Tracy Gu

The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics

Assistant Professor

#1312, KK Leung Building

Pokfulam Road

Hong Kong

SCHOLARLY PAPERS

5

DOWNLOADS
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Top 35,610

in Total Papers Downloads

1,704

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (5)

1.

The Interaction between Informal and Formal Institutions: Corruption Culture and External Auditor Monitoring

Number of pages: 56 Posted: 24 Aug 2017 Last Revised: 07 Apr 2021
Tracy Gu
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics
Downloads 789 (39,445)
Citation 1

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Corporate Corruption Culture, Informal Institution, Formal Institution, Audit Effort, Accounting Fraud, Audit Fees

2.

Reconceptualizing Audit Production: the Importance of Capital Investments and Joint Fixed Costs

Number of pages: 51 Posted: 27 Jul 2017 Last Revised: 29 Jul 2021
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 500 (71,372)

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Audit Services, Client Portfolios, Production, Investments, Discretionary Common Fixed Costs

3.

Federal Judge Ideology and the Going Concern Reporting Incentives of Big 4 and Non-Big 4 Auditors

Number of pages: 58 Posted: 23 Aug 2018 Last Revised: 23 Mar 2021
Tracy Gu, Kai Wai Hui and Dan A. Simunic
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, The University of Hong Kong (HKU) - Department of Accounting and University of British Columbia (UBC) - Sauder School of Business
Downloads 266 (145,408)
Citation 1

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Federal Judge Ideology, Federal Litigation Risk, Going Concern Modified Audit Opinions, Big 4 and Non-Big 4

4.

The Spillover Effects of Mandatory Audit Partner Rotation: Evidence from Audit Adjustments

Number of pages: 49 Posted: 01 Mar 2021 Last Revised: 02 Apr 2021
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, Arizona State University (ASU) - School of Accountancy, Renmin University of China - School of Business and Sun Yat-Sen University (SYSU)
Downloads 149 (245,372)

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Audit Adjustments, Mandatory Audit Partner Rotation, Negative Cross-Client Audit Synergies, Positive Cross-Client Audit Synergies, Remaining Clients

5.

The Market for Audit Services: The Role of Market Power

Journal of International Accounting Research
Posted: 07 Apr 2021
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University, University of Toronto and University of Toronto - Rotman School of Management

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audit markets; pricing; market power; capital investments