Add to ORKGThis study examines whether the decrease in qualified opinions is due to improved accruals quality. The proportion of qualified opinions has been declining in Korea for about 10 years. However, it has not been reported that earnings quality has improved. We analyze this contradictory relationship using two models. We find that Korean firms’ accruals quality has no association with unqualified opinions. This means that the increasing trend in unqualified opinions is occurring regardless of earnings quality, although audit opinion chiefly depends on it. Thus, our results suggest that more researches are required to determine why qualified opinions are declining. Keywords: audit opinion; earnings quality; accruals DOI: 10.7176/EJBM/12-30-02 Pu...
This study aims to evaluate the effect of earnings management on type of auditor report in the compa...
In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit...
In this study, we establish a link between audit quality and various characteristics of analysts ea...
This study empirically investigates whether a high-quality audit improves the reliability of the com...
Korea introduced the auditor designation system as an exception to the free audit engagement system ...
External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting pro...
The purpose of this paper is to analyze earnings quality over the twelve years. We measure earnings ...
This paper examines whether the presence of earnings management trigger the level of issuance of qua...
This study investigates whether corporate governance mechanisms are associated with earnings quality...
Published in Auditing, May 2019, 38 (2), 101-123. https://doi.org/10.2308/ajpt-52154.</p
Published in Auditing, May 2019, 38 (2), 101-123. https://doi.org/10.2308/ajpt-52154.</p
Published in Auditing, May 2019, 38 (2), 101-123. https://doi.org/10.2308/ajpt-52154.</p
Korea has decided to adopt International Financial Reporting Standards (IFRS) since 2011 in order to...
The purpose of this article is to investigate the effect of overvalued equity on the relationship be...
NOTICE: this is the author’s version of a work that was accepted for publication in Accounting Forum...
This study aims to evaluate the effect of earnings management on type of auditor report in the compa...
In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit...
In this study, we establish a link between audit quality and various characteristics of analysts ea...
This study empirically investigates whether a high-quality audit improves the reliability of the com...
Korea introduced the auditor designation system as an exception to the free audit engagement system ...
External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting pro...
The purpose of this paper is to analyze earnings quality over the twelve years. We measure earnings ...
This paper examines whether the presence of earnings management trigger the level of issuance of qua...
This study investigates whether corporate governance mechanisms are associated with earnings quality...
Published in Auditing, May 2019, 38 (2), 101-123. https://doi.org/10.2308/ajpt-52154.</p
Published in Auditing, May 2019, 38 (2), 101-123. https://doi.org/10.2308/ajpt-52154.</p
Published in Auditing, May 2019, 38 (2), 101-123. https://doi.org/10.2308/ajpt-52154.</p
Korea has decided to adopt International Financial Reporting Standards (IFRS) since 2011 in order to...
The purpose of this article is to investigate the effect of overvalued equity on the relationship be...
NOTICE: this is the author’s version of a work that was accepted for publication in Accounting Forum...
This study aims to evaluate the effect of earnings management on type of auditor report in the compa...
In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit...
In this study, we establish a link between audit quality and various characteristics of analysts ea...