Jeong-Bon Kim

City University of Hong Kong

Chair Professor of Accountancy and Acting Head

Department of Accountancy

83 Tat Chee Avenue

Kowloon Tong

Hong Kong

  • City University of Hong Kong

    • Email
    • Tel: 852-3442-7909
SCHOLARLY PAPERS

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506

Scholarly Papers (97)

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1.

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Downloads 4,171 ( 3,951)
Citation 113

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 15 Dec 2009 Last Revised: 29 Nov 2013
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 3,403 (5,448)
Citation 17

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accounting conservatism, crash risk, bad news hoarding, asymmetric timeliness

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 20 Mar 2014 Last Revised: 06 Oct 2014
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 768 (52,107)
Citation 10

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conditional conservatism; asymmetric timeliness; return distribution; bad news hoarding; extreme events

2.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,741 (7,850)
Citation 46

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Tax avoidance, crash risk, agency theory, governance, extreme outcome

3.

Audit Office Size, Audit Quality and Audit Pricing

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 42 Posted: 31 Aug 2007 Last Revised: 17 Apr 2013
Jong-Hag Choi, Jeong-Bon Kim, Chansog (Francis) Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,695 (8,052)
Citation 78

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Audit office, Office size, Audit quality, Audit pricing

4.

The Association between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 2,232 (10,912)
Citation 8

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Audit quality, Audit and non-audit services, Abnormal audit fees, Earnings management

5.

Do Abnormally High Audit Fees Impair Audit Quality?

Downloads 1,843 (14,816)
Citation 33

Do Abnormally High Audit Fees Impair Audit Quality?

Number of pages: 40 Posted: 15 Dec 2009
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 977 (37,401)
Citation 1

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Audit quality, abnormal audit fees, earnings management

Do Abnormally High Audit Fees Impair Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 41 Posted: 09 Apr 2010
Jeong-Bon Kim, Jong-Hag Choi and Yoonseok Zang
City University of Hong Kong, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 866 (44,261)
Citation 17

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Audit quality, abnormal audit fees, earnings management

6.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 05 Aug 2020
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
City University of Hong Kong, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 1,535 (19,567)
Citation 57

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Overconfidence, optimism, crash risk, conservatism

7.

Real Earnings Management and Cost of Capital

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Jan 2013 Last Revised: 14 Jan 2013
Jeong-Bon Kim and Byungcherl Charlie Sohn
City University of Hong Kong and University of Macau - Department of Accounting and Information Management
Downloads 1,282 (25,713)
Citation 1

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real earnings management, accrual-based earnings management, cost of capital, earnings quality

8.

Auditor Locality, Audit Quality and Audit Pricing

Number of pages: 54 Posted: 28 Feb 2007 Last Revised: 17 Apr 2013
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,274 (25,938)
Citation 13

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Auditor locality, Geographic proximity, Audit quality, and Audit pricing

9.

Ownership Concentration, Foreign Shareholding, Audit Quality and Firm-Specific Return Variation: Evidence from China

Number of pages: 55 Posted: 07 May 2007 Last Revised: 22 Apr 2008
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, City University of Hong Kong and Citigroup Japan Inc.
Downloads 1,208 (28,041)
Citation 4

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Firm-specific return variation, Ownership concentration, State ownership, Foreign shareholding, Audit quality, China

10.

Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity: Evidence from China

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 45 Posted: 30 Jun 2009
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, City University of Hong Kong and Citigroup Japan Inc.
Downloads 1,125 (31,138)
Citation 27

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Ownership concentration, State ownership, Foreign ownership, Audit quality, Stock price synchronicity, China

11.

CFOs versus CEOs: Equity Incentives and Crashes

Journal of Financial Economics, Vol. 101, pp. 713–730, 2011
Number of pages: 52 Posted: 30 Dec 2010 Last Revised: 27 Sep 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,078 (33,051)
Citation 25

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Equity incentives, Crash risk, Compensation, Corporate governance, CFO, CEO

12.

Corporate Tax Avoidance and Bank Loan Contracting

Number of pages: 57 Posted: 28 Apr 2010 Last Revised: 21 Nov 2010
Jeong-Bon Kim, Oliver Zhen Li and Yinghua Li
City University of Hong Kong, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 1,040 (34,759)
Citation 6

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Tax avoidance; loan contracting; credit risk

13.

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Downloads 1,004 (36,545)

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Number of pages: 56 Posted: 15 Feb 2005
Cheong H. Yi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 1,004 (36,016)
Citation 14

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Corporate governance, Voting rights, Cash flow rights, Business group, Listing status, Privately held firms, Earnings management

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Canadian Academic Accounting Association, Contemporary Accounting Research, Vol. 23, No. 2, pp. 427-464, 2006
Posted: 17 Dec 2009
Jeong-Bon Kim and Cheong H. Yi
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance

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Corporate governance, Voting rights, Cash flow rights, Business group, Chaebol, Listing status, Privately held firms, Earnings management, Korea

14.

