Kyungha Lee

Rutgers Business School at Newark & New Brunswick

1 Washington Park

Newark, NJ 07102

United States

  • Rutgers Business School at Newark & New Brunswick

SCHOLARLY PAPERS

5

DOWNLOADS

599

TOTAL CITATIONS

2

Scholarly Papers (5)

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1.

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Downloads 268 (232,929)
Citation 2

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Journal of Accounting Research
Number of pages: 63 Posted: 07 Jun 2018 Last Revised: 14 Jun 2023
Kyungha Lee and Stefan Schantl
Rutgers Business School at Newark & New Brunswick and The University of Melbourne - Department of Accounting
Downloads 268 (231,462)
Citation 2

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corporate disclosure, credit rating, rating inflation, investor regulation, competition

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Kyungha Lee and Stefan Schantl
Rutgers Business School at Newark & New Brunswick and The University of Melbourne - Department of Accounting

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corporate disclosure; credit rating; rating inflation; investor regulation; competition

2.

Regulatory Enforcement, Internal Control Disclosures and Audit Quality

Number of pages: 40 Posted: 09 Feb 2022
Kyungha Lee and Rahul Menon
Rutgers Business School at Newark & New Brunswick and Purdue University
Downloads 224 (277,943)

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Internal Controls, Audit transparency, Enforcement, SOX 404

3.

Program Ratio Bias

Number of pages: 52 Posted: 08 Apr 2022 Last Revised: 15 Jun 2022
Michael P Carniol and Kyungha Lee
Rutgers Business School -- Newark and New Brunswick and Rutgers Business School at Newark & New Brunswick
Downloads 107 (520,078)

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Nonprofit organizations, Philanthropy, Auditing

4.

The Effects of Subjectivity on Manager and Auditor Reporting

Kyungha (Kari) Lee, Rahul Menon; The Effects of Subjectivity on Manager and Auditor Reporting. The Accounting Review 1 September 2019; 94 (5): 273–295. doi: https://doi.org/10.2308/accr-52316
Posted: 28 Mar 2022
Kyungha Lee and Rahul Menon
Rutgers Business School at Newark & New Brunswick and Purdue University

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subjectivity, accounting estimates, specialists, auditing estimates, earnings manipulation

5.

Audit Partner Identification and Audit Quality

Lee, K.K., Levine, C.B. Audit partner identification and audit quality. Rev Account Stud 25, 778–809 (2020). https://doi.org/10.1007/s11142-020-09533-0
Posted: 18 Sep 2019 Last Revised: 28 Mar 2022
Kyungha Lee and Carolyn Levine
Rutgers Business School at Newark & New Brunswick and University of Delaware - Accounting & MIS

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Audit, Engagement Partner, Audit Transparency, Partner Naming, Audit Quality