Jaehan Ahn

Northeastern University - Accounting Group

Assistant Professor

404 Hayden Hall

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

12

DOWNLOADS

4,004

SSRN CITATIONS

41

CROSSREF CITATIONS

7

Scholarly Papers (12)

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 690 (72,604)
Citation 11

Abstract:

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

2.

The Informativeness of SAB 74 Disclosures for Accounting Standard Adoption Outcomes: Evidence from ASC 606

Number of pages: 52 Posted: 29 Apr 2021 Last Revised: 08 Dec 2021
Jaehan Ahn, Udi Hoitash and Roy Schmardebeck
Northeastern University - Accounting Group, Northeastern University - Accounting Group and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 673 (74,940)
Citation 2

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Revenue recognition; financial statement misstatements; SEC comment letters; information asymmetry; SAB 74; ASC 606; accounting standard adoption

3.

Are Words Beneficial to the Consumption of Numbers in Financial Reports?

Number of pages: 54 Posted: 19 May 2020 Last Revised: 17 Aug 2022
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 582 (89,962)
Citation 5

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Narrativization, textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes, management discussion and analysis

4.

Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data

Forthcoming: Auditing: A Journal of Practice and Theory
Number of pages: 52 Posted: 25 Jan 2023 Last Revised: 13 Apr 2023
Suffolk University, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 470 (116,928)

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internal audit function, internal audit competency, human capital, financial reporting quality, material weakness, misstatements, restatement disclosure, employee resume data, LinkedIn, Revelio Labs

5.

The Turnover, Retention, and Career Advancement of Female and Racial Minority Auditors: Evidence from Individual LinkedIn Data

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4488379
Number of pages: 57 Posted: 26 Jun 2023
Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 372 (153,128)

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diversity, representation, auditor turnover, auditor retention, career paths, Revelio, LinkedIn, DEI

6.

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 286 (202,695)

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

7.

Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4792026
Number of pages: 54 Posted: 16 Apr 2024 Last Revised: 14 Jun 2024
Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 274 (214,246)

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Labor, labor shortage, recruiting, human capital, auditors, audit quality, Revelio, LinkedIn

8.

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: 62 Posted: 14 Feb 2018 Last Revised: 18 Jun 2021
Jaehan Ahn
Northeastern University - Accounting Group
Downloads 273 (212,664)
Citation 1

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

9.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 58 Posted: 04 Jul 2016 Last Revised: 18 Mar 2021
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 266 (218,171)
Citation 1

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

10.

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 118 (443,627)

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

11.

The Importance of Partners’ Cultural Backgrounds to Clients’ Earnings Comparability

Posted: 16 Aug 2021 Last Revised: 30 Aug 2021
Northeastern University - Accounting Group, Memorial University, Southwestern University of Finance and Economics and Central Michigan University - College of Business Administration

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informal institution, auditor cultural background, audit style, earnings comparability

12.

Accounting Firm Association Membership and Small Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Posted: 12 Feb 2018 Last Revised: 12 Dec 2022
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

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