Material Weakness in Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure

Number of pages: 63 Posted: 29 Jan 2013 Last Revised: 14 Dec 2013
Jie Zhou, Jeong-Bon Kim and Ira Yeung
National University of Singapore (NUS), City University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Downloads 931 (40,622)

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internal weakness, crash risk, Sarbanes-Oxley Act (SOA)

15.

International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World

Number of pages: 56 Posted: 07 May 2007
Shauna Shi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 897 (42,765)
Citation 8

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International financial reporting standards, Cost of equity capital, Institutional Infrastructure, Governance Mechanism, Enforcement Mechanism

16.

The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World

Review of Accounting Studies, Forthcoming
Number of pages: 45 Posted: 14 Mar 2007 Last Revised: 20 Oct 2010
Jeong-Bon Kim, Judy S.L. Tsui and Cheong H. Yi
City University of Hong Kong, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 862 (45,132)
Citation 1

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International Financial Reporting Standards (IFRS), loan contracting, loan spread, collateral, debt covenant, syndicate structure, foreign banks

17.

The Effect of the Shift to an Expected Credit Loss Model on Loan Loss Recognition Timeliness

Number of pages: 52 Posted: 05 Dec 2019 Last Revised: 27 Feb 2021
Jeong-Bon Kim, Jeffrey Ng, Chong Wang and Feng Wu
City University of Hong Kong, The University of Hong Kong - Faculty of Business and Economics, The Hong Kong Polytechnic University and Lingnan University
Downloads 841 (46,840)
Citation 1

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IFRS; IFRS9; Loan Loss Recognition Timeliness

18.

Insider Trading, Disclosure Incentives, and Stock Price Crashes: International Evidence

Number of pages: 70 Posted: 24 Nov 2013 Last Revised: 03 Mar 2016
Jinshuai Hu, Jeong-Bon Kim and Wenrui Zhang
Xiamen University - Institute for Financial and Accounting Studies, City University of Hong Kong and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 815 (48,767)
Citation 2

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Insider Trading; Managerial Disclosure; Stock Price Crash Risk; Bad News Hoarding

19.

Does unionization affect the manager–shareholder conflict? Evidence from firm-specific stock price crash risk

Journal of Corporate Finance, forthcoming; https://doi.org/10.1016/j.jcorpfin.2021.101991
Number of pages: 68 Posted: 11 Jun 2019 Last Revised: 13 Jul 2022
Jeong-Bon Kim, Eliza Xia Zhang and Kai Zhong
City University of Hong Kong, University of Washington, Tacoma - Milgard School of Business and University of International Business and Economics (UIBE)
Downloads 798 (50,157)
Citation 2

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unionization, stock price crash risk, risk-taking, overinvestment, information flow

20.

Selective Auditor Rotation and Earnings Management: Evidence from Korea

Number of pages: 48 Posted: 04 Jul 2004
Jeong-Bon Kim, Chung-ki Min and Cheong H. Yi
City University of Hong Kong, Hankuk University of Foreign Studies - Department of Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 798 (50,157)
Citation 6

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Selective Auditor Rotation, Audit Quality, Earnings management

21.

Do Dividends Mitigate Bad News Hoarding, Overinvestment, and Stock Price Crash Risk?

Number of pages: 61 Posted: 01 Mar 2018 Last Revised: 15 Jun 2020
Jeong-Bon Kim, Le Luo and Hong Xie
City University of Hong Kong, School of Management, Huazhong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 777 (52,029)
Citation 2

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Dividends; Crash risk; Bad news hoarding; Overinvestment; Agency costs.

22.

Enhanced Disclosures Via IFRS and Stock Price Synchronicity Around the World: Do Analyst Following and Institutional Infrastructure Matter?

Number of pages: 46 Posted: 02 Nov 2007
Shauna Shi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 737 (55,825)
Citation 2

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Disclosures, Private information, Analyst coverage, Institutional infrastructure, Stock price synchronicity, IFRS

23.

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 27 Jul 2010 Last Revised: 18 May 2013
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 735 (56,008)
Citation 39

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Financial Reporting Opacity, Expected Crash Risk, Implied Volatility Smirk, Internal Control Weakness, Restatements

24.

Voluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Sauder School of Business Working Paper
Number of pages: 39 Posted: 09 Aug 2005 Last Revised: 14 Nov 2007
Dan A. Simunic, Jeong-Bon Kim, Michael T. Stein and Cheong H. Yi
University of British Columbia (UBC) - Sauder School of Business, City University of Hong Kong, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 681 (62,026)
Citation 2

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Voluntary audit, Private companies, Cost of debt, Private debt pricing, Korea

25.

Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 669 (63,501)
Citation 9

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auditor locality, geographic proximity, audit quality, diversification

26.

Short-sale Constraints and Stock Price Crash Risk: Causal Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Number of pages: 50 Posted: 23 May 2016 Last Revised: 16 Aug 2019
Wesley Deng, Lei Gao and Jeong-Bon Kim
University of New South Wales - UNSW Business School, George Mason University and City University of Hong Kong
Downloads 585 (75,190)
Citation 5

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Regulation SHO; short selling; stock price crash risk; managerial bad news hoarding; corporate investment efficiency

27.

