Yoon Ju Kang

University of Massachusetts Amherst

Department of Operations and Information Managemen

Amherst, MA 01003

United States

  • University of Massachusetts Amherst

SCHOLARLY PAPERS

4

DOWNLOADS

242

SSRN CITATIONS

6

CROSSREF CITATIONS

2

Scholarly Papers (4)

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1.

Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood

Number of pages: 54 Posted: 18 Feb 2021
Jennifer McCallen, Heather Carrasco, Marcus Doxey, Richard W. Houston and Yoon Ju Kang
University of Georgia - J.M. Tull School of Accounting, Texas Tech University, University of Alabama - Culverhouse School of Accountancy, University of Alabama and University of Massachusetts Amherst
Downloads 162 (333,835)
Citation 3

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PCAOB inspections; inspection risk; inspection likelihood; inspection focus; audit quality

2.

Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations

Downloads 80 (555,637)
Citation 1

Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations

Number of pages: 65 Posted: 04 Nov 2020
Sanaz Aghazadeh, Mary Kate Dodgson, Yoon Ju Kang and Marietta Peytcheva
Louisiana State University, Lehigh University, University of Massachusetts Amherst and Lehigh University
Downloads 80 (562,171)
Citation 1

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National office consultations; professionalism; commercialism; institutional work; auditor-client relationship; interview method

Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Sanaz Aghazadeh, Mary Kate Dodgson, Yoon Ju Kang and Marietta Peytcheva
Louisiana State University, Lehigh University, University of Massachusetts Amherst and Lehigh University

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national office consultations, professionalism, commercialism, institutional work, auditor-client relationship, interview method

3.

Motivated Perspective Taking: Why Prompting Auditors to Take an Investor’s Perspective Makes Them Treat Identified Audit Differences as Less Material

Contemporary Accounting Research 39 (1): 339-370
Posted: 02 Aug 2021 Last Revised: 07 Apr 2023
Elizabeth C. Altiero, Yoon Ju Kang and Mark E. Peecher
University of Central Florida - Kenneth G. Dixon School of Accounting, University of Massachusetts Amherst and University of Illinois at Urbana-Champaign

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materiality, material, audit differences, perspective taking, motivated reasoning, instrumental bias

4.

Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Yoon Ju Kang, M. David Piercey and Andrew Trotman
University of Massachusetts Amherst, University of Massachusetts Amherst and Northeastern University

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auditor judgment rule, innovative audit procedure, defensive auditing