The economics of enhancing audit transprancy: auditor’s reporting model and stakeholder’s behaviors
Grant Data
Project Title
The economics of enhancing audit transprancy: auditor’s reporting model and stakeholder’s behaviors
Principal Investigator
Dr Gu, Ti Tracy
(Principal Investigator (PI))
Duration
30
Start Date
2015-09-01
Amount
376614
Conference Title
The economics of enhancing audit transprancy: auditor’s reporting model and stakeholder’s behaviors
Presentation Title
Keywords
Anayst forecast dispersion, Audit fee, Audit quality, Auditor's reporting model, Bid-ask spreads
Discipline
Accounting
Panel
Business Studies (B)
HKU Project Code
27503215
Grant Type
Early Career Scheme (ECS)
Funding Year
2015
Status
Completed
Objectives
1. Construct a conceptual framework and conduct empirical studies on the economic consequences of making the audit process more transparent to investors and other stakeholders based on the recently available common law country data. 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.