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Audit Pricing, Legal Liability Regimes, and Big 4 Premiums : Theory and Cross-Country Evidence

Choi, Jong-Hag; Liu, Xiaohong; Kim, Jeong-Bon; Simunic, … - 2012

In this paper, we first develop a model in which national legal environments play a crucial role in determining auditor effort and audit fees. Our model predicts that: (1) audit fees increase monotonically with the strength or strictness of a country’s legal liability regime; (2) given a legal...

Persistent link: https://www.econbiz.de/10014027949

Do countries matter for voluntary disclosure? : evidence from cross-listed firms in the US

Shi, Yaqi; Magnan, Michel; Kim, Jeong-bon - In: Journal of international business studies : JIBS ; an … 43 (2012) 2, pp. 143-165

Persistent link: https://www.econbiz.de/10009504438

Portfolio performance and accounting measures of earnings : an alternative look at usefulness

Kim, Jeong-bon; Lipka, Roland; Sami, Heibatollah - In: Review of quantitative finance and accounting 38 (2012) 1, pp. 87-107

Persistent link: https://www.econbiz.de/10009507971

Internal governance, legal institutions and bank loan contracting around the world

Ge, Wenxia; Kim, Jeong-bon; Song, Byron Y. - In: The journal of corporate finance : contracting, … 18 (2012) 3, pp. 413-432

Persistent link: https://www.econbiz.de/10009550224

Does timely loss recognition improve the board's ability to learn from market prices? : evidence from worldwide CEO turnovers

Hu, Jinshuai; Kim, Jeong-bon; Lin, Z. Jun - In: Journal of international accounting research 14 (2015) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10011303085

The influence of ownership structure, analyst following and institutional infrastructure on stock price informativeness : international evidence

Jiang, Li; Kim, Jeong-bon; Pang, Lei - In: Accounting and finance : journal of the Accounting … 54 (2014) 3, pp. 885-919

Persistent link: https://www.econbiz.de/10011348078

Multinationals' offshore operation, tax avoidance, and firm-specific information flows : international evidence

Kim, Jeong-bon; Li, Tiemei - In: Journal of international financial management and accounting 25 (2014) 1, pp. 38-89

Persistent link: https://www.econbiz.de/10010242917

Press freedom, externally-generated transparency, and stock price informativeness : international evidence

Kim, Jeong-bon; Zhang, Hao; Li, Liuchuang; Tian, Gaoliang - In: Journal of banking & finance 46 (2014), pp. 299-310

Persistent link: https://www.econbiz.de/10010468421

Voluntary disclosure, legal institutions, and firm valuation : evidence from US cross-listed foreign firms

Shi, Yaqi; Kim, Jeong-bon; Magnan, Michel L. - In: Journal of international accounting research 13 (2014) 2, pp. 57-85

Persistent link: https://www.econbiz.de/10010474766

IFRS reporting, firm-specific information flows, and institutional environments : international evidence

Kim, Jeong-bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-517

Persistent link: https://www.econbiz.de/10009616275