Judy S.L. Tsui

Hong Kong Polytechnic University - School of Accounting and Finance

Dean, Faculty of Business and Information Systems; Chair Professor of Accounting

M715, Li Ka Shing Tower

Hung Hom, Kowloon, Kowloon

Hong Kong

SCHOLARLY PAPERS

16

DOWNLOADS
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8,058

CITATIONS
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Top 3,063

in Total Papers Citations

179

Scholarly Papers (16)

1.
Downloads 3,258 ( 2,214)
Citation 105

Discretionary-Accruals Models and Audit Qualifications

Number of pages: 41 Posted: 06 Mar 2000
Eli Bartov, Ferdinand A. Gul and Judy S.L. Tsui
NYU Stern School of Business, Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 3,258 (2,158)
Citation 105

Abstract:

Discretionary-accruals models; Earnings management; Audit qualifications; Big Six auditors.

Discretionary-Accruals Models and Audit Qualifications

Journal of Accounting and Economics, Vol 30, No 3, December 2000
Posted: 14 Mar 2001
Eli Bartov, Ferdinand A. Gul and Judy S.L. Tsui
NYU Stern School of Business, Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Discretionary-accruals models; Earnings management; Audit qualification; Big Six auditors

2.

Agency Costs and Audit Pricing: Evidence on Discretionary Accruals

Number of pages: 30 Posted: 26 Feb 1998
Ferdinand A. Gul, Judy S.L. Tsui and Charles J.P. Chen
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 1,243 (10,917)
Citation 2

Abstract:

Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

Number of pages: 31 Posted: 20 May 2003
Ferdinand A. Gul, Charles J.P. Chen and Judy S.L. Tsui
Monash University Sunway Campus, City University of Hong Kong (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 931 (17,758)
Citation 33

Abstract:

discretionary accounting accruals, managerial ownership, management compensation, audit fees

Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

Contemporary Accounting Research, Forthcoming
Posted: 20 May 2003
Ferdinand A. Gul, Charles J.P. Chen and Judy S.L. Tsui
Monash University Sunway Campus, City University of Hong Kong (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

discretionary accounting accruals, managerial ownership, management compensation, audit fees

4.

The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World

Review of Accounting Studies, Forthcoming
Number of pages: 45 Posted: 14 Mar 2007 Last Revised: 20 Oct 2010
Jeong-Bon Kim, Judy S.L. Tsui and Cheong H. Yi
University of Waterloo, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 760 (23,406)
Citation 16

Abstract:

International Financial Reporting Standards (IFRS), loan contracting, loan spread, collateral, debt covenant, syndicate structure, foreign banks

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

Accounting and Finance, Forthcoming
Number of pages: 34 Posted: 04 Apr 2006
Ferdinand A. Gul, Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Downloads 681 (27,975)
Citation 11

Abstract:

Auditor Independence, Non-audit Services, Audit Quality, Value Relevance, Earnings

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

Accounting and Finance, Vol. 46, No. 5, pp. 797-817, December 2006
Number of pages: 21 Posted: 17 Nov 2006
Ferdinand A. Gul, Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Downloads 23 (423,698)
Citation 11

Abstract:

6.

Board Diversity and the Demand for Higher Audit Effort

Number of pages: 43 Posted: 15 Mar 2009
Ferdinand A. Gul, Bin Srinidhi and Judy S.L. Tsui
Monash University Sunway Campus, University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 633 (23,724)
Citation 3

Abstract:

Audit Fees, Corporate Governance, Female director, Gender diversity

7.

Legal Protection, Enforceability and Tests of the Debt Hypothesis: An International Study

Number of pages: 35 Posted: 26 Mar 2002
Ferdinand A. Gul, Judy S.L. Tsui, Xijia Su and Rong Min
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong (CityUHK) - Department of Accountancy and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 291 (78,467)
Citation 2

Abstract:

legal protection, enforcement, debt, discretionary accruals

8.

Insider Trading, Earnings Management and Corporate Governance: Empirical Evidence Based on Hong Kong Firms

Journal of International Financial Management & Accounting, Vol. 18, No. 3, pp. 192-222, Autumn 2007
Number of pages: 31 Posted: 14 Sep 2007
Bikki Jaggi and Judy S.L. Tsui
Rutgers, The State University of New Jersey - Rutgers Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 14 (456,539)
Citation 7

Abstract:

9.

Board Gender Diversity, Auditor Quality Choice and Audit Fees

Posted: 17 Apr 2012
Ferdinand A. Gul, Bin Srinidhi and Judy S.L. Tsui
Deakin University - Department of Accounting, University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

audit fees, corporate governance, gender diversity, audit quality

10.

The Association between Auditor Tenure and Fee Dependence and Timely Recognition of Losses

Posted: 02 Nov 2007
Ferdinand A. Gul, Gopal V. Krishnan and Judy S.L. Tsui
Monash University Sunway Campus, Bentley University and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Asymmetric timeliness, Conservatism, Capital markets, Auditor tenure, Audit fees.

11.

Audit Quality and the Shanghai Stock Market Rection to Initial Modified Audit Opinions

Posted: 24 Nov 2001
Ferdinand A. Gul, Sunny Sun and Judy S.L. Tsui
Monash University Sunway Campus, City University of Hong Kong (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Audit quality; Shanghai Stock Exchange; Change in earnings; Market reaction

12.

Free Cash Flow, Debt Monitoring and Audit Pricing: Further Evidence on the Role of Director Equity Ownership

Auditing: A Journal of Practice & Theory, September 2001
Posted: 01 Aug 2001
Ferdinand A. Gul and Judy S.L. Tsui
Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Free cash flow; Director ownership; Debt monitoring; Audit fees

13.

Management Advisory Services, Perceived Auditor Quality and Informativeness of Earnings

Posted: 04 Jun 1999
Ferdinand A. Gul and Judy S.L. Tsui
Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

14.

The Impact of Culture on the Relationship Between Budgetary Participation, Management Accounting Systems and Managerial Performance: An Analysis of Chinese and Western Managers

Posted: 13 May 1998
Ferdinand A. Gul and Judy S.L. Tsui
Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

15.

A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing

Posted: 06 May 1998
Judy S.L. Tsui and Ferdinand A. Gul
Hong Kong Polytechnic University - School of Accounting and Finance and Monash University Sunway Campus

Abstract:

16.

The Joint Effects of Economic Pressure and Locus of Control on Auditors' Ethical Behavior

Posted: 06 May 1998
Judy S.L. Tsui
Hong Kong Polytechnic University - School of Accounting and Finance

Abstract: