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The differential effect of accrual-based and real earnings management on audit fees: international evidence Journal article
Choi, Ahrum, Lee, Eugenia Y., Park, Sunyoung, Sohn, Byungcherl Charlie. The differential effect of accrual-based and real earnings management on audit fees: international evidence[J]. Accounting and Business Research, 2022, 52(3), 254-290.
Authors:  Choi, Ahrum;  Lee, Eugenia Y.;  Park, Sunyoung;  Sohn, Byungcherl Charlie
Favorite | TC[WOS]:25 TC[Scopus]:24  IF:2.0/2.8 | Submit date：2022/05/13
Accrual-based Earnings Management  Audit Fees  Auditor Type  Legal Regime  Litigation Risk  Real Earnings Management  
Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences Journal article
Sohn, B. C., Shim, H. S.. Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences[J]. Asis Pacific Journal of Business Review, 2019, 1-34.
Authors:  Sohn, B. C.;  Shim, H. S.
Favorite |  | Submit date：2022/08/15
Real earnings management  Accrual-based earnings management  Implied cost of equity  SOE  
Do auditors care about real earnings management in their audit fee decisions? Journal article
Ahrum Choi, Byungcherl Charlie Sohn, Desmond Yuen. Do auditors care about real earnings management in their audit fee decisions?[J]. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2018, 25(1-2), 21-41.
Authors:  Ahrum Choi;  Byungcherl Charlie Sohn;  Desmond Yuen
Favorite | TC[WOS]:29 TC[Scopus]:35  IF:1.4/1.5 | Submit date：2019/08/01
Real Earnings Management  Accrual-based Earnings Management  Audit Fees