Jaehan Ahn

Northeastern University - Accounting Group

Assistant Professor

404 Hayden Hall

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

6

DOWNLOADS

887

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.

Auditor Task-Specific Expertise: The Case of Fair Value Accounting

Accounting Review, Forthcoming
Number of pages: 54 Posted: 12 Jun 2018 Last Revised: 09 Aug 2019
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 238 (133,199)
Citation 2

Abstract:

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Auditor expertise, task-specific expertise, fair value, restatements, comment letters, value relevance, XBRL

2.

The Effects of Audit-Firm Monopolies within Local Audit Markets

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3110936
Number of pages: 58 Posted: 14 Feb 2018 Last Revised: 16 Jul 2018
Jaehan Ahn
Northeastern University - Accounting Group
Downloads 167 (184,123)
Citation 1

Abstract:

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Monopoly, Audit market concentration, Industry specialist, Audit fees, Misstatement, Limit pricing, Complacency

3.

Accounting Firm Association Membership and Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Number of pages: 52 Posted: 12 Feb 2018 Last Revised: 13 Jul 2018
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy, Michigan State University - Department of Accounting & Information Systems and University of Nebraska at Lincoln - School of Accountancy
Downloads 166 (185,089)

Abstract:

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associations, networks, small audit firms, clientele growth, legitimacy

4.

The Effect of Disclosing Audit Quality Control Deficiencies on Non-Audit Services: Evidence from Deloitte’s 2007 PCAOB Part II Inspection Report

Number of pages: 55 Posted: 04 Jul 2016 Last Revised: 18 Sep 2019
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 152 (199,415)

Abstract:

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PCAOB Part II report; auditor-provided tax service; audit quality control deficiency; non-audit service.

5.

Quality Control in Audit Firms: Do Auditors Learn from Going Concern Errors?

Number of pages: 52 Posted: 01 Aug 2018
Jaehan Ahn and Kevan L. Jensen
Northeastern University - Accounting Group and University of Oklahoma - John T. Steed School of Accounting
Downloads 121 (238,772)

Abstract:

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audit quality, going-concern errors, auditor learning, quality control

6.

Societal Trust and Going Concern Assessments: Boon or Bane?

Number of pages: 56 Posted: 30 Jul 2018 Last Revised: 10 Nov 2019
Jaehan Ahn and Herita T. Akamah
Northeastern University - Accounting Group and University of Nebraska at Lincoln - School of Accountancy
Downloads 43 (425,572)

Abstract:

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Going-concern opinion, societal trust, professional skepticism, informal controls, formal controls, legal liability