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Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality
Heo, Jin Suk - 2020
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy-season audits, impair audit quality, and how auditors adjust staff assignments for busy-season audits. We generally find...
Persistent link: https://www.econbiz.de/10012840026
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Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*
Heo, Jin Suk; Kwon, Soo Young; Tan, Hun‐Tong - In: Contemporary Accounting Research 38 (2020) 1, pp. 338-375
Persistent link: https://www.econbiz.de/10012280858
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Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservation in the Korean audit market
Kwon, Soo Young; Lee, Nam Ryoung; Ki, Eunsun - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 2, pp. 157-185
Persistent link: https://www.econbiz.de/10010339758
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Trading volume and investor disagreement around management forecast disclosures
Cho, Myojung; Kwon, Soo Young - In: Journal of accounting, auditing & finance 29 (2014) 1, pp. 3-30
Persistent link: https://www.econbiz.de/10010253924
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The effect of mandatory audit firm rotation on audit quality and audit fees : empirical evidence from the Korean audit market
Kwon, Soo Young; Lim, Youngdeok; Simnett, Roger - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 167-195
Persistent link: https://www.econbiz.de/10010467328
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A study of factors affecting the accuracy of earnings forecasts by financial analysts
Kwon, Soo Young; Kim, Jeong-kuk - In: Korean social science journal 25 (1998) 1, pp. 221-237
Persistent link: https://www.econbiz.de/10001547966
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Security market effects associated with SFAS No. 131: reported business segments
Ettredge, Michael L.; Kwon, Soo Young; Smith, David - In: Review of quantitative finance and accounting 18 (2002) 4, pp. 323-344
Persistent link: https://www.econbiz.de/10001677055
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Audit fee lowballing : determinants, recovery, and future audit quality
Cho, Myojung; Kwon, Soo Young; Krishnan, Gopal - In: Journal of accounting and public policy 40 (2021) 4, pp. 1-24
Persistent link: https://www.econbiz.de/10012820233
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The effect of industry-specialist auditors on SEO underpricing before and after the global financial crisis
Kwon, Soo Young; Park, Jongwon; Yu, Jaeyoon - In: Auditing : a journal of practice & theory 37 (2018) 1, pp. 89-113
Persistent link: https://www.econbiz.de/10011859004
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Investment decisions in anticipation of recessions and outperformance of pre-acting firms
Chee, Seungmin; Kwon, Soo Young; Pyun, Ju Hyun - In: Emerging markets finance & trade : a journal of the … 53 (2017) 2, pp. 321-338
Persistent link: https://www.econbiz.de/10011764189