Critical Audit Matter Disclosure

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Grant Data
Project Title
Critical Audit Matter Disclosure
Principal Investigator
Professor Chan, Derek Kwok Wing   (Principal Investigator (PI))
Co-Investigator(s)
Miss Liu Nanqin   (Co-Investigator)
Duration
42
Start Date
2018-01-01
Amount
314596
Conference Title
Critical Audit Matter Disclosure
Keywords
Audit Quality, Critical Audit Matter, Disclosure, Information Acquisition, Investment Efficiency
Discipline
Accounting
Panel
Business Studies (B)
HKU Project Code
17502817
Grant Type
General Research Fund (GRF)
Funding Year
2017
Status
Completed
Objectives
1) To derive the equilibrium audit quality and private information acquisition under different disclosure regimes; 2) To investigate whether audit quality, private information acquisition and investment efficiency increase with the proposed CAM disclosure.