Gil S. Bae

Korea University - Department of Accounting

Seoul, 136-701

Korea

  • Korea University - Department of Accounting

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

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1.

Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees

Number of pages: 54 Posted: 24 Oct 2013
Gil S. Bae and Jae Eun Lee
Korea University - Department of Accounting and Hongik University - School of Business
Downloads 1,136 (32,097)
Citation 3

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Audit firm size, Associate-to-partner ratio, Audit quality, Audit fees, The Big 4/non-Big 4 audit firms

2.

Do Industry Specialist Auditors Improve Investment Efficiency?

Number of pages: 46 Posted: 13 Sep 2012
Gil S. Bae and Seung Uk Choi
Korea University - Department of Accounting and Korea University - Department of Accounting
Downloads 555 (83,518)

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Industry specialist auditors, Audit quality, Value of audits, Investment efficiency

3.

How Do Audit Firm Quality Indicators Relate to Engagement-Level Audit Quality?

Number of pages: 51 Posted: 21 Sep 2012
Jae Eun Lee and Gil S. Bae
Hongik University - School of Business and Korea University - Department of Accounting
Downloads 400 (123,507)

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Audit quality indicators, Audit firm characteristics, Transparency report, Human capital leverage, Engagement-level audit quality

4.

Intra-Group Propping: Evidence from the Stock-Price Effects of Earnings Announcements by Korean Business Groups

Number of pages: 66 Posted: 12 Mar 2008
Gil S. Bae, Youngsoon Susan Cheon and Jun-Koo Kang
Korea University - Department of Accounting, Chung-Ang University - College of Business Administration and Nanyang Business School, Nanyang Technological University
Downloads 317 (159,416)
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Tunneling, Propping, Controlling shareholders, Earnings announcements, Chaebol, Announcement effects

5.

Conservatism Management, Underpricing, and the Performance of Seasoned Equity Offerings

Number of pages: 54 Posted: 04 Mar 2014 Last Revised: 15 Apr 2014
Gil S. Bae and Seung Uk Choi
Korea University - Department of Accounting and Korea University - Department of Accounting
Downloads 212 (238,053)

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Conservatism management, Seasoned equity offerings (SEOs), Managerial opportunism, Earnings management, Post-SEO performance

6.

Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation: Evidence from Korea

Indian School of Business
Number of pages: 47 Posted: 19 Jun 2013
Gil S. Bae, Sanjay Kallapur and Joon Rho
Korea University - Department of Accounting, Indian School of Business and Chungnam National University - College of Business
Downloads 189 (264,235)

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Mandatory auditor rotation, Audit quality, Industry expertise, Market share

7.

Bank Monitoring Incentives and Borrower Earnings Management: Evidence from the Japanese Banking Crisis of 1993-2002

Number of pages: 55 Posted: 12 Mar 2009
Gil S. Bae, Yasushi Hamao, Yasushi Hamao and Jun-Koo Kang
Korea University - Department of Accounting, University of Southern California - Marshall School of Business - Finance and Business Economics DepartmentCenter on Japanese Economy and Business and Nanyang Business School, Nanyang Technological University
Downloads 155 (313,308)

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Main banks, Short-term creditors, Monitoring, Lending relationship, Public equity offerings, Earnings management, Discretionary current accruals.

8.

Auditors’ Fee Premiums and Low Quality Internal Controls

Contemporary Accounting Research, Forthcoming
Posted: 01 Jul 2020
Gil S. Bae, Seung Uk Choi, Phillip T. Lamoreaux and Jae Eun Lee
Korea University - Department of Accounting, Korea University - Department of Accounting, Arizona State University and Hongik University - School of Business

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Internal control, Audit fees, Auditor effort, Risk premium, Korea

9.

Auditors and Client Investment Efficiency

Accounting Review, Forthcoming
Posted: 26 Mar 2016 Last Revised: 25 May 2016
Gil S. Bae, Seung Uk Choi, Dan S. Dhaliwal and Phillip T. Lamoreaux
Korea University - Department of Accounting, Korea University - Department of Accounting, University of Arizona - Department of Accounting (deceased) and Arizona State University

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Auditors, Investment Efficiency, Auditor Incentives

10.

Intragroup Propping: Evidence from the Stock-Price Effects of Earnings Announcements by Korean Business Groups

The Review of Financial Studies, Vol. 21, Issue 5, pp. 2015-2060, 2008
Posted: 19 Sep 2008
Gil S. Bae, Youngsoon Susan Cheon and Jun-Koo Kang
Korea University - Department of Accounting, Chung-Ang University - College of Business Administration and Nanyang Business School, Nanyang Technological University

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G14, G32, G34

11.

Stock Returns and Operating Performance of Securities Issuers

Posted: 23 May 2001
Alex P. Tang, Gil S. Bae, Jinho Jeong and Huey-Lian Sun
Morgan State University, Korea University - Department of Accounting, Hansei University and Morgan State University - Department of Accounting and Finance

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