Jaehan Ahn

Northeastern University - Accounting Group

Assistant Professor

404 Hayden Hall

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

9

DOWNLOADS

1,858

SSRN CITATIONS

14

CROSSREF CITATIONS

3

Scholarly Papers (9)

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 431 (85,476)
Citation 11

Abstract:

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

2.

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

Number of pages: 59 Posted: 19 May 2020 Last Revised: 18 Jun 2021
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 309 (124,240)
Citation 1

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Textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes, MD&A

3.

Accounting Firm Association Membership and Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Number of pages: 56 Posted: 12 Feb 2018 Last Revised: 25 Feb 2020
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 247 (156,434)
Citation 1

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

4.

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 221 (174,090)
Citation 1

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

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 198 (192,849)

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

6.

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 189 (201,046)
Citation 1

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

7.

The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606

Number of pages: 55 Posted: 29 Apr 2021 Last Revised: 01 May 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 182 (208,817)

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

8.

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 81 (375,602)

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

9.

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 of Newfoundland (MNU) - Faculty of Business Administration, Nanjing University and Erasmus University

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