Dr Skye Zhu earned a PhD in Accounting from the Australian National University in 2021. Her main research interest is studying geographically distributed auditors’ work quality. She finished her Master of Science in Accounting degree from St. John’s University in New York and Bachelor degree from Macau University of Science and Technology in Macau. Her research is in the areas of auditor judgment decision making, government audit, professional skepticism, auditor report, integrated report assurance, IT audit and investors’ judgments.

Dr Skye has prior experience in working with students. During her PhD program, Skye worked as a tutor for the Australian National University, and the University of New South Wales (Canberra, the Australian Defence Force Academy). She has a very strong desire to help students to succeed.

Prior to her appointment as a lecturer in financial accounting and auditing at James Cook University, Dr Skye worked as a senior analyst at the Australian National Audit Office in Canberra. While in the United States, she also worked as a cost accountant, an auditor, and a tax preparer at a university and accounting firms. She enjoys bringing her international, real-life work experience to classrooms to help students grow.

In her free time, Dr Skye enjoys exploring the new updates in accounting software (e.g., MYOB, XERO) and data analytics tools (e.g., Tableau, Power BI). Additionally, Dr Skye is delightful to do volunteer work for those who are in need.


  • BX3012: Contemporary Issues in Accounting (Level 3; TSV)
  • BX3014: Auditing and Assurance (Level 3; TSV)
  • CO5117: Introduction to Accounting (Level 5; TSV)
  • LB5212: Accounting and Finance for Managers (Level 5; TSV)
  • 2021 to 2022 - Senior Analyst, The Australian National Audit Office (Canberra)
  • 2021 - Sessional Academic, The University of New South Wales Canberra at the Australian Defence Force Academy (ADFA) (Canberra)
  • 2016 to 2021 - Tutor, The Australian National University (Canberra)
  • 2013 - Assurance Intern, PricewaterhouseCoopers LLP (New York, USA)
Research Disciplines
  • 2023 to 2024 - AFAANZ Research Grant $6,000
  • 2023 - Research School of Accounting Grant at the Australian National University $9,950
  • 2019 to 2020 - Postgraduate Research Scholarship
  • 2016 to 2019 - The Australian National University HDR Fee Remission Merit Scholarship

These are the most recent publications associated with this author. To see a detailed profile of all publications stored at JCU, visit ResearchOnline@JCU. Hover over Altmetrics badges to see social impact.

Other research outputs
Current Funding

Current and recent Research Funding to JCU is shown by funding source and project.

Accounting & Finance Association of Australia & New Zealand - Annual grants program

How does the ?stand-back? requirement improve risk assessment? The use of root cause analysis

Indicative Funding
$6,000 over 1 year
The ?stand-back? requirement is a newly added provision found in global audit standards such as Australian auditing standard ASA 220 (Revised), ISA (UK) 240 and international auditing standard ISA 315 (Revised) (FRC 2022; IAASB 2019; AUASB 2021a; AUASB 2021b). The standards require an auditor to reconsider and re-evaluate whether all significant transactions, balances and disclosures have been identified once the risk assessment has been completed (AICPA 2020; KPMG 2020). We experimentally investigate whether the presence of ?stand-back? requirement and the types of learning examples in root cause analysis can jointly influence auditors? fraud risk assessment decisions.
Skye Zhu and Soon Phang (College of Business, Law & Governance and Monash University)

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