Derek Chan

University of Hong Kong - Faculty of Business and Economics

Associate Professor

K.K. Leung Building

Pokfulam Road

Hong Kong

China

SCHOLARLY PAPERS

8

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0

CROSSREF CITATIONS

12

Scholarly Papers (8)

Scope of Auditors' Liability, Audit Quality, and Capital Investment

Number of pages: 40 Posted: 03 Aug 2001
Derek Chan and Kit Pong Wong
University of Hong Kong - Faculty of Business and Economics and University of Hong Kong
Downloads 1,729 (12,786)
Citation 8

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Auditors' liability; Audit quality; Double moral hazard; Sequential borrowing; Underinvestment

Scope of Auditors' Liability, Audit Quality, and Capital Investment

Posted: 15 Jan 2002
Derek Chan and Kit Pong Wong
University of Hong Kong - Faculty of Business and Economics and University of Hong Kong

Abstract:

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Auditors' liability, Audit quality, Double moral hazard, Sequential borrowing, Underinvestment

2.

The Effects of Internal Control Reporting Regulation on Control Quality, Compensation and Audit Effort

Number of pages: 55 Posted: 30 Aug 2016 Last Revised: 15 Jun 2018
Derek Chan
University of Hong Kong - Faculty of Business and Economics
Downloads 412 (93,286)
Citation 2

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internal control, fraudulent misstatement, incentive contract, auditing, regulation

Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency

Number of pages: 52 Posted: 06 Nov 2018
Derek Chan and Nanqin Liu
University of Hong Kong - Faculty of Business and Economics and Southern University of Science and Technology
Downloads 214 (185,095)

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monitoring chain; financial gatekeepers; analyst independence; auditor's legal liability; financial misreporting cost; investment efficiency

Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency

The Accounting Review
Number of pages: 49 Posted: 18 Nov 2021
Derek Chan and Nanqin Liu
University of Hong Kong - Faculty of Business and Economics and Southern University of Science and Technology
Downloads 105 (331,250)

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disciplinary chain, financial gatekeepers, analyst independence, auditors' legal liability, financial misreporting cost

4.

The Economic Consequences of Limiting the Joint Provision of Audit and Nonaudit Services

Number of pages: 44 Posted: 27 Jul 2004
Derek Chan
University of Hong Kong - Faculty of Business and Economics
Downloads 294 (135,561)
Citation 2

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Auditor independence, Auditors' liability, Audit quality, Nonaudit services

5.

Earnings Management, Incentive Contracts and Private Information Acquisition

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 42 Posted: 27 Aug 2013
Derek Chan and Jennifer Gao
University of Hong Kong - Faculty of Business and Economics and Harbin Institute of Technology Shenzhen Graduate School
Downloads 181 (215,791)

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Compensation contract, Earnings management, Private information acquisition

6.

Consulting Revenue Sharing, Auditor Effort and Independence, and the Regulation of Auditor Compensation

Journal of Accounting and Public Policy, 31 (2): 139-160.
Posted: 05 Jul 2011 Last Revised: 07 Sep 2012
Xiaohong Liu and Derek Chan
The University of Hong Kong and University of Hong Kong - Faculty of Business and Economics

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Regulation of Auditor Compensation, Sharing Rules of Audit Firms, Auditor Effort, Truthful Reporting

7.

An Analysis of the Economic Consequences of the Proportionate Liability Rule

Posted: 07 Jun 1999
Derek Chan and Suil Pae
University of Hong Kong - Faculty of Business and Economics and affiliation not provided to SSRN

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8.

The Economic Consequences of Alternative Auditor Liability and Legal Cost Allocation Rules: An Equilibrium Analysis

Posted: 20 Jul 1998
Derek Chan and Suil Pae
University of Hong Kong - Faculty of Business and Economics and affiliation not provided to SSRN

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