Voluntary IFRS Adoption and Stock Price Synchronicity: Do Analyst Following and Institutional Infrastructure Matter?

Number of pages: 51 Posted: 09 Apr 2010
Jeong-Bon Kim and Haina Shi
City University of Hong Kong and Fudan University
Downloads 552 (80,866)
Citation 5

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International Financial Reporting Standards (IFRS), analyst coverage, institutional

28.

Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers

CAAA Annual Conference 2013
Number of pages: 47 Posted: 15 Jan 2013
Jeong-Bon Kim, Joung W. Kim, Joung W. Kim and Jee-Hae Lim
City University of Hong Kong, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa
Downloads 520 (87,342)
Citation 8

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XBRL (eXtensible Business Reporting Language), interactive data, official elements, extensions, earnings management, discretionary accruals

29.

Information Processing Costs and Corporate Tax Avoidance: Evidence from the SEC's XBRL Mandate

Journal of Accounting and Public Policy, Vol. 40, No. 2, 106822
Number of pages: 49 Posted: 26 Mar 2016 Last Revised: 16 Mar 2021
Jeff Zeyun Chen, Hyun A. Hong, Jeong-Bon Kim and Jiwoo Ryou
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and West Virginia University
Downloads 513 (88,573)
Citation 2

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XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual

30.

Does Audit Market Concentration and Legal Regime Matter in Audit Pricing? Theory and International Evidence

Number of pages: 56 Posted: 14 Jun 2017 Last Revised: 08 Jul 2019
Jong-Hag Choi, Eunhee Kim, Jeong-Bon Kim, Eugenia Y. Lee and Hee-Yeon Sunwoo
Seoul National University - College of Business Administration, Baruch College, CUNY, City University of Hong Kong, Seoul National University and Seoul National University
Downloads 487 (94,374)
Citation 1

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Audit Market Concentration; Audit Fees; Legal Regime

31.

Technology Spillovers, Information Externality, and Stock Price Crash Risk

Number of pages: 44 Posted: 02 Nov 2017 Last Revised: 30 Mar 2021
Jeong-Bon Kim, Stephen Teng Sun and Zilong Zhang
City University of Hong Kong, City University of Hong Kong (CityU) - Department of Accountancy and Zhejiang University
Downloads 482 (95,817)
Citation 1

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Technology spillovers; Stock price crash risk; Differences of opinion; Heterogeneous beliefs; R&D; Innovation; Product market competition

32.

Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees

Forthcoming at Journal of Accounting and Economics.
Number of pages: 58 Posted: 23 Aug 2019
Tien‐Shih Hsieh, Jeong-Bon Kim, Ray R. Wang and Zhihong Wang
University of Massachusetts Dartmouth - Department of Accounting & Finance, City University of Hong Kong, Lingnan University and Clark University
Downloads 478 (96,548)
Citation 14

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Facial trustworthiness, CFO, audit fee, auditor tenure, cognitive bias

33.

Political Economy, Client Economic Importance and Auditor Independence: Some Evidence from Chinese Non-Big 4 Auditors

Number of pages: 44 Posted: 23 Mar 2007
Ferdinand A. Gul, Aini Qiu and Jeong-Bon Kim
Monash University Sunway Campus, Citigroup Japan Inc. and City University of Hong Kong
Downloads 475 (97,296)
Citation 5

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Political influence, Client economic importance, Audit quality, Modified audit

34.

Goodwill and Stock Price Crash Risk: An International Study

Number of pages: 52 Posted: 17 Dec 2019
Wen He, Jeong-Bon Kim, Chao Kevin Li and Yi Si
Monash University, City University of Hong Kong, University of New South Wales (UNSW) and The School of Management, Xi'an Jiaotong University
Downloads 462 (100,701)

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Goodwill, intangible assets, accounting standards, stock price crash risk

35.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 10 May 2019
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
City University of Hong Kong, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 430 (109,405)

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Credit Default Swaps, Tax Planning, Debt Renegotiation

36.

Real Earnings Management and the Cost of New Corporate Bonds

Journal of Business Research, 2014, 67(4): 641-647.
Number of pages: 27 Posted: 19 Feb 2013 Last Revised: 01 Apr 2014
Wenxia Ge and Jeong-Bon Kim
University of Ottawa and City University of Hong Kong
Downloads 404 (117,583)
Citation 7

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real earnings management, bond yield spread, credit rating, new bond issue

37.

CEO political ideology and voluntary forward-looking disclosure

Scheduled for presentation at the 2022 AFA annual meeting
Number of pages: 96 Posted: 21 Jul 2020 Last Revised: 09 Dec 2021
Ahmed Elnahas, Lei Gao, Md Noman Hossain and Jeong-Bon Kim
The University of Texas Rio Grande Valley, George Mason University, Central Washington University - College of Business and City University of Hong Kong
Downloads 391 (122,084)

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CEO Political Ideology; Management Earnings Forecasts; Conservatism; Information disclosure; Republican versus Democrat.

