Simon Fung

1.5k total citations · 1 hit paper
31 papers, 1.2k citations indexed

About

Simon Fung is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, Simon Fung has authored 31 papers receiving a total of 1.2k indexed citations (citations by other indexed papers that have themselves been cited), including 29 papers in Accounting, 12 papers in Finance and 11 papers in Strategy and Management. Recurrent topics in Simon Fung's work include Auditing, Earnings Management, Governance (25 papers), Corporate Finance and Governance (22 papers) and Financial Markets and Investment Strategies (9 papers). Simon Fung is often cited by papers focused on Auditing, Earnings Management, Governance (25 papers), Corporate Finance and Governance (22 papers) and Financial Markets and Investment Strategies (9 papers). Simon Fung collaborates with scholars based in Australia, Hong Kong and United States. Simon Fung's co-authors include Ferdinand A. Gul, Bikki Jaggi, Jagan Krishnan, Xindong Zhu, K. K. Raman, Lixin Su, John Goodwin, Suresh Radhakrishnan, Dichu Bao and Gaoguang Zhou and has published in prestigious journals such as Management Science, Journal of International Business Studies and Journal of Accounting and Economics.

In The Last Decade

Simon Fung

29 papers receiving 1.1k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise

2009 510 citations Ferdinand A. Gul, Simon Fung et al. Journal of Accounting and Economics profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Simon Fung Australia	11	1.1k	483	262	86	80	31	1.2k
Abhijit Barua United States	11	804 0.8×	372 0.8×	153 0.6×	68 0.8×	66 0.8×	21	861
Vivek Mande United States	18	1.1k 1.1×	470 1.0×	290 1.1×	107 1.2×	103 1.3×	42	1.2k
Kenneth L. Wild United States	3	1.2k 1.1×	682 1.4×	245 0.9×	52 0.6×	69 0.9×	5	1.3k
Chan‐Jane Lin Taiwan	11	866 0.8×	375 0.8×	179 0.7×	102 1.2×	79 1.0×	23	944
Kimberly Dunn United States	11	728 0.7×	318 0.7×	172 0.7×	82 1.0×	73 0.9×	22	795
Cheong H. Yi Hong Kong	11	954 0.9×	371 0.8×	325 1.2×	52 0.6×	146 1.8×	17	1.1k
Sharad Asthana United States	18	958 0.9×	378 0.8×	322 1.2×	97 1.1×	122 1.5×	42	1.1k
Guoping Liu Canada	13	790 0.7×	391 0.8×	133 0.5×	42 0.5×	50 0.6×	20	853
Laura Yue Li United States	11	756 0.7×	369 0.8×	271 1.0×	64 0.7×	103 1.3×	19	829
Danqing Young Hong Kong	10	962 0.9×	466 1.0×	262 1.0×	95 1.1×	96 1.2×	17	1.0k

Countries citing papers authored by Simon Fung

Since Specialization

Citations

This map shows the geographic impact of Simon Fung's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Simon Fung with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Simon Fung more than expected).

Fields of papers citing papers by Simon Fung

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Simon Fung. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Simon Fung. The network helps show where Simon Fung may publish in the future.

Co-authorship network of co-authors of Simon Fung

This figure shows the co-authorship network connecting the top 25 collaborators of Simon Fung. A scholar is included among the top collaborators of Simon Fung based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Simon Fung. Simon Fung is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Fung, Simon, et al.. (2025). Clawback adoptions and institutional investment decisions. Journal of Corporate Finance. 91. 102743–102743.

Fung, Simon, K. K. Raman, Lili Sun, & Li Xu. (2023). Clawback Adoptions and Management Earnings Forecasts. European Accounting Review. 34(1). 187–216. 3 indexed citations

Shen, Jianfu, et al.. (2022). The Valuation Effect and Consequences of Clawback Adoption in Real Estate Investment Trusts. The Journal of Real Estate Finance and Economics. 68(2). 274–317. 4 indexed citations

Fung, Simon, et al.. (2022). Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor. Review of Quantitative Finance and Accounting. 59(3). 1133–1171. 11 indexed citations

Fung, Simon, Like Jiang, Jeffrey Pittman, & Zhifeng Yang. (2021). The Importance of Business Development Incentives to Audit Partner Independence: Evidence from The Propensity to Issue Modified Opinions to Group-affiliated Audit Clients. SSRN Electronic Journal. 1 indexed citations

Fung, Simon, K. K. Raman, & Xindong Zhu. (2017). Does the PCAOB's International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?. SSRN Electronic Journal. 2 indexed citations

Fung, Simon, K. K. Raman, & Xindong Zhu. (2017). Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?. Journal of Accounting and Economics. 64(1). 15–36. 108 indexed citations

Fung, Simon, et al.. (2017). Auditors’ Responses to Organized Labor in Client Firms. Seoul National University Open Repository (Seoul National University). 23(2). 23–65. 1 indexed citations

Fung, Simon, K. K. Raman, Lili Sun, & Li Xu. (2015). Insider sales and the effectiveness of clawback adoptions in mitigating fraud risk. Journal of Accounting and Public Policy. 34(4). 417–436. 2 indexed citations

10.

Fung, Simon, Ferdinand A. Gul, & Suresh Radhakrishnan. (2014). Investment Banks' Entry into New IPO Markets and IPO Underpricing. Management Science. 60(5). 1297–1316. 12 indexed citations

11.

Fung, Simon & John Goodwin. (2013). Short-term debt maturity, monitoring and accruals-based earnings management. Journal of Contemporary Accounting & Economics. 9(1). 67–82. 61 indexed citations

12.

Fung, Simon, et al.. (2013). Investor legal protection and earnings management: A study of Chinese H-shares and Hong Kong shares. Journal of Accounting and Public Policy. 32(5). 392–409. 24 indexed citations

13.

Fung, Simon, Ferdinand A. Gul, & Jagan Krishnan. (2012). City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing. The Accounting Review. 87(4). 1281–1307. 194 indexed citations

14.

Fung, Simon, et al.. (2012). Audit market concentration, auditor's reputation as global- and country-level market leader, and investor-perceived audit quality. PolyU Institutional Research Archive (Hong Kong Polytechnic University). 5 indexed citations

15.

Fung, Simon. (2012). Discussion of “Management accounting information systems in a developing country”. Asia-Pacific Journal of Accounting & Economics. 19(1). 115–118.

16.

Fung, Simon, Lixin Su, & Xindong Zhu. (2010). Price Divergence from Fundamental Value and the Value Relevance of Accounting Information. SSRN Electronic Journal. 2 indexed citations

17.

Fung, Simon, Lixin Su, & Xindong Zhu. (2010). Price Divergence from Fundamental Value and the Value Relevance of Accounting Information*. Contemporary Accounting Research. 27(3). 829–854. 33 indexed citations

18.

Fung, Simon, Ferdinand A. Gul, & Suresh Radhakrishnan. (2007). Investment Banks' Repeated IPO Business Opportunities and IPO Underpricing. SSRN Electronic Journal. 3 indexed citations

19.

Fung, Simon & Lixin Su. (2006). Analysts' Activities After Earnings Announcement and Post-Earnings-Announcement Drift. SSRN Electronic Journal. 2 indexed citations

20.

Fung, Simon & Ferdinand A. Gul. (2005). Evidence of Audit Quality Differences Among Big Five Auditors. 1 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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