Korea University - Department of Accounting
in Total Papers Downloads
Audit firm size, Associate-to-partner ratio, Audit quality, Audit fees, The Big 4/non-Big 4 audit firms
Industry specialist auditors, Audit quality, Value of audits, Investment efficiency
Audit quality indicators, Audit firm characteristics, Transparency report, Human capital leverage, Engagement-level audit quality
Tunneling, Propping, Controlling shareholders, Earnings announcements, Chaebol, Announcement effects
Conservatism management, Seasoned equity offerings (SEOs), Managerial opportunism, Earnings management, Post-SEO performance
Mandatory auditor rotation, Audit quality, Industry expertise, Market share
Main banks, Short-term creditors, Monitoring, Lending relationship, Public equity offerings, Earnings management, Discretionary current accruals.
Internal control, Audit fees, Auditor effort, Risk premium, Korea
Auditors, Investment Efficiency, Auditor Incentives
G14, G32, G34
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