• Market for Corporate Control and Demand for Auditing: Evidence from International M&A laws 
    (with Ahrum Choi, Jeong-Bon Kim and Jong Chool Park)
    Review of Accounting Studies, 29 (3), 2024, pp. 2753-2797.
    Published version: https://doi.org/10.1007/s11142-023-09756-x
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  • What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta and Vega
    (with Bo Xu)
    Accounting and Finance, Forthcoming.
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  • Financial Statement Comparability and Analysts’ Over-optimism for Accruals
    (with Bryan Byung-Hee Lee)
    The British Accounting Review, 56 (3), 2024, 101303.
    Published version: https://doi.org/10.1016/j.bar.2023.101303
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  • An Accountant in the C-Suite: Chief Accounting Officers and Asymmetric Timely Loss Recognition
    (with Robert Kim and Bryan Byung-Hee Lee)
    Journal of Corporate Accounting and Finance, 35 (4), 2024, pp. 249-275.
    Published version: https://doi.org/10.1002/jcaf.22735
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  • Does the Market Value the Accounting Expertise of Chief Financial Officers? Evidence from the Market Value of Cash Holdings
    (with Li Gao and Yong-Chul Shin)
    Journal of Corporate Accounting and Finance, 34 (2), 2023, pp. 70-85.
    Published version: https://doi.org/10.1002/jcaf.22596
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  • Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs
    (with Jeong-Bon Kim and Jong Chool Park)
    Journal of Accounting, Auditing and Finance, 37 (1), 2022, pp. 259-292.
    Published version: https://doi.org/10.1177/0148558X19868114
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  • The Effect of International Takeover Laws on Corporate Resource Adjustments: Market Discipline and/or Managerial Myopia?
    (with James Cannon, Bingbing Hu and Daoguang Yang)
    Journal of International Business Studies, 51, 2020, pp. 1773-1477.
    Published version: http://dx.doi.org/10.1057/s41267-020-00370-6
    SharedIt version (free full-text): https://rdcu.be/b9N1I
  • The Impact of Industry Concentration on the Market’s Ability to Anticipate Future Earnings: International Evidence
    (with In-mu Haw, Bingbing Hu, and Woody Wu)
    International Journal of Accounting and Information Management, 24 (4), 2016, pp. 443-475.
    Published version: https://doi.org/10.1108/IJAIM-04-2016-0034
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  • Audit Quality and the Market Value of Cash Holdings: The Case of Office-level Auditor Industry Specialization
    (with Jeong-Bon Kim and Jong Chool Park)
    Auditing: Journal of Practice & Theory, 34 (2), 2015, pp. 27-57.
    Published version: https://doi.org/10.2308/ajpt-50903
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  • Debt Financing and Accounting Conservatism in Private Firms
    (with In-mu Haw and Woo-Jong Lee)
    Contemporary Accounting Research 31 (4), 2014, pp. 1220-1259.
    Published version: https://doi.org/10.1111/1911-3846.12064
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  • Investor Protection and Price Informativeness about Future Earnings: International Evidence
    (with In-mu Haw, Bingbing Hu, and Woody Wu)
    Review of Accounting Studies 17 (2), 2012, pp. 389-419.
    Published version: https://doi.org/10.1007/s11142-012-9181-z
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  • Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998
    (with Jong-Hag Choi and Jeong-Bon Kim)
    Journal of Accounting and Public Policy 30 (2), 2011, pp. 166-187.
    Published version: https://doi.org/10.1016/j.jaccpubpol.2010.09.002
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