The economics of enhancing audit transprancy: auditor’s reporting model and stakeholder’s behaviors
Dr Gu, Ti Tracy (Principal investigator)
Auditor's reporting model, Audit fee, Audit quality, Bid-ask spreads, Anayst forecast dispersion
Business Studies (B)
RGC Early Career Scheme (ECS)
HKU Project Code
Early Career Scheme (ECS)
2. Provide an early understanding on the determinants of the expanded auditor disclosures. 3. Contribute to the auditing literature on how mandating the information communicative role of auditors will affect audit production. 4. Contribute to the disclosure literature by adding insights on the economics of auditor¡¦s narrative disclosures. 5. Provide policy suggestions on enhancing the transparency of the audit process.