Yoonseok Zang

Singapore Management University - School of Accountancy

Associate Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 2,743

in Total Papers Downloads

14,043

SSRN CITATIONS
Rank 5,900

SSRN RANKINGS

Top 5,900

in Total Papers Citations

91

CROSSREF CITATIONS

111

Scholarly Papers (17)

1.

Audit Market Concentration and Audit Quality

Number of pages: 55 Posted: 03 Feb 2010
Indian School of Business, National University of Singapore (NUS) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 2,617 (5,195)
Citation 18

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Audit market concentration, audit market competition, audit quality

2.

Audit Office Size, Audit Quality and Audit Pricing

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 42 Posted: 31 Aug 2007 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, City University of Hong Kong, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,511 (5,535)
Citation 59

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Audit office, Office size, Audit quality, Audit pricing

3.

The Association between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 2,054 (7,778)
Citation 7

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Audit quality, Audit and non-audit services, Abnormal audit fees, Earnings management

4.
Downloads 1,614 ( 11,575)
Citation 19

Do Abnormally High Audit Fees Impair Audit Quality?

Number of pages: 40 Posted: 15 Dec 2009
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 900 (27,495)
Citation 1

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Audit quality, abnormal audit fees, earnings management

Do Abnormally High Audit Fees Impair Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 41 Posted: 09 Apr 2010
Jeong-Bon Kim, Jong-Hag Choi and Yoonseok Zang
City University of Hong Kong, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 714 (37,903)
Citation 3

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Audit quality, abnormal audit fees, earnings management

5.

Auditor Locality, Audit Quality and Audit Pricing

Number of pages: 54 Posted: 28 Feb 2007 Last Revised: 17 Apr 2013
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,177 (18,860)
Citation 9

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Auditor locality, Geographic proximity, Audit quality, and Audit pricing

The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

INSEAD Working Paper No. 2012/110/AC, Singapore Management University School of Accountancy Research Paper No. 6
Number of pages: 56 Posted: 23 Oct 2012 Last Revised: 31 Dec 2013
Jae B. Kim, Benjamin Segal, Dan Segal and Yoonseok Zang
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Downloads 473 (64,869)

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The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 01 Jan 2014 Last Revised: 27 Apr 2016
Jae B. Kim, Benjamin Segal, Dan Segal and Yoonseok Zang
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Downloads 335 (97,437)

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7.

Do Management Eps Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance

Review of Accounting Studies, Vol. 16, No. 1, 2011
Number of pages: 60 Posted: 17 Jan 2008 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Downloads 731 (37,278)
Citation 6

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Management forecasts, Future earnings response coefficient (FERC), Earnings guidance, Forecast characteristics

8.

Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 609 (47,606)
Citation 6

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auditor locality, geographic proximity, audit quality, diversification

9.

Client Conservatism and Auditor-Client Contracting

Forthcoming in The Accounting Review, Singapore Management University School of Accountancy Research Paper No. 2015-25, Marshall School of Business Working Paper No. ACC 01.16
Number of pages: 53 Posted: 03 May 2015 Last Revised: 12 Apr 2016
Mark L. DeFond, Chee Yeow Lim and Yoonseok Zang
University of Southern California - Leventhal School of Accounting, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 502 (60,824)
Citation 8

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Conservatism, audit fee, going concern audit opinion, auditor resignation, litigation risk, misstatement risk

10.

Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 50 Posted: 04 Dec 2006
Ole-Kristian Hope, Tony Kang and Yoonseok Zang
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Singapore Management University - School of Accountancy
Downloads 468 (66,378)
Citation 8

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Bonding, Cross-Listing, Disclosure

11.

Tax Aggressiveness and Auditor Resignation

Number of pages: 65 Posted: 11 Jun 2013
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of California-Irvine and Singapore Management University - School of Accountancy
Downloads 392 (81,960)
Citation 5

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tax aggressiveness, auditor resignation, agency cost, external monitoring, auditor independence

12.

The Effects of Accounting Report Quality on the Bias in and Likelihood of Management Disclosures

Number of pages: 50 Posted: 06 May 2009
Young K. Kwon, Paul Newman and Yoonseok Zang
University of Illinois - College of Business, University of Texas at Austin - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 386 (83,458)

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voluntary disclosure, mandatory disclosure, bias, accounting quality

13.

Information Externalities and Voluntary Disclosure: Evidence from a Major Customer’s Earnings Announcement

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-107
Number of pages: 52 Posted: 29 Jan 2020
Young Jun Cho, Yongtae Kim and Yoonseok Zang
Singapore Management University - School of Accountancy, Santa Clara University - Leavey School of Business and Singapore Management University - School of Accountancy
Downloads 168 (193,977)

Abstract:

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customer-supplier relationship, supply chain, earnings announcement, information transfers, earnings guidance, voluntary disclosure

14.

The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality

Forthcoming at European Accounting Review
Number of pages: 52 Posted: 04 Jan 2017 Last Revised: 05 Aug 2020
Erasmus University, KAIST-Graduate School of Finance, Virginia Commonwealth University (VCU) - School of Business and Singapore Management University - School of Accountancy
Downloads 6 (662,621)

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CEO/CFO outside directorship, auditor selection, audit quality, auditor independence

15.

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-106
Posted: 31 May 2018
Seoul National University - College of Business Administration, Sejong University - School of Business, Korea National Open University - Department of Finance and Service Business and Singapore Management University - School of Accountancy

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Opinion Shopping, Auditor Switch, Type II Errors, Audit Quality

16.

Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?

Accounting Review, May 2009
Posted: 22 Dec 2008
Steven F. Orpurt and Yoonseok Zang
Arizona State University and Singapore Management University - School of Accountancy

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Statement of cash flows, direct method, forecasting future cash flows and earnings, future earnings response coefficient (FERC), stock price informativeness

17.

The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision

Accounting Horizons, 2010
Posted: 15 Sep 2006 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics

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management forecasts, management forecast precision, management forecast surprise, management forecast error