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Big Six auditors and audit quality: The Korean evidence

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  • Jeong, Seok Woo
  • Rho, Joonhwa

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  • Jeong, Seok Woo & Rho, Joonhwa, 2004. "Big Six auditors and audit quality: The Korean evidence," The International Journal of Accounting, Elsevier, vol. 39(2), pages 175-196.
  • Handle: RePEc:eee:accoun:v:39:y:2004:i:2:p:175-196
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    References listed on IDEAS

    as
    1. Yoon, Soon Suk & Miller, Gary A., 2002. "Cash from operations and earnings management in Korea," The International Journal of Accounting, Elsevier, vol. 37(4), pages 395-412.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    3. Teoh, Siew Hong & Welch, Ivo & Wong, T. J., 1998. "Earnings management and the underperformance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 63-99, October.
    4. DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January.
    5. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    6. Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 65-95, January.
    7. repec:bla:joares:v:25:y:1987:i:1:p:1-48 is not listed on IDEAS
    8. Yoon, Soon Suk & Miller, Gary A., 2002. "Reply to discussion of "Earnings Management of Seasoned Equity Offering Firms in Korea"," The International Journal of Accounting, Elsevier, vol. 37(1), pages 89-93.
    9. Yoon, Soon Suk & Miller, Gary, 2002. "Earnings management of seasoned equity offering firms in Korea," The International Journal of Accounting, Elsevier, vol. 37(1), pages 57-78.
    10. DeAngelo, Harry & DeAngelo, Linda & Skinner, Douglas J., 1994. "Accounting choice in troubled companies," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 113-143, January.
    11. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
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    Cited by:

    1. Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. repec:rss:jnljbs:v1i1p4 is not listed on IDEAS
    3. Elena DOBRE & Laura BRAD, 2015. "Financial audit – feckless for economic re-launch," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(603), S), pages 151-162, Summer.
    4. Dimitras, Augustinos I. & Kyriakou, Maria I. & Iatridis, George, 2015. "Financial crisis, GDP variation and earnings management in Europe," Research in International Business and Finance, Elsevier, vol. 34(C), pages 338-354.
    5. Lisic, Ling Lei & Silveri, Sabatino (Dino) & Song, Yanheng & Wang, Kun, 2015. "Accounting fraud, auditing, and the role of government sanctions in China," Journal of Business Research, Elsevier, vol. 68(6), pages 1186-1195.
    6. Jamel Azibi & Hamza Azibi & Hubert Tondeur, 2017. "Institutional Activism, Auditor’s Choice and Earning Management after the Enron Collapse: Evidence from France," International Business Research, Canadian Center of Science and Education, vol. 10(2), pages 154-168, February.
    7. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 243-254, April.
    8. repec:agr:journl:v:2(602):y:2015:i:2(602):p:151-162 is not listed on IDEAS

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