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Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income

Lee, Cheol; Park, Myung Seok - In: Advances in accounting : a research annual 29 (2013) 2, pp. 218-231

Persistent link: https://www.econbiz.de/10010229342

Real activities manipulation and auditors' client-retention decisions

Kim, Yongtae; Park, Myung Seok - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 367-401

Persistent link: https://www.econbiz.de/10010256746

Internal control quality and information asymmetry in the secondary loan market

El-Mahdy, Dina Faisal; Park, Myung Seok - In: Review of quantitative finance and accounting 43 (2014) 4, pp. 683-720

Persistent link: https://www.econbiz.de/10010490998

The impact of CEO/CFO outside directorships on auditor selection and audit quality

Yu, Jaeyoon; Kwak, Byungjin; Park, Myung Seok; Zang, … - In: The European accounting review 30 (2021) 4, pp. 611-643

Persistent link: https://www.econbiz.de/10012588404

Mandatory audit firm rotation and audit quality

Kim, Hakwoon; Lee, Hyoik; Lee, Jong Eun - In: The journal of applied business research 31 (2015) 3, pp. 1089-1106

Persistent link: https://www.econbiz.de/10011304741

The effect of accrual reliability on audit pricing

Lee, Jong Eun; Lee, Cheol - In: The journal of applied business research 29 (2013) 1, pp. 257-261

Persistent link: https://www.econbiz.de/10009713798

Audit quality and accrual reliability : evidence from the Korean stock market

Lee, Jong Eun - In: The journal of applied business research 32 (2016) 3, pp. 777-790

Persistent link: https://www.econbiz.de/10011500859

Managerial overconfidence and going-concern modified audit opinion decisions

Ji, Gayoung; Lee, Jong Eun - In: The journal of applied business research 31 (2015) 6, pp. 2123-2137

Persistent link: https://www.econbiz.de/10011412622

The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality

Yu, Jaeyoon - 2020

We examine whether outside directorships of chief executive officer/chief financial officer (CEO/CFO) and resulting network ties to auditors affect auditor selection decisions and subsequent audit quality. The network ties arise when the CEO/CFO of a firm (home firm) serves as an outside...

Persistent link: https://www.econbiz.de/10012825746

Subjectivity in Fair Value Estimates, Audit Quality and Informativeness of Other Comprehensive Income

Lee, Cheol - 2014

This study empirically examines whether difference in audit quality is reflected in the pricing of other comprehensive income (OCI). Specifically, we first investigate whether OCI measures of Big 4 clients are more-value relevant than those of non-Big 4 clients. Considering different degrees of...

Persistent link: https://www.econbiz.de/10013056177