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Personal profile


Before joining the School of Management and Languages at the University of Heriot-Watt in 2014, Chris Pong worked at the Nottingham University Business School where he was the Head of the Accounting Division.  He also previously held academic positions at the University of Cambridge, the University of Edinburgh and the University of Manchester.  Chris is a qualified accountant and was trained in Price Waterhouse and Deloitte, Haskins & Sells.

Research interests

My main research has been in the areas of (a) the audit services market structure, (b) the pricing of audit services in the UK and (c) audit quality.

Current research projects include (1) auditor rotation on quality of accounting information, (2) how loan convenants affect competition in the audit services market and (3) audit pricing in the case of joint-audit.  The first two projects are in collaboration with colleagues at the University of Bristol and the University of Cardiff.  Both are relevant to the recent EU's paper on Reform of the Audit Market.  We have so far published a report which was commissioned by the Competition Commission.  The third project examines the audit price difference between the audits in the UK and the audits in France.  The aim of research is to contribute to the debate of the cost of a joint auditor requirement.  This project involves international collaboration with colleagues at the University of Neuchatel (Switzerland), EM Strasbourg (France) and ESSEC Business School (France).


Information for prospective PhD students

I am interested in supervising PhD students who will like to research into the areas of audit pricing, auditor rotation and audit quality.  I am particularly interested in applied empirical work using econometric modelling.  For prospective PhD students, please look at the articles published in these areas in journals such as The Accounting Review, The Journal of Business Finance & Accounting, The Journal of Accounting & Economics and The Auditing Journal: Practice and Theory.

For PhD application information and availiablity of PhD scholarships, please enquire our Postgraduate Office.


Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

Audit Business & Economics
Auditors Business & Economics
Audit fees Business & Economics
Audit market Business & Economics
Auditing Business & Economics
Market share Business & Economics
Audit pricing Business & Economics
Japan Business & Economics

Co Author Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 1994 2017

Private lenders' demand for audit

Baylis, R. M., Burnap, P., Clatworthy, M. A., Gad, M. A. & Pong, C. K. M. Aug 2017 In : Journal of Accounting and Economics. 64, 1, p. 78-97 20 p.

Research output: Contribution to journalArticle

Financial reporting

Are joint audits associated with higher audit fees?

André, P., Broye, G., Pong, C. & Schatt, A. 2016 In : European Accounting Review. 25, 2, p. 245-274 30 p.

Research output: Contribution to journalArticle

Audit fees
Audit quality
Investor protection

Capital verification and auditor liability: Evidence from china

Lu, Y., Mitchell, F. & Pong, C. K. M. 6 Jul 2015 In : Managerial Auditing Journal. 30, 6-7, p. 657-680 24 p.

Research output: Contribution to journalArticle

Auditor liability

Cash Limits, Hospital Prescribing and Shrinking Medical Jurisdiction

Paterson, A. S., Jackson, W. J., Pong, C. & Scarparo, S. Nov 2014 In : Financial Accountability and Management. 30, 4, p. 403-429 27 p.

Research output: Contribution to journalArticle

Policy Making
Costs and Cost Analysis

Doctors under the microscope: the birth of medical audit

Jackson, W. J., Paterson, A. S., Pong, C. & Scarparo, S. 2013 In : Accounting History Review. 23, 1, p. 23-47

Research output: Contribution to journalArticle



John Perrin Prize for the Best Paper in Financial Accountability and Management for 2014

Audrey Paterson (Recipient), William John Jackson (Recipient), Christopher Kam Man Pong (Recipient) & Simona Scarparo (Recipient), Nov 2015

Prize: Prize (including medals and awards)