Soo Young Kwon

Korea University

Professor

#601 LG-POSCO Hall KUBS

145 Anamro, Seongbuk-Gu

Seoul, 02841

Korea, Republic of (South Korea)

  • Korea University

    • Email
    • Tel: +82-2-3290-1937
SCHOLARLY PAPERS

9

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2,941

SSRN CITATIONS
Rank 16,968

SSRN RANKINGS

Top 16,968

in Total Papers Citations

33

CROSSREF CITATIONS

37

Scholarly Papers (9)

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1.

The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 40 Posted: 20 Feb 2011 Last Revised: 20 May 2014
Soo Young Kwon, Youngdeok Lim and Roger Simnett
Korea University, UNSW Australia Business School, School of Accounting and Deakin University
Downloads 843 (46,553)
Citation 14

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Audit firm rotation, Audit fees, Audit quality, Audit hours

2.

The Effect of SFAS No. 131 on Numbers of Reported Business Segments

Number of pages: 37 Posted: 15 Feb 2000
Michael Ettredge, Soo Young Kwon and David B. Smith
University of Kansas - Accounting and Information Systems Area, Korea University and University of Nebraska
Downloads 825 (47,999)
Citation 5

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3.

Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 52 Posted: 13 Oct 2005 Last Revised: 18 Apr 2013
Michael Ettredge, Chee Yeow Lim and Soo Young Kwon
University of Kansas - Accounting and Information Systems Area, Singapore Management University - School of Accountancy and Korea University
Downloads 432 (108,842)
Citation 5

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Global audit market, industry specialization, audit market shares, audit quality, international auditing, Big N auditors

4.

The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms

Review of Accounting Studies, Vol. 11, No. 1, March 2006
Number of pages: 58 Posted: 23 Aug 2005
Michael Ettredge, Soo Young Kwon, David B. Smith and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska at Lincoln - School of Accountancy and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 343 (141,241)
Citation 3

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Segment reporting, SFAS No. 131, transparency, proprietary costs

5.

Auditors’ Assessment and Response to Audit Risks: Evidence from Content Analyses of Critical Audit Matters

Number of pages: 2 Posted: 09 Aug 2021
Hyunkwon Cho, Ahrum Choi and Soo Young Kwon
Sungkyunkwan University, Sungkyunkwan University and Korea University
Downloads 212 (229,658)

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CAMs, Salience score, Risk assessment, Audit scope, Auditor Response

6.

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Downloads 156 (300,582)
Citation 1

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 66 Posted: 01 Apr 2020 Last Revised: 07 Apr 2021
Jin Suk Heo, Soo Young Kwon and Hun-Tong Tan
Hongik university, Korea University and Nanyang Business School, Nanyang Technological University
Downloads 156 (300,889)
Citation 1

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workload imbalance, busy-season audits, audit quality, labor mix, end-of-year auditor hours by rank, interim audits

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 01 Jul 2020
Jin Suk Heo, Soo Young Kwon and Hun-Tong Tan
Hongik university, Korea University and Nanyang Business School, Nanyang Technological University

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workload imbalance, busy-season audits, audit quality, labor mix, end-of-year auditor hours by rank, interim audits

7.

The Effect of Industry–Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 50 Posted: 01 Mar 2015 Last Revised: 05 Aug 2020
Soo Young Kwon, Jongwon Park and Jaeyoon Yu
Korea University, Hong Kong Polytechnic University and Erasmus University
Downloads 130 (347,447)
Citation 3

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SEO underpricing, industry specialist auditor, global financial crisis

8.

Determinants of Low-Balling of Audit Fees and Subsequent Recovery

Pace University Accounting Research Paper No. 2016/14
Posted: 15 Sep 2016
Myojung Cho, Soo Young Kwon and Gopal V. Krishnan
Pace University, Korea University and Bentley University

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9.

The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

Posted: 03 Feb 2005
Michael Ettredge, Soo Young Kwon, David B. Smith and Paul Zarowin
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska and New York University (NYU) - Department of Accounting

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SFAS No. 131, segment reporting, forward earnings response coefficient

Other Papers (1)

Total Downloads: 122
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1.

The Impact of Chief Financial Officers’ Financial Expertise on Securities and Exchange Commission Comment Letters

Number of pages: 48 Posted: 25 Apr 2018
Soo Young Kwon, Jee-Hae Lim and Jongwon Park
Korea University, University of Hawaii, Manoa and Hong Kong Polytechnic University
Downloads 122 (631,056)

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CFOs, Financial Expertise, Accounting Rules, Disclosure Issues, SEC Comment Letters, Earnings Response Coefficient (ERC)