2 Audit Quality in Australia: The Perspectives of Professional Investors Apr 2019
1 Audit Quality in Australia: The Perspective of Audit Committee Chairs Sep 2018
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