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DrDale Fu

Lecturer

Faculty of Business and Law/Deakin Business School

Orcid identifier0000-0003-4472-1670 (opens in a new tab)⁠
  • Lecturer
    Faculty of Business and Law/Deakin Business School
  • +61 3 924 45964 (Work)
  • Melbourne Burwood Campus, 221 Burwood Highway, Burwood, Victoria 3125

RESEARCH INTERESTS

My research program examines how audit processes, auditor incentives, and evolving auditing standards shape the credibility of corporate reporting. It focuses on audit quality, auditor characteristics, and regulatory developments, and spans the areas of auditing and assurance, corporate governance, and financial accounting. In particular, my work investigates how risk monitoring and control mechanisms embedded in audit procedures influence audit production and audit quality.

 

Selected working projects:

  • The Disclosure and Consequences of Auditors’ Opinions on Other Information
  • Audit Partner Rotation, Tenure, and Audit Quality
  • CFO Turnover, Auditor Turnover, and Financial Reporting Quality
  • Climate-Related Reporting Connectivity in Financial Statement Disclosures
  • Carbon Emissions Restatements and Firm Value

GRANTS

  • INTERNAL GRANT
    Faculty Research Grant Scheme (AUD$11, 986)
    Deakin Faculty of Business and Law1 Jan 2024 - 31 Dec 2024
    People funded by this grant:
    • Simnett R
    Project Title: The Disclosure and Consequences of Auditors’ Opinion on Other Information
  • INTERNAL GRANT
    Deakin University Internal Research Fund Grant (AUD $10,763)
    Deakin University1 Apr 2022 - 30 Mar 2023
    People funded by this grant:
    • Carey P
    Project Title: Client economic importance and audit quality: Evidence based on Australian public and public and private companies