The Impact of the Credit Default Market on Auditors: Evidence from Audit Pricing and Going Concern Reporting
Dr Gu, Ti Tracy (Principal investigator)
Credit Default Market, Audit Fee, Going Concern Opinon
RGC General Research Fund (GRF)
HKU Project Code
General Research Fund (GRF)
2 Contribute to the audit pricing literature by examining the effect of a credit derivative market on audit fees. 3 Contribute to the literature on the link between auditors’ loss function and going concern reporting. 4 Provide insights to regulators about auditors’ incentives. 5 Provide inference to practitioners about the extent to which they can rely on auditors’ going concern reporting.