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

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 12,476

SSRN RANKINGS

Top 12,476

in Total Papers Downloads

5,537

SSRN CITATIONS
Rank 9,401

SSRN RANKINGS

Top 9,401

in Total Papers Citations

47

CROSSREF CITATIONS

87

Scholarly Papers (12)

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 4,898 (2,512)
Citation 30

Abstract:

Loading...

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 489 (81,244)
Citation 7

Abstract:

Loading...

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

3.

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
Associate Professor of Accounting and Virginia Commonwealth University (VCU) - School of Business
Downloads 53 (505,642)

Abstract:

Loading...

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

4.

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
Erasmus University, affiliation not provided to SSRN, Virginia Commonwealth University (VCU) - School of Business and Singapore Management University - School of Accountancy
Downloads 52 (509,893)
Citation 1

Abstract:

Loading...

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

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 45 (541,196)

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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:

Loading...

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:

Loading...

Earnings management, Underpricing, Seasoned equity offerings