Myung Seok Park

Virginia Commonwealth University (VCU) - School of Business

Robert L. Hintz Professor of Accounting

301 W. Main St.

School of Business

Richmond, VA 23284-4000

United States

  • Virginia Commonwealth University (VCU) - School of Business

    • Email
    • Tel: (804)828-3161
SCHOLARLY PAPERS

12

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Top 6,940

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41

Scholarly Papers (12)

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1.

Is Earnings Quality Associated with Corporate Social Responsibility?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 31 Jul 2011 Last Revised: 04 Jan 2012
Yongtae Kim, Myung Seok Park and Benson Wier
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads 5,459 (3,364)
Citation 30

Abstract:

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Corporate social responsibility, transparency in financial reporting, earnings management, discretionary accruals, real activities manipulation

2.

Real Activities Manipulation and Auditors’ Client Retention Decisions

Accounting Review, Forthcoming
Number of pages: 50 Posted: 21 Aug 2013
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business
Downloads 564 (103,339)
Citation 7

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Real activities manipulation, Auditors’ client retention decision, Auditor resignation

3.

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

Forthcoming, European Accounting Review, Singapore Management University School of Accountancy Research Paper No. 2021-123
Number of pages: 52 Posted: 29 Sep 2020
Jaeyoon Yu, Byungjin Kwak, Myung Seok Park and Yoonseok Zang
Central Michigan University - College of Business Administration, affiliation not provided to SSRN, Virginia Commonwealth University (VCU) - School of Business and Singapore Management University - School of Accountancy
Downloads 104 (544,024)
Citation 1

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

4.

Internal Control Quality and Information Asymmetry in the Secondary Loan Market

Review of Quantitative Finance and Accounting 43 (4): 683–720, 2014
Number of pages: 48 Posted: 30 Jun 2013 Last Revised: 18 Mar 2016
Dina El Mahdy Ph.D. CFE and Myung Seok Park
Morgan State University - Department of Accounting and Finance and Virginia Commonwealth University (VCU) - School of Business
Downloads 92 (590,231)

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Disclosure of internal control deficiencies, Information asymmetry, Secondary loan market, Loan-specific characteristics

5.

Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure

Forthcoming in Accounting Horizons DOI/10.2308/horizons-17-180
Number of pages: 45 Posted: 08 Mar 2020
Cheol Lee, Jong Eun Lee, Jong Eun Lee and Myung Seok Park
Wayne State University, SUNGKYUNKWAN UNIVERSITYDepartment of Accounting and Virginia Commonwealth University (VCU) - School of Business
Downloads 89 (602,315)
Citation 3

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Frequency of PCAOB inspection; Working capital accruals; Earnings persistence; Cash flow mapping

6.

Subjectivity in Fair Value Estimates, Audit Quality and Informativeness of Other Comprehensive Income

Advances in Accounting Volume 29, Issue 2, Pages 171-350 (December 2013)
Posted: 02 Apr 2014
Cheol Lee and Myung Seok Park
Wayne State University and Virginia Commonwealth University (VCU) - School of Business

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Other Comprehensive Income, Audit Quality, Subjectivity in Fair Value Estimate

7.

Are All Management Earnings Forecasts Created Equal? Expectations Management Versus Communication

Review of Accounting Studies, Forthcoming
Posted: 04 Dec 2011
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Management earnings forecast, Expectations management, Communication, Voluntary disclosure

8.

Market Uncertainty and Disclosure of Internal Control Deficiencies Under the Sarbanes-Oxley Act

Journal of Accounting and Public Policy, Forthcoming
Posted: 20 Oct 2008
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Disclosures, Internal control deficiencies, Market uncertainty, Sarbanes-Oxley Act

9.

Positive and Negative Information Transfers from Management Forecasts

Journal of Accounting Research, Forthcoming
Posted: 04 Apr 2008
Yongtae Kim, Michael Lacina and Myung Seok Park
Santa Clara University - Leavey School of Business, University of Houston-Clear Lake - School of Business and Virginia Commonwealth University (VCU) - School of Business

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Information transfer, management earnings forecast, management revenue forecast, rival

10.

Underwriter Choice and Earnings Management: Evidence from Seasoned Equity Offerings

Review of Accounting Studies, Forthcoming
Posted: 11 Oct 2006
Hoje Jo, Yongtae Kim and Myung Seok Park
Santa Clara University, Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Underwriter reputation, Underwriter choice, Earnings management, Seasoned equity offerings, Post-issue performance

11.

Auditor Changes and the Pricing of Seasoned Equity Offers

Accounting Horizons, Forthcoming
Posted: 01 Sep 2006
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

Abstract:

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Auditor change, Seasoned equity offering, Underpricing

12.

Pricing of Seasoned Equity Offers and Earnings Management

Journal of Financial and Quantitative Analysis, Vol. 40, No. 2, pp. 435-463, June 2005
Posted: 12 Oct 2004
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

Abstract:

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Earnings management, Underpricing, Seasoned equity offerings