38.

Does Information Technology Reputation Affect Bank Loan Terms?

Kim, J.-B., Song, B. Y., & Stratopoulos, T. C. (2018). Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review, 93(3), 185–211. https://doi.org/10.2308/accr-51927
Number of pages: 36 Posted: 14 Jan 2014 Last Revised: 29 Mar 2021
Jeong-Bon Kim, Byron Y. Song and Theophanis C. Stratopoulos
City University of Hong Kong, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Waterloo - School of Accounting and Finance
Downloads 386 (123,851)
Citation 4

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Information technology (IT), IT capability reputation, bank loans, loan spread, collateral, debt covenant, syndicate structure

39.

Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk

European Accounting Review, Forthcoming
Number of pages: 62 Posted: 26 Nov 2018 Last Revised: 12 Apr 2021
Jeong-Bon Kim, Yi Si, Chongwu Xia and Lei Zhang
City University of Hong Kong, The School of Management, Xi'an Jiaotong University, School of Management, University of Science and Technology of China and City University of Hong Kong (CityU)
Downloads 342 (141,642)

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Derivatives Usage; Stock Price Crash Risk; Information Opacity; Agency Theory

40.

Does Trading by Foreign Investors Contribute More to Stock Price Informativeness than Trading by Domestic Institutions in Emerging Markets? Korean Evidence

Number of pages: 55 Posted: 18 Apr 2008
Jeong-Bon Kim and Cheong H. Yi
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 293 (166,847)

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Foreign investors, Institutional trading, Investment horizon, Stock price informativeness, Analysts' information environment, Korea

41.

Policy Uncertainty, Bad News Disclosure, and Stock Price Crash Risk

Number of pages: 51 Posted: 29 Jan 2021 Last Revised: 08 Mar 2021
Jeong-Bon Kim, Kevin Tseng, Jundong (Jeff) Wang and Yaoyi Xi
City University of Hong Kong, National Taiwan University - Department of Finance, San Diego State University - Accountancy and San Diego State University
Downloads 277 (176,883)

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economic policy uncertainty, stock price crash risk, accounting, disclosure, litigation risk, bad news hoarding

42.

Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership

Journal of International Business Studies 50, 83-110
Number of pages: 51 Posted: 12 Jul 2016 Last Revised: 01 Nov 2022
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
City University of Hong Kong, University of Baltimore - Merrick School of Business and City University of Hong Kong
Downloads 264 (185,627)
Citation 20

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Foreign Institutional Investors, Auditor Choice, Information Environment

43.

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 21 Sep 2010
Jeong-Bon Kim, Dan A. Simunic, Michael T. Stein and Cheong H. Yi
City University of Hong Kong, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 242 (202,253)
Citation 9

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Voluntary audit, private companies, cost of debt, private debt pricing, Korea

44.

Boards, Takeover Protection, and Real Earnings Management

Review of Quantitative Finance and Accounting, 2014, 43 (4): 651-682
Number of pages: 47 Posted: 12 Jun 2013 Last Revised: 12 Oct 2014
Wenxia Ge and Jeong-Bon Kim
University of Ottawa and City University of Hong Kong
Downloads 238 (205,578)
Citation 2

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Corporate governance, Board, Anti-takeover provision, Real earnings management

45.

Financial Statement Comparability and Expected Crash Risk

Journal of Accounting & Economics (JAE), 61 (2-3), pp. 294-312, April-May 2016
Number of pages: 49 Posted: 06 Jan 2016 Last Revised: 26 Oct 2017
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
City University of Hong Kong, UNSW Australia Business School, School of Accounting, Australian National University and City University of Hong Kong
Downloads 231 (211,603)
Citation 16

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financial statement comparability, expected crash risk, bad news hoarding

46.

IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence

Review of Accounting Studies, Vol. 17, No. 3, 2012
Number of pages: 52 Posted: 05 Dec 2012
Jeong-Bon Kim and Haina Shi
City University of Hong Kong and Fudan University - School of Management
Downloads 226 (216,138)
Citation 10

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International Financial Reporting Standards (IFRS), Firm-specific information flows, Analyst coverage, Institutional environment

47.

Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Heibatollah Sami, Jeong-Bon Kim, Haiyan Zhou and Junxiong Fang
Lehigh University, City University of Hong Kong, University of Texas - Pan American and Fudan University - School of Management
Downloads 209 (232,568)
Citation 2

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auditor reputation, shredded reputation, audit quality, discretionary accrual, accrual quality, capital markets

48.

Earnings Versus Cash Flows in Equity Valuation: Evidence from the COVID-19 Crisis

Number of pages: 58 Posted: 30 Jan 2022
Jeong-Bon Kim, Junwoo Kim and Jay Junghun Lee
City University of Hong Kong, Oakland University and University of Massachusetts Boston
Downloads 196 (246,574)
Citation 1

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COVID-19 pandemic, earnings, operating cash flows, accruals, fundamental uncertainty, value relevance

49.

