Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Yoon Ju Kang"'
Publikováno v:
Contemporary Accounting Research. 39:339-370
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::23575c0ec8a896de0e2f03f36813fd6e
https://doi.org/10.1111/1911-3846.12721
https://doi.org/10.1111/1911-3846.12721
Publikováno v:
AUDITING: A Journal of Practice & Theory.
Knowledge creation and transfer within audit firms is critical to achieving high audit quality. We conduct semi-structured interviews with 22 engagement partners and national office partners, and we draw on Nonaka and Takeuchi’s SECI (socialization
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca8f03fdba5d1e3c943dd5ca6b002234
https://doi.org/10.2308/ajpt-2020-141
https://doi.org/10.2308/ajpt-2020-141
Publikováno v:
Accounting & Finance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::afdbaa1fdf2594c6033620f4142a1cbf
https://doi.org/10.1111/acfi.12944
https://doi.org/10.1111/acfi.12944
Publikováno v:
Contemporary Accounting Research. 37:297-321
The current audit environment encourages auditors to conduct defensive auditing procedures in lieu of using new, innovative, and potentially more effective audit procedures, due to concerns these procedures may be second‐guessed in litigation or by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f4902d35e803b94e91d124113b7131f
https://doi.org/10.1111/1911-3846.12509
https://doi.org/10.1111/1911-3846.12509
Autor:
Yoon Ju Kang, M. David Piercey
Publikováno v:
Current Issues in Auditing. 14:P16-P25
SUMMARY The current regulatory environment encourages auditors to engage in “defensive auditing.” That is, auditors must show that they complied with widely accepted standard procedures in order to reduce their exposure to PCAOB inspectors and co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7c8f875e641385fc2ecf7dfe3658bec2
https://doi.org/10.2308/ciia-52644
https://doi.org/10.2308/ciia-52644
Publikováno v:
SSRN Electronic Journal.
We extend research examining how PCAOB inspections impact auditor behavior by identifying “inspection focus” (i.e., the PCAOB’s explicit identification of inspection focal areas) as a critical component of inspection risk and report the results
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9a31d2de39bd0f7c5568b8fc74a4d1b4
https://doi.org/10.2139/ssrn.3762114
https://doi.org/10.2139/ssrn.3762114
Publikováno v:
SSRN Electronic Journal.
National office consultations (NOCs) are a mechanism intended to enhance audit quality, consistent with the logic of professionalism inherent in the audit profession. Yet research indicates that the competing logic of commercialism has become institu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::81ecb11be72744bbe989018631570c2f
https://doi.org/10.2139/ssrn.3692581
https://doi.org/10.2139/ssrn.3692581
Publikováno v:
SSRN Electronic Journal.
To remedy their concern that auditors underreact to material misstatements, audit regulators and commentators propose prompting auditors to more fully take an investor’s perspective (e.g., PCAOB 2012; Bricker 2016). By contrast, we predict that so
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6da368b59c7a541cd92c18ae86bff1a5
https://doi.org/10.2139/ssrn.3213986
https://doi.org/10.2139/ssrn.3213986
Autor:
Young-Sup Ahn, Seon-Woo Cha, Jong-Su Kim, Chun-Geun Park, Kee-Choon Park, Yoon-Ju Kang, Young-Jin Seo
Publikováno v:
Korean Journal of Soil Science and Fertilizer. 48:421-427
Angelica gigas Nakai is one of the most widely used herbal medicines and is known to have many pharmaceutical effects including an anti-oxidant, anti-cancer etc. This study was carried out to investigate an effect of fertilization on leaf yield, prod
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c65ea2ea6f7d05534aef2f0593344cea
https://doi.org/10.7745/kjssf.2015.48.5.421
https://doi.org/10.7745/kjssf.2015.48.5.421