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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.


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Research Output

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

Open Access
  • 9 Citations (Scopus)
    6 Downloads (Pure)

    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

  • 33 Citations (Scopus)

    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

  • 1 Citation (Scopus)

    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

  • 6 Citations (Scopus)

    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

  • 6 Citations (Scopus)


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

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

    Prize: Prize (including medals and awards)