Sung-Jin Park

Indiana University South Bend

South Bend, IN 46634

United States

SCHOLARLY PAPERS

8

DOWNLOADS

131

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.
Downloads 131 (345,677)
Citation 2

Audit fees and Corporate Innovation

2019 European Accounting Association (EAA) Annual Congress
Number of pages: 37 Posted: 13 Aug 2020
Hyung Tae Kim, Brandon Lee, Seungwon Lee and Sung-Jin Park
California State University, Fresno, Indiana University Northwest, Pennsylvania State University Harrisburg and Indiana University South Bend
Downloads 131 (346,732)
Citation 2

Abstract:

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Corporate Innovation, Auditors, Research and Development, Risk Management

Audit Fees and Corporate Innovation

Posted: 07 Jul 2020
Hyung Tae Kim, Seungwon Lee, Sung-Jin Park and Brandon Lee
California State University, Fresno, Pennsylvania State University Harrisburg, Indiana University South Bend and Indiana University Northwest

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Corporate innovation, Auditors, Research and development, Risk management

2.

Director and Officer Liability and Corporate Tax Avoidance

Journal of Business Finance and Accounting, Forthcoming
Posted: 30 Sep 2022
University of Louisiana at Lafayette, Indiana University South Bend, Fordham University - Gabelli School of Business and University of Texas at San Antonio

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corporate governance; corporate law; director and officer liability; tax avoidance

3.

Asymmetric Information and Excess Budget: The Influence of Performance-Based Budgeting on Budgetary Slack in US states

International Review of Public Administration (forthcoming)
Posted: 06 Jan 2022
Sung-Jin Park and Sungkyu Jang
Indiana University South Bend and Indiana University South Bend

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Performance-based budgeting, New public management, Budgetary slack, Slackmaximization, Difference-in-differences

4.

Practice and Theory: The Diffusion of State Legislative Budget Reform

Journal of Public and Nonprofit Affairs, Vol.7, No.3, 2021, pp.307-323
Posted: 06 Jan 2022
Sungkyu Jang, Sung-Jin Park and Robert Eger
Indiana University South Bend, Indiana University South Bend and Government of the United States of America - Graduate School of Business and Public Policy

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performance-based budgeting, event history analysis, budgetary rule choice

5.

The effect of conservative financial reporting and tax aggressiveness on the market valuation of unrecognized tax benefits

Asian Review of Accounting, Vo. 29, No. 2, 2021, pp. 150-172
Posted: 06 Jan 2022
University of South Florida Sarasota-Manatee, University of Texas - San Antonio and Indiana University South Bend

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Value relevance,Unrecognized tax benefits,Tax aggressiveness, Financial reporting conservatism

6.

Earnings and cash flow comparability in executive compensation

ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS (forthcoming)
Posted: 06 Jan 2022
Sung-Jin Park and Emeka T. Nwaeze
Indiana University South Bend and University of Texas - San Antonio

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earnings comparability; cash flow comparability; CEO compensation

7.

Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market

Behrend, M., S. Khan, Y-W. Ko and S-J. Park. 2020. Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market. Journal of International Accounting Research. 19(3): 37-60.
Posted: 05 Jan 2022
St. Edward’s University, University of Louisiana at Lafayette, Kyonggi University and Indiana University South Bend

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abnormal audit fees; audit effort; audit quality; audit hours

8.

Excess Audit Committee Compensation and Audit Pricing

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 14, No. 2/3, 2018
Posted: 24 Aug 2017 Last Revised: 21 Apr 2018
Rachana Kalelkar, Sarfraz Khan and Sung-Jin Park
University of Houston - Victoria, University of Louisiana at Lafayette and Indiana University South Bend

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audit committee, compensation, audit fees