Robyn Moroney, BEc, MCom, PhD, CA, CPA, is an Associate Professor in the Department of Accounting and Finance at Monash University. Before commencing her academic career, Robyn worked as an auditor at Arthur Young, now Ernst & Young. With over 25 years' academic experience, Robyn has previously held positions at The University of Melbourne, The University of Auckland, The University of New South Wales and La Trobe University. As a member of the board of the Accounting and Finance Association of Australia and New Zealand, which represents the interests of accounting and fi nance academics in both countries, Robyn has taken on a number of roles including co-chairing the conference technical committee and the doctoral symposium. Her areas of research are the behavioural aspects and economics of auditing.