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New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea

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  • Dong Heun Lee
  • Seon Mi Kim
  • Kwang Wuk Oh
  • Seung Weon Yoo

Abstract

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Suggested Citation

  • Dong Heun Lee & Seon Mi Kim & Kwang Wuk Oh & Seung Weon Yoo, 2013. "New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea," Australian Accounting Review, CPA Australia, vol. 23(4), pages 341-356, December.
    • Handle: RePEc:bla:ausact:v:23:y:2013:i:4:p:341-356
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    File URL: http://hdl.handle.net/10.1111/auar.2013.23.issue-4
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    Cited by:

    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    2. Dafydd Mali & Hyoung‐joo Lim, 2018. "Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea," Australian Accounting Review, CPA Australia, vol. 28(3), pages 446-463, September.
    3. Minjung Kang & Jung‐wha Lee & Mihye Ha & Moon‐Kyung Cho, 2021. "Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3517-3564, June.
    4. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.
    5. Millicent Chang & Andrew B. Jackson & Marvin Wee, 2018. "A review of research on regulation changes in the Asia‐Pacific region," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 635-667, September.

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