Jaehan Ahn

Northeastern University - Accounting Group

Assistant Professor

404 Hayden Hall

360 Huntington Ave.

Boston, MA 02115

United States

  • Northeastern University - Accounting Group

SCHOLARLY PAPERS

10

DOWNLOADS

2,585

SSRN CITATIONS

25

CROSSREF CITATIONS

6

Scholarly Papers (10)

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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 611 (71,632)
Citation 11

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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 506 (90,336)
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 490 (94,110)
Citation 5

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

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 251 (195,664)
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 248 (198,025)

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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
Jaehan Ahn, Herita T. Akamah and Sydney Qing Shu
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 210 (232,103)
Citation 1

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

7.

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
Melissa Renschler, Jaehan Ahn, Rani Hoitash and Udi Hoitash
Suffolk University, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 167 (284,354)

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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

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 102 (414,557)

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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
Jaehan Ahn, Jeffrey Pittman, Zi-Tian Wang and Jaeyoon Yu
Northeastern University - Accounting Group, Memorial University, Nanjing University and Erasmus University

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

10.

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
Jaehan Ahn, Herita T. Akamah, Kenneth L. Bills and K. Kelli Saunders
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