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Neil Fargher
Visiting Associate Professor of Accountancy

Educational Background

Ph.D., Accountancy, University of Arizona, 1992
M.S., Accountancy, Royal Melbourne Institute of Technology, 1986
B.S., Accounting, University of Melbourne, 1979

Positions Held

At the University of Illinois since 2004.

Recent Publications

Fargher, N., Mahew, B., & Wilkins, M. The pricing of assurance risk in secondary equity offerings. Journal of Accounting, Auditing and Finance, forthcoming.

Ke, F. Y., Pham, T., & Fargher, N. A note on the relevance to firm valuation of capitalized research and development expenditures. Australian Accounting Review, forthcoming.

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

Fargher, N. L., & Gramling, A. A. 2003. The influence of attestation on usersí perceptions of assertion credibility in the asset management industry. International Journal of Auditing, 7: 87-100.

Wu, B., Roebuck, P., & Fargher, N. 2002. A note of auditorsí perceptions of business risk. International Journal of Auditing, 6: 287-302.

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

Fargher, N. L. 2001.Management perceptions of fair value accounting for all financial instruments. Australian Accounting Journal, 11 (2): 62-72.

Gniewosz, G. Fargher, N., & Simnett, R. 2001. Auditorsí assessment of hedge effectiveness. International Journal of Auditing, 5: 3-19.

Fargher, N. L., Wilkins, M., & Holder-Webb. 2001. Initial technical violations of debt covenants and changes in firm risk. Journal of Business Finance and Accounting, 28: 465-480.

Fargher, N. L., Wilkins, M., & Fields, P. 2000. The impact on IPO assurance fees of commercial bank entry into equity underwriting. Auditing: A Journal of Practice & Theory, 20: 23-36.

Honors and Awards

Research grant, Australian Financial Markets Association and SIRCA, 2000.

Academic Service

Editorial board: Accounting & Finance, 2002-present.

Contact Information:
360 Wohlers Hall
1206 South Sixth Street
Champaign, IL 61820
(217) 333-0857

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