Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Hyeesoo Hyun Chung"'
Publikováno v:
Managerial Auditing Journal. 36:979-998
PurposeThis paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal control over financial reporting [ICOFR] audit reports, or prese
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c669ef298e5c681bfd50ba98d68e8e14
https://doi.org/10.1108/maj-12-2020-2951
https://doi.org/10.1108/maj-12-2020-2951
Publikováno v:
Contemporary Accounting Research. 36:2379-2407
This study examines the effect of capitalizing acquired in-process research and development (IPR&D) on information asymmetry under the Statement of Financial Accounting Standard No. 141 (R). SFAS 141R requires acquirers to fully recognize IPR&D at fa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78dc40ebc2d367960135dff31b7d966b
https://doi.org/10.1111/1911-3846.12508
https://doi.org/10.1111/1911-3846.12508
Publikováno v:
AUDITING: A Journal of Practice & Theory. 36:21-43
SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::868aeb6e7bc897ac69ed73000d01f33a
https://doi.org/10.2308/ajpt-51575
https://doi.org/10.2308/ajpt-51575
Publikováno v:
Journal of Accounting and Public Policy. 34:551-577
Directors’ and officers’ (D&O) legal liability insurance is commonly provided to corporate executives and directors. Prior literature suggests managers are more willing to engage in opportunistic behaviors when their personal assets are more prot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::39fcc9f4b470a70a0e2f0012d28ff073
https://doi.org/10.1016/j.jaccpubpol.2015.05.009
https://doi.org/10.1016/j.jaccpubpol.2015.05.009
Autor:
Hyeesoo Hyun Chung, Jinyoung P. Wynn
Publikováno v:
Managerial Auditing Journal. 29:173-195
Purpose – This study aims to examine the association between corporate governance and audit fees using directors' and officers' (D&O) insurance premiums as a proxy for overall governance quality. The use of an overall governance measure that captur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63685f732dfc9e2eb9ea6adad00a7e6a
https://doi.org/10.1108/maj-04-2013-0856
https://doi.org/10.1108/maj-04-2013-0856
Publikováno v:
Advances in Accounting. 29:180-185
This paper examines the moderating effect of litigation risk on the relationship between accounting quality and investment efficiency. We use directors’ and officers’ (DO Hovakimian & Hovakimian, 2009). Using Canadian data from 1998 to 2008, we s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e79aa54ef61f2682c0e977d447af78a5
https://doi.org/10.1016/j.adiac.2013.09.009
https://doi.org/10.1016/j.adiac.2013.09.009
Publikováno v:
SSRN Electronic Journal.
This study examines the effect of capitalizing acquired in-process research and development (IPR&D) on information asymmetry under the Statement of Financial Accounting Standard No. 141 (R). SFAS 141R requires acquirers to fully recognize IPR&D at fa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::536f12a9168d2d712cbfacd05c3f3bd8
https://doi.org/10.2139/ssrn.2671470
https://doi.org/10.2139/ssrn.2671470
Publikováno v:
SSRN Electronic Journal.
Directors’ and Officers’ (D&O) legal liability insurance is a common component of CEO compensation packages. We expect managers are more willing to engage in opportunistic behaviors when their personal assets are protected from litigation risk. T
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::30c57b1aee96f2511aa00d58f70ed2f1
https://doi.org/10.2139/ssrn.2150286
https://doi.org/10.2139/ssrn.2150286
Autor:
Sanjay Kallapur, Hyeesoo Hyun Chung
Publikováno v:
SSRN Electronic Journal.
We use data on audit and non-audit fees paid to auditors, disclosed in proxy statements under SEC auditor independence rules, to assess whether client importance to auditor is associated with abnormal accruals. Our sample consists of 1,864 clients of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99c3d896198929b555e1511abe1e2bb0
https://doi.org/10.2139/ssrn.295078
https://doi.org/10.2139/ssrn.295078
Autor:
Hyeesoo Hyun Chung, Sanjay Kallapur
Publikováno v:
Scopus-Elsevier
The economic theory of auditor independence (DeAngelo 1981b) suggests that auditors' incentives to compromise their independence are related to client importance. Using ratios of client fees and of nonaudit fees divided by the audit firm's U.S. reven
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b77236900f5d314155e7aa405ee42cbd
http://www.scopus.com/inward/record.url?eid=2-s2.0-0242679752&partnerID=MN8TOARS
http://www.scopus.com/inward/record.url?eid=2-s2.0-0242679752&partnerID=MN8TOARS
