Sean Sun

Sean Sun staff profile picture

School of Accountancy
Massey Business School


Thesis Title
Three essays in international accounting

Research Description
My Ph.D. consists of three essays on international auditing. The first study investigates the association between audit clients' workforce environments and audit fees. In addition, this paper attempts to investigate the role of national labor market flexibility on this relationship. Using a dataset from 30 countries for the period 2002 to 2017, I found evidence that audit fees are significantly lower for firms with good, rather than poor, workforce environments. Furthermore, this effect is stronger for firms in countries with more flexible labor markets. The mediation test results indicate that the relationship between audit client workforce environment and audit fees is mediated through two different channels: firm performance; and the media coverage related to workforce controversies. My study contributes to the literature on employee welfare and to the voluminous literature on the determinants of audit fees.

Personal Description
I have completed Bachelor of Management (Accounting) from Xiamen University Tan Kah Kee College, China, and Master of Business Studies with Distinction in Accountancy from Massey University, New Zealand. Upon completion of the bachelor's degree, I got the CPA China certificate. After coming to New Zealand for my master's degree, I decided to pursue the Ph.D. degree in this lovely and peaceful country.

Professor Ahsan Habib
Dr Borhan Bhuiyan



•Habib, A., Bhuiyan, M.B.U, Sun, X. (2019). Audit partner busyness and cost of equity capital, International Journal of Auditing, 23(1), 57-72. (ABDC – A-Rank Journal)

•Habib, A., Wu, J., Bhuiyan, M.B.U, Sun, X. (2019). Determinants of auditor choice: Review of the empirical literature, International Journal of Auditing, 23(2), 308-335. (ABDC – A-Rank Journal)

Conference Proceedings:

•Sun, SX., Habib, A., Bhuiyan, M.B.U, (2019). Workforce environment and audit fees: International evidence, 11th Quantitative Accounting Research Symposium and Consortium, April 15, Auckland, New Zealand. 

•Sun, SX., Habib, A., Bhuiyan, M.B.U, (2019). Workforce environment and audit fees: International evidence, Accounting and Finance Association of Australia and New Zealand Conference 2019, July 7-9, Brisbane, Australia.

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