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, June 2018
Number of pages: 49 Posted: 13 Jun 2014 Last Revised: 16 Jul 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 188 (255,872)
Citation 2

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Corporate Social Responsibility (CSR); Breadth of Ownership; Investor Base; Stock Liquidity; Green Investor

50.

Common Ownership along the Supply Chain and Corporate Earnings Management

Number of pages: 48 Posted: 29 Mar 2022 Last Revised: 31 Mar 2022
Lei Gao, Jianlei Han, Jeong-Bon Kim and Zheyao Pan
George Mason University, Macquarie University - Faculty of Business and Economics, City University of Hong Kong and Macquarie University
Downloads 173 (275,357)
Citation 1

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Supply Chain; Common Institutional Ownership; Earnings Management; Institutional Investors.

51.

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

Number of pages: 53 Posted: 22 Mar 2021
Hyung Il Oh, Hyunpyo Kim, Jeong-Bon Kim and Yong Gyu Lee
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Shippensburg University of Pennsylvania, City University of Hong Kong and Seoul National University
Downloads 143 (322,638)

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corporate social responsibility, operating cash flows management, credit market incentives, corporate governance

52.

Married CEOs and Stock Price Crash Risk

Downloads 141 (327,991)

Married CEOs and Stock Price Crash Risk

European Financial Management
Number of pages: 53 Posted: 08 Nov 2021 Last Revised: 04 Aug 2022
Jeong-Bon Kim, Shushu Liao and Yangke Liu
City University of Hong Kong, Kühne Logistics University and Queen's Management School
Downloads 141 (328,749)
Citation 2

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Marriage, CEO, crash risk, bad news hoarding, corporate governance, compensation

Married CEOs and Stock Price Crash Risk

Posted: 14 Dec 2020 Last Revised: 09 Nov 2021
Jeong-Bon Kim, Shushu Liao and Yangke Liu
City University of Hong Kong, Kühne Logistics University and Queen's Management School

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Marriage; CEO; Crash risk; Bad news hoarding; Corporate governance; Compensation

53.

Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations

Kim, Jeong-Bon, Lin Yupeng, Mao Ying, and Wang Zheng. 2022. Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations. The Accounting Review (Forthcoming) . Available at https://doi.org/10.2308/TAR-2019-0243
Number of pages: 53 Posted: 28 Oct 2022
Jeong-Bon Kim, Yupeng Lin, Ying Mao and Zheng Wang
City University of Hong Kong, National University of Singapore (NUS) - NUS Business School, Lingnan University and City University of Hong Kong
Downloads 137 (333,680)

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Tax haven, tax avoidance, banking market consolidation, tax planning intermediation

54.

You Don’t Have to Tell Everything You Know: Strategic Communications between Management and Sell-Side Analysts

Number of pages: 54 Posted: 20 Jan 2022 Last Revised: 26 May 2022
Jeong-Bon Kim, Lin Qiu, Byron Y. Song and Ray R. Wang
City University of Hong Kong, Purdue University - Krannert School of Management, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Lingnan University
Downloads 130 (347,326)

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Analyst forecast; private communication; analyst research effort; cheap talk; machine learning

55.

Financial Statement Comparability and Managers’ Use of Corporate Resources

Accounting & Finance, Forthcoming
Number of pages: 59 Posted: 07 Apr 2020
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
City University of Hong Kong, UNSW Australia Business School, School of Accounting, Australian National University and City University of Hong Kong
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Financial statement comparability, Cash holdings, Capital expenditure, Acquisitions, Shareholder value

56.

Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment

The Accounting Review, forthcoming. https://doi.org/10.2308/TAR-2019-0154.
Number of pages: 49 Posted: 16 Jan 2019 Last Revised: 11 Nov 2022
Yuyan Guan, Jeong-Bon Kim, Boluo Liu and Xiangang Xin
Nanyang Business School, Nanyang Technological University, City University of Hong Kong, City University of Hong Kong (CityU) and City University of Hong Kong
Downloads 112 (389,846)

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bond market transparency; information spillover; bad news dissemination; stock price crash risk

57.

Internal Governance, Legal Institutions and Bank Loan Contracting Around the World

Journal of Corporate Finance, Vol. 18, No. 3, 2012
Number of pages: 51 Posted: 20 Feb 2013
Wenxia Ge, Jeong-Bon Kim and Byron Y. Song
University of Ottawa, City University of Hong Kong and Concordia University, Quebec - John Molson School of Business
Downloads 98 (425,253)
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corporate governance, legal origin, legal enforcement, loan contracting

58.

Can Media Exposure Improve Stock Price Efficiency in China and Why?

Number of pages: 65 Posted: 08 Oct 2015
Jeong-Bon Kim, Zhongbo Yu and Hao Zhang
City University of Hong Kong, Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 97 (428,018)
Citation 1

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media exposure, stock price efficiency, China

59.

