Jeong, Seok Woo; Kim, Jinbae; Yoon, Sungsoo - In: Accounting Research Journal 20 (2007) May, pp. 37-46
In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting disclosures. This paper investigates whether such mandatory assignment of auditors improves investors’ perceptions of the...