Tracy Gu

The University of Hong Kong, HKU Business School

Assistant Professor

#1312, KK Leung Building

Pokfulam Road

Hong Kong

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 40,283

SSRN RANKINGS

Top 40,283

in Total Papers Downloads

1,690

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 Business School
Downloads 813 (42,891)
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 Business School, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 508 (78,507)

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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 Business School, University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Downloads 289 (148,096)
Citation 1

Abstract:

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

4.

The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown

Number of pages: 61 Posted: 06 Apr 2022 Last Revised: 29 Jun 2022
Tracy Gu, Yiqi Jiang and Dan A. Simunic
The University of Hong Kong, HKU Business School, HKU Business School, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Downloads 80 (414,861)

Abstract:

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international inspection; audit oversight; U.S. listed foreign companies; market reactions; perceived financial reporting quality

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 Business School, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University, University of Toronto and University of Toronto - Rotman School of Management

Abstract:

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audit markets; pricing; market power; capital investments