Zobrazeno 1 - 10 of 17 pro vyhledávání: '"Ahrum Choi"'
3
The Effect of Supply Chain Common Auditor on Audit Quality
Autor: Sehee Kim, Ahrum Choi
Publikováno v: Korean Accounting Review. 46:1-36
Client-specific knowledge is essential for auditors to plan audits effectively, to assess related audit risks and to interpret audit evidence properly. One of the important sources of such knowledge is information about the client’s major customers
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::edd10e2a6b273864c069cc8fb4d55e0a
https://doi.org/10.24056/kar.2020.12.001
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4
The differential effect of accrual-based and real earnings management on audit fees: international evidence
Autor: Ahrum Choi, Sunyoung Park, Eugenia Y. Lee, Byungcherl Charlie Sohn
Publikováno v: Accounting and Business Research. 52:254-290
This study investigates the relative importance of accrual-based earnings management (AEM) and real earnings management (REM) as reflected in audit fees. Auditors charge not only for AEM, but also ...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::efb1b2fa33c1d0bb3fd3985a8c46da51
https://doi.org/10.1080/00014788.2021.1911779
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5
Dynamic Auditor Competition and Audit Quality in the United States
Autor: Jeong-Bon Kim, Ahrum Choi, Yoonseok Zang
Publikováno v: Korean Accounting Review. 45:31-75
Regulators and audit market participants have concerned that less competitive audit market makes auditors to reduce the incentives to conduct high-quality audits. While a few studies examine the effect of competition in the U.S. local audit markets,
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f173159d23a2d17119911d7c60693967
https://doi.org/10.24056/kar.2019.12.002
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9
Auditors’ Assessment and Response to Audit Risks: Evidence from Content Analyses of Critical Audit Matters
Autor: Soo Young Kwon, Hyunkwon Cho, Ahrum Choi
Publikováno v: SSRN Electronic Journal.
This study examines whether critical audit matter (CAM) disclosures required by Auditing Standard 3101 have communication value through content analyses. First, we employ salience scores to capture the importance of audit risk and scope in describing
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::48c4a0b3e4437f51ca54b9f24855eb89
https://doi.org/10.2139/ssrn.3890015
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