The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps

Number of pages: 52 Posted: 26 Apr 2015 Last Revised: 17 Aug 2017
Tzu-Ting Chiu, Yuyan Guan and Jeong-Bon Kim
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, Nanyang Business School, Nanyang Technological University and City University of Hong Kong
Downloads 89 (452,063)
Citation 4

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Risk factor disclosure; Mandatory reporting; Credit risk; Credit default swap

60.

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

Number of pages: 75 Posted: 05 Jun 2021
Jeong-Bon Kim and Albert Mensah
City University of Hong Kong and HEC Paris - Accounting and Management Control Department
Downloads 83 (471,795)

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American Anti-Corruption Act; Political Economy; Corporate Political Activities; Capital Market; Financial Reporting; Real Decisions

61.

Local versus Non-Local Effects of Chinese Media and Post-Earnings Announcement Drift

Journal of Banking and Finance, Forthcoming
Number of pages: 39 Posted: 04 Jun 2019
Jeong-Bon Kim, Liuchuang Li, Zhongbo Yu and Hao Zhang
City University of Hong Kong, Xi'an Jiaotong University (XJTU), Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 80 (482,227)
Citation 1

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Media Capture, Local Versus Non-Local Chinese Media, PEAD

62.

XBRL Adoption and Expected Crash Risk

Journal of Accounting and Public Policy, Vol. 38, 2019
Number of pages: 56 Posted: 16 Jan 2018 Last Revised: 27 Mar 2019
Yanan Zhang, Yuyan Guan and Jeong-Bon Kim
Central University of Finance and Economics (CUFE) - School of Accountancy, Nanyang Business School, Nanyang Technological University and City University of Hong Kong
Downloads 79 (485,698)
Citation 6

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Expected Crash Risk; Bad News Hoarding; eXtensible Business Reporting Language (XBRL)

63.

Shorting Activity and Stock Return Predictability: Evidence From a Mandatory Disclosure Shock

Number of pages: 54 Posted: 07 Jun 2021
Paul A. Griffin, Hyun A. Hong, Ivalina Kalcheva and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and City University of Hong Kong
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Shorting activity; Equity lending market; Stock return predictability; Mandatory disclosure shock; IFRS.

64.

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Number of pages: 44 Posted: 22 Jun 2020
Jeong-Bon Kim, Kenneth J. Klassen and Betty (Bin) Xing
City University of Hong Kong, University of Waterloo - School of Accounting and Finance and Baylor University - Hankamer School of Business
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International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market

65.

Political Corruption and Firm Accounting Conservatism

Number of pages: 63 Posted: 12 Nov 2018 Last Revised: 26 Aug 2022
Jeong-Bon Kim, Lingmin Xie and Tao Yuan
City University of Hong Kong, Shenzhen University and Nanjing University - School of Business
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political corruption, accounting conservatism, expropriation,political cost

66.

Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?

Kim J-B,Wang JJ, Zhang EX. Does real earnings smoothing reduce investors’ perceived risk?. J Bus Fin Acc. 2021;1–36. https://doi.org/10.1111/jbfa.12529
Number of pages: 65 Posted: 11 Jun 2019 Last Revised: 18 Jul 2022
Jeong-Bon Kim, Jundong (Jeff) Wang and Eliza Xia Zhang
City University of Hong Kong, San Diego State University - Accountancy and University of Washington, Tacoma - Milgard School of Business
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real earnings smoothing; accrual-based earnings smoothing; option-implied volatility; credit default swap spread; perceived risk; credit investors; equity investors

67.

Managerial Risk Tolerance and Corporate Credit Ratings

Posted: 09 May 2023
Zhiyan Cao, Jeong-Bon Kim, Eliza Xia Zhang and Ray Zhang
University of Washington Tacoma, City University of Hong Kong, University of Washington, Tacoma - Milgard School of Business and Simon Fraser University - Beedie School of Business

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Managerial risk tolerance; pilot CEO; corporate credit rating; credit risk; investor welfare

68.

Auditor's Technological Proximity Knowledge

The Accounting Review, forthcoming
Posted: 27 Dec 2022 Last Revised: 09 Mar 2023
Yue He, Jeong-Bon Kim, Bing Li and Zhenbin Liu
Shanghai University of Finance and Economics, City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University

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Technological Proximity; audit quality; Audit Fees; Auditor Technological Proximity Knowledge

69.

Creditor Rights, Access to Finance, and Stock Price Crash Risk

Posted: 28 Sep 2022
Jeong-Bon Kim, Shushu Liao and Yangke Liu
City University of Hong Kong, Kühne Logistics University and Queen's Management School

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Crash risk, Anti-recharacterization laws, Bad news hoarding, Capital markets, Creditor rights, Principal-agent conflicts, Corporate governance, Financial constraints

70.

Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms

Posted: 06 Sep 2022
Yifan Jia, Jeong-Bon Kim, Ying Mao, Ke Wang and Zheng Wang
NanKai University, City University of Hong Kong, Lingnan University, University of Alberta - School of Business and City University of Hong Kong

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asset-backed securitization, crash risk, off-balance sheet accounting, SFAS 166/167

71.

