Simon Fung

Deakin University

Professor of Accounting

221 Burwood Highway

Burwood, Victoria

Australia

SCHOLARLY PAPERS

16

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2,032

SSRN CITATIONS
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SSRN RANKINGS

Top 12,188

in Total Papers Citations

21

CROSSREF CITATIONS

77

Scholarly Papers (16)

1.

Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors' Industry Expertise

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 57 Posted: 05 Mar 2009
Ferdinand A. Gul, Simon Fung and Bikki Jaggi
Monash University Sunway Campus, Deakin University and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 1,116 (28,059)
Citation 16

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auditor tenure, auditor industry specialization, low balling, earnings quality

2.

On the Causal Effect of Information Asymmetry on Auditor Choice

Number of pages: 51 Posted: 22 May 2016 Last Revised: 10 Nov 2016
Deakin University, City University of Hong Kong, Singapore Management University - School of Accountancy and City University of Hong Kong (CityU)
Downloads 308 (141,245)
Citation 1

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Brokerage house closure, analyst coverage, information asymmetry, auditor choice

3.

Investment Banks’ Entry into New IPO Markets and IPO Underpricing

Number of pages: 42 Posted: 01 Jan 2011
Deakin University, Monash University Sunway Campus and JSOM, University of Texas at Dallas
Downloads 263 (165,929)

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initial public offerings, underpricing, lowball, investment banks, agency problems, Hong Kong

4.

Analysts' Activities after Earnings Announcement and Post-Earnings-Announcement Drift

Number of pages: 46 Posted: 12 Jul 2006
Simon Fung and Lixin (Nancy) Su
Deakin University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 243 (179,266)

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post-earnings-announcement drift, analysts' activities

5.

Can Shareholders Be at Rest After Adopting Clawback Provisions? Evidence from Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 16 Nov 2014 Last Revised: 06 Jul 2017
Dichu Bao, Simon Fung and Lixin (Nancy) Su
Lingnan University, Deakin University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 102 (364,145)
Citation 5

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6.

Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 19 May 2022 Last Revised: 26 Jul 2022
Simon Fung, Viet Tuan Pham and K. K. Raman
Deakin University, Susquehanna University, Sigmund Weis School of Business and The University of Texas at San Antonio

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client corruption culture, audit quality, competitive position of incumbent auditor, discretionary accruals, financial misstatements, internal control audit opinion shopping

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Corporate takeover; Political connections; Takeover antitrust investigation; Division of takeover gains; Bargaining power

8.

Auditor-client Reciprocity: Evidence from Forecast-issuing Brokerage Houses and Forecasted Companies Sharing the Same Auditor

Posted: 02 Mar 2021
Deakin University, University of Melbourne - Faculty of Business and Economics, Memorial University, Nanjing University and Nanjing University

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9.

Peer Effects on Choice of Auditor Reputation: Evidence from Quasi-experiments

Posted: 06 Jan 2021 Last Revised: 16 Aug 2022
Simon Fung and Xiaoran (Nancy) Cao
Deakin University and Deakin University

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Choice of auditor reputation; Peer effect; ERC; Industry competition

10.

The Importance of Business Development Incentives to Audit Partner Independence: Evidence from The Propensity to Issue Modified Opinions to Group-affiliated Audit Clients

Posted: 16 Jul 2020 Last Revised: 05 Feb 2021
Deakin University, University of Melbourne - Faculty of Business and Economics, Memorial University and Stony Brook University

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Auditor independence; future business potential; modified audit opinions; business group-affiliated audit clients

11.

Does the PCAOB's International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?

Journal of Accounting and Economics (August 2017), 64(1): 15-36.
Posted: 14 Apr 2017 Last Revised: 28 Apr 2018
Simon Fung, K. K. Raman and Xindong Kevin Zhu
Deakin University, The University of Texas at San Antonio and City University of Hong Kong (CityU)

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PCAOB international inspection program; Foreign auditors; Non-US-listed foreign public companies; Audit quality; Positive externality

12.

Insider Sales and the Effectiveness of Clawback Adoptions in Mitigating Fraud Risk

Journal of Accounting and Public Policy (July-August 2015), 34(3):417-436
Posted: 09 Feb 2015 Last Revised: 01 Jan 2016
Simon Fung, K. K. Raman, Lili Sun and Li Xu
Deakin University, The University of Texas at San Antonio, University of North Texas - Department of Accounting and Washington State University, Vancouver

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Clawback adoptions, equity incentives, insider sales, fraud risk

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Internal control weaknesses, Prediction model, Audit fees, Earnings quality, Sarbanes Oxley Act

14.

Short-Term Debt Maturity, Monitoring and Accruals-Based Earnings Management

Posted: 14 Nov 2009
John Goodwin, Ferdinand A. Gul and Simon Fung
Corvinus University, Monash University Sunway Campus and Deakin University

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debt hypothesis, monitoring, earnings management

15.

Price Divergence from Fundamental Value and the Value Relevance of Accounting Information

Contemporary Accounting Research, Forthcoming
Posted: 21 Jul 2009 Last Revised: 14 Apr 2010
Deakin University, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong (CityU)

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value relevance, market efficiency, R-squares, fundamental values

16.

How does Board Ethnic Diversity Affect Accruals Quality? Evidence on the Role of Inter-director Out-of-board Community Affiliations

Deakin University, Deakin University and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy

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Accruals quality; Ethnic diversity; Directors’ out-of-board community affiliations; Separation, Variety