Simon Fung is a Professor of Accounting at Deakin University. Simon's research primarily focuses on the quality and use of financial accounting information in capital market decisions, amid the prevalence of information asymmetries in US and international financial markets. His works follow a theme surrounding the concept of the quality of financial disclosures as a mechanism to ensure the protection of capital providers, which is a joint outcome of the financial statement attributes, management incentives, the quality of the information intermediaries (such as auditors and securities analysts), and other corporate governance mechanisms.
Simon's works appear in academic journals such as The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research, Management Science, Journal of International Business Studies, Accounting, Organizations, and Society, Journal of Corporate Finance, among others.