Market for Corporate Control and Demand for Auditing: Evidence from International M&A Laws

Review of Accounting Studies, Forthcoming
Posted: 17 Aug 2022 Last Revised: 27 Dec 2022
Ahrum Choi, Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
Sungkyunkwan University, City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

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auditor selection, international merger and acquisition (M&A) laws, managerial commitment, board monitoring, debt covenants, earnings informativeness

72.

Do Firm-Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
Jeong-Bon Kim, Edward Lee and Zhenmei (Judy) Zhu
City University of Hong Kong, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Stock price crashes, earnings response coefficient, post-earnings announcement drift, market information efficiency

73.

Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence

Journal of International Business Studies, 2021
Posted: 27 Oct 2021 Last Revised: 29 Dec 2021
Wenxia Ge, Jeong-Bon Kim, TieMei Li and Jing Zhang
University of Ottawa, City University of Hong Kong, University of Ottawa - School of Management and university of Colorado Denver

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Bank risk; Offshore financial center; Regulatory arbitrage; Comparative capitalism; Multiple regression analysis

74.

Social Capital and CEO Equity Incentive Duration

Posted: 08 Jul 2021 Last Revised: 15 Jul 2021
Zhenjiang Gu, Jeong-Bon Kim, Louise Yi Lu and Yangxin Yu
NEOMA Business School, City University of Hong Kong, Australian National University and City University of Hong Kong

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social capital; executive compensation; equity incentive duration

75.

Component Auditor and Corporate Tax Aggressiveness

Posted: 09 Mar 2021
Jeong-Bon Kim, Bing Luo, Desmond Tsang and Jing Zhang
City University of Hong Kong, San Francisco State University, McGill University - Desautels Faculty of Management and university of Colorado Denver

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76.

Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Jeong-Bon Kim, Joung W. Kim, Joung W. Kim and Jee-Hae Lim
City University of Hong Kong, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa

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XBRL, earnings management, standardized official element, customized extension

77.

Linguistic Information Quality in Customers’ Forward-looking Disclosures and Suppliers’ Investment Decisions

Contemporary Accounting Research, Forthcoming
Posted: 13 Dec 2018 Last Revised: 14 Dec 2018
Can Chen, Jeong-Bon Kim, Minghai Wei and Hao Zhang
University of Macau, City University of Hong Kong, Independent and University of Macau - Faculty of Business Administration

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78.

Information-Processing Costs and Breadth of Ownership

Contemporary Accounting Research, Forthcoming
Posted: 05 Aug 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University

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Information-Processing Costs; XBRL; Breadth of Ownership; Informational Barriers

79.

Restatement Likelihood and Accounting Conservatism: Evidence from CFO Style

Posted: 13 Mar 2018
Jeong-Bon Kim, Kerstin Lopatta and Felix Canitz
City University of Hong Kong, University of Hamburg - Faculty of Business, Economics, and Social Sciences and University of Oldenburg

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Accounting Quality, Accounting Conservatism, CFO, CFO Style

80.

Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Hyun A. Hong, Jeong-Bon Kim and Michael Welker
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and Queen's University - Smith School of Business

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ownership-control wedge; stock price crash risk; information opacity; IFRS

81.

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest

Review of Accounting Studies, 2016
Posted: 11 Jun 2016
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and City University of Hong Kong

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Equity short interest, Credit default swaps, Credit spreads, Lagged price discovery

82.

XBRL Adoption and Bank Loan Contracting: Early Evidence

Journal of Information Systems, Forthcoming
Posted: 01 Dec 2014 Last Revised: 30 Jul 2017
Gary Chen, Jeong-Bon Kim, Jee-Hae Lim and Jie Zhou
DePaul University, City University of Hong Kong, University of Hawaii, Manoa and National University of Singapore (NUS)

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eXtensible Business Reporting Language (XBRL), Information Technology, Information Processing Cost, Loan Contracting

83.

Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China

Journal of International Financial Management & Accounting (Forthcoming)
Posted: 27 Aug 2014
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityU) - Department of Accountancy, City University of Hong Kong and Lingnan University

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firm value, related-party transactions, controlling shareholders, tax planning

84.

Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Journal of Accounting, Auditing and Finance, 37 (1), 2022, pp. 259–292.
Posted: 18 Aug 2014 Last Revised: 09 Aug 2022
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

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internal control, cost stickiness, selling, general, and administrative costs, internal information quality, real options theory

85.

Audit Quality and the Market Value of Cash Holdings: The Case of Office-Level Auditor Industry Specialization

Auditing: A Journal of Practice & Theory, 34 (2), 2015, pp. 27-57.
Posted: 13 Aug 2014 Last Revised: 03 Mar 2016
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

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audit quality, auditor industry specialization, cash holdings, capital expenditures, cash management efficiency

86.

