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Assigned Auditors and Market Valuation: Korean Evidence

Author

Listed:
  • Seok Woo Jeong
  • Jinbae Kim
  • Sungsoo Yoon

Abstract

Keywords: Auditors, Accounting disclosures, Korea

Suggested Citation

  • Seok Woo Jeong & Jinbae Kim & Sungsoo Yoon, 2007. "Assigned Auditors and Market Valuation: Korean Evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(1), pages 37-46, July.
    • Handle: RePEc:eme:arjpps:v:20:y:2007:i:1:p:37-46
    DOI: 10.1108/10309610780000688
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    References listed on IDEAS

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    1. Core, John E. & Guay, Wayne R. & Buskirk, Andrew Van, 2003. "Market valuations in the New Economy: an investigation of what has changed," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 43-67, January.
    2. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
    3. Phillip Mcclelland & Patricia Stanton, 2004. "Sarbanes-Oxley and the Future of Accounting," Australian Accounting Review, CPA Australia, vol. 14(33), pages 91-96, July.
    4. Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 39-67, December.
    5. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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    Cited by:

    1. 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.

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