Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Myojung Cho"'
Publikováno v:
Journal of Business Ethics.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f59c1a0cafe23fcd1b503130c95d8f0
https://doi.org/10.1007/s10551-023-05350-y
https://doi.org/10.1007/s10551-023-05350-y
Autor:
Myojung Cho, Gopal V. Krishnan
Publikováno v:
Review of Accounting Studies. 28:164-200
The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for U.S. firms. Considering that audit outcomes may vary with audit risk which may differ under
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f2e89161f21444b499a43cd4aef696ee
https://doi.org/10.1007/s11142-021-09639-z
https://doi.org/10.1007/s11142-021-09639-z
Autor:
Myojung Cho, Salma Ibrahim
PurposeThis study aims to examine whether chief executive officer (CEO) pay-performance sensitivity to shareholder wealth is related to the use of non-financial performance measures in incentive contracts.Design/methodology/approachUsing hand-collect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::53307b32c1f9b5078cd6aedb389d2614
https://eprints.kingston.ac.uk/id/eprint/48981/6/Ibrahim-S-48981-AAM.pdf
https://eprints.kingston.ac.uk/id/eprint/48981/6/Ibrahim-S-48981-AAM.pdf
Publikováno v:
Corporate Governance: An International Review. 27:301-316
Research Question/Issue. In this study, we explore the relationship between the use of nonfinancial performance measures in Chief Executive Officer (CEO) bonus plans and CEO power, moderated by compensation committee monitoring. Furthermore, we inves
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::70dcc9a4b67a080b57aae0b496bba5ca
https://doi.org/10.1111/corg.12280
https://doi.org/10.1111/corg.12280
Publikováno v:
Journal of Accounting and Public Policy. 40:106787
Prior research on the link between lowballing (LB) of audit fees and audit quality is inconclusive. Using more recent data and an innovative design, we define LB engagements as those where the audit fee discount is at least 30 percent. We consider th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5f736c9d6b64beb0533c1787506109e
https://doi.org/10.1016/j.jaccpubpol.2020.106787
https://doi.org/10.1016/j.jaccpubpol.2020.106787
Autor:
Myojung Cho, Kwang-Hyun Chung
Publikováno v:
Journal of Contemporary Accounting & Economics. 12:61-72
This study examines whether the material internal control weaknesses (ICW) of commercial banks affect loan loss reserves and provisions. Bank regulators have been keen to improve the internal control procedures of banks in order to obtain accurate es
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::242ca0f5ab06de606687bdebe4d011c8
https://doi.org/10.1016/j.jcae.2016.02.004
https://doi.org/10.1016/j.jcae.2016.02.004
Publikováno v:
Journal of Accounting, Auditing & Finance. 32:372-400
We investigate whether auditors take into account accruals quality, a proxy for the cash flow risk associated with earnings, by adjusting audit hours and audit fees. Accruals quality tells investors about the mapping of accounting earnings into cash
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::098593c1ad08fd585beba7e6b23e3bd4
https://doi.org/10.1177/0148558x15611323
https://doi.org/10.1177/0148558x15611323
Autor:
Myojung Cho, Soo Young Kwon
Publikováno v:
Journal of Accounting, Auditing & Finance. 29:3-30
We investigate the relationship between trading volume and investor disagreement over information before and from management forecast disclosures. Prior studies on trading volume usually focus on earnings announcements, which are mandatory and largel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7198ea2314024f9f9a7c3e50bd40ff88
https://doi.org/10.1177/0148558x13516977
https://doi.org/10.1177/0148558x13516977
Publikováno v:
Journal of Business & Economic Studies. Spring2010, Vol. 16 Issue 1, p77-100. 18p. 5 Charts.
Publikováno v:
The International Journal of Accounting. 46:79-101
Listed firms in Japan are effectively compelled to report management forecasts of sales, ordinary income, and net income along with actual earnings and sales each year. Prior studies report that Japanese managers tend to announce optimistic forecasts
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29eae5bd733e67e11074a6e6b4577efe
https://doi.org/10.1016/j.intacc.2010.12.006
https://doi.org/10.1016/j.intacc.2010.12.006