Labor Unemployment Risk and Sticky Cost Behavior

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 14 Jan 2014
Jeong-Bon Kim and Ke Wang
City University of Hong Kong and University of Alberta - School of Business

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unemployment risk, sticky costs, unemployment insurance, resource adjustment, adjustment costs

87.

The Role of Financial Variables in the Pricing of Korean Initial Public Offerings

Pacific-Basin Finance Journal Volume 3, Issue 4, December 1995, Pages 449–464, University of Alberta School of Business Research Paper No. 2013-1064
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, City University of Hong Kong and Deutsche Bank Alex. Brown

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Initial Public Offerings, Role of financial variables

88.

The Aftermarket Performance of Initial Public Offerings in Korea

University of Alberta School of Business Research Paper No. 2013-1063, Pacific-Basin Finance Journal Volume 3, Issue 4, December 1995, Pages 429–448
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, City University of Hong Kong and Deutsche Bank Alex. Brown

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Korea, Initial public offerings, Long-run performance, Deregulation

89.

Trading Responses to Analysts' Earnings Forecasts, Transaction Sizes, News Types and Trader Types

University of Alberta School of Business Research Paper No. 2013-1060, Journal of Business Finance & Accounting Volume 23, Issue 7, pages 1043–1058, October 1996
Posted: 02 Jul 2013
Jason Lee, Tae H. Park and Jeong-Bon Kim
University of Alberta, Concordia University, Quebec - Department of Finance and City University of Hong Kong

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90.

Institutional Holding and Trading Volume Reactions to Quarterly Earnings Announcements

University of Alberta School of Business Research Paper No. 2013-1058, Journal of Accounting, Auditing & Finance January 1997 12: 1-14
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, City University of Hong Kong and Deutsche Bank Alex. Brown

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91.

The Impact of Institutional Characteristics on Return-Earnings Associations in Japan

University of Alberta School of Business Research Paper No. 2013-1055, The International Journal of Accounting Volume 34, Issue 4, October 1999, Pages 571–596
Posted: 02 Jul 2013
Joseph K. Cheung, Jason Lee and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance, University of Alberta and City University of Hong Kong

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Japan, Return–earnings associations, Earnings response coefficients, Long-window approach, Cross shareholdings, Foreign ownerships, Unrecognized goodwill

92.

Motives for Going Public and Underpricing: New Evidence from Korea

Journal of Human Resource Costing & Accounting 09/2008, Vol. 12, No. (3):179-212, University of Alberta School of Business Research Paper No. 2013-1066
Posted: 02 Jul 2013
Jason Lee and Jeong-Bon Kim
University of Alberta and City University of Hong Kong

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93.

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

Accounting Review, Forthcoming
Posted: 04 Jan 2010 Last Revised: 07 Sep 2012
Jeong-Bon Kim, Xiaohong Liu and Liu Zheng
City University of Hong Kong, The University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics

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IFRS adoption, audit fees, audit complexity, reporting quality, legal regime

94.

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 15 Dec 2009 Last Revised: 15 May 2011
Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee
Seoul National University - College of Business Administration, City University of Hong Kong and University of Massachusetts Boston

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Asian financial crisis, value relevance, discretionary accruals, nondiscretionary accruals, operating cash flows

95.

Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea

Journal of Accounting and Public Policy, Forthcoming
Posted: 12 Dec 2009
Jeong-Bon Kim and Cheong H. Yi
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance

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Auditor designation, Audit Quality, Earnings management

96.

Cross-Listing Audit Fee Premiums: Theory and Evidence

The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Posted: 05 Jan 2006 Last Revised: 07 Sep 2012
Jong-Hag Choi, Jeong-Bon Kim, Xiaohong Liu and Dan A. Simunic
Seoul National University - College of Business Administration, City University of Hong Kong, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Cross-listing, Audit fee, Legal regime, Audit quality

97.

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence

Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Posted: 31 May 2005 Last Revised: 07 Sep 2012
Jong-Hag Choi, Xiaohong Liu, Jeong-Bon Kim and Dan A. Simunic
Seoul National University - College of Business Administration, The University of Hong Kong, City University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium

Other Papers (2)

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1.

Offshore Operations and Bank Loan Contracting: Evidence from Firms that Set Up Subsidiaries in Offshore Financial Centers

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 13 Dec 2014 Last Revised: 10 Nov 2015
Wenxia Ge, Jeong-Bon Kim, TieMei Li and Yutao Li
University of Ottawa, City University of Hong Kong, University of Ottawa - School of Management and University of Lethbridge
Downloads 31 (471,208)

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offshore operation; offshore financial center; loan contracting; information risk; default risk; legal enforcement

2.

Information Flows, Tax Avoidance Policy and Firm-Level Institutional Variation: International Evidence

CAAA Annual Conference 2012
Number of pages: 44 Posted: 16 Jan 2012 Last Revised: 25 Jan 2012
Jeong-Bon Kim and TieMei Li
City University of Hong Kong and University of Ottawa - School of Management
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Offshore Financial Centers, Market Synchronicity, Tax Avoidance, Legal Institution