Simon Fung

Deakin University

Professor of Accounting

221 Burwood Highway

Burwood, Victoria

Australia

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 31,590

in Total Papers Downloads

1,929

SSRN CITATIONS
Rank 12,431

SSRN RANKINGS

Top 12,431

in Total Papers Citations

21

CROSSREF CITATIONS

77

Scholarly Papers (15)

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 1,069 (25,510)
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 (CityUHK)
Downloads 289 (131,786)
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 254 (150,281)

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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 affiliation not provided to SSRN
Downloads 237 (160,814)

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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
Hong Kong Polytechnic University, Deakin University and affiliation not provided to SSRN
Downloads 80 (376,768)
Citation 5

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

7.

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 of Newfoundland (MNU) - Faculty of Business Administration, Nanjing University and Nanjing University

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8.

PCAOB International Inspections and the Big N Effect for Non-US Listed Foreign Public Companies

Posted: 06 Jan 2021
Simon Fung, K. K. Raman and Xindong Kevin Zhu
Deakin University, The University of Texas at San Antonio and City University of Hong Kong (CityUHK)

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PCAOB international inspections; Big N effect abroad; Non-US-listed foreign public companies; Spillover audit quality benefit for non-PCAOB-registered foreign auditors

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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 of Newfoundland (MNU) - Faculty of Business Administration 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 (CityUHK)

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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
Sabanci 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, affiliation not provided to SSRN and City University of Hong Kong (CityUHK)

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