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2026

Other Outputs

Replication data for audit firm signing-partner changes following client restatements, Chinese A-share listed firms 2017 to 2024

Dong, Kun and Kim, Byungki (2026). Replication data for audit firm signing-partner changes following client restatements, Chinese A-share listed firms 2017 to 2024. The University of Queensland. (Dataset) doi: 10.48610/08ab8dc

Replication data for audit firm signing-partner changes following client restatements, Chinese A-share listed firms 2017 to 2024

2025

Conference Publication

Corporate governance and accounting decisions: international evidence from board reforms and goodwill impairment

Piao, Zhirong, Clarkson, Peter M., Kim, Byungki and Zhang, Frank (2025). Corporate governance and accounting decisions: international evidence from board reforms and goodwill impairment. Accounting and Finance Association of Australia and New Zealand (AFAANZ Conference), Brisbane, QLD, Australia, 6-8 July 2025.

Corporate governance and accounting decisions: international evidence from board reforms and goodwill impairment

2024

Conference Publication

Does stock liquidity impact non-GAAP reporting? evidence from a natural experiment

Kim, Byungki, Kolev, Kalin, Kyung, Hangsoo and Park, Chris (2024). Does stock liquidity impact non-GAAP reporting? evidence from a natural experiment. Hawaii Accounting Research Conference (HARC), Honolulu, Hi, United States, 3-5 January 2024.

Does stock liquidity impact non-GAAP reporting? evidence from a natural experiment

2024

Journal Article

Information content of credit rating affirmations

Jung, Boochun, Kausar, Asad, Kim, Byungki, (Chris) Park, You‐il and Zhou, Jian (2024). Information content of credit rating affirmations. Contemporary Accounting Research, 41 (1), 645-678. doi: 10.1111/1911-3846.12921

Information content of credit rating affirmations

2021

Conference Publication

Labor leverage, financial statement comparability, and corporate employment

Jung, Boochun, Kim, Byungki, Wang, Yiding and Zhang, Jiarui Iris (2021). Labor leverage, financial statement comparability, and corporate employment. Hawaii Accounting Research Conference (HARC), Online, 3-5 January 2021. University of Hawai’i at Mānoa (UHM).

Labor leverage, financial statement comparability, and corporate employment

2020

Conference Publication

Effects of low audit quality revelation on audit effort and audit quality

Calvin, Christopher, Kim, Byungki and Park, Chris (2020). Effects of low audit quality revelation on audit effort and audit quality. 2020 Accounting and Finance Association of Australia and New Zealand (AFAANZ Conference), Online, 5-7 July 2020.

Effects of low audit quality revelation on audit effort and audit quality

2020

Conference Publication

Effects of low-quality audit disclosure on audit effort and informativenes

Calvin, Christopher, Kim, Byungki and Park, Chris (2020). Effects of low-quality audit disclosure on audit effort and informativenes. Hawaii Accounting Research Conference (HARC), Hilo, HI, United States, 3-5 January 2020. University of Hawai’i at Mānoa (UHM).

Effects of low-quality audit disclosure on audit effort and informativenes

2019

Conference Publication

Insured for risks: risk-favoring CEO compensation plans and corporate social responsibility

Shin, Donghoon, Chung, Sunghun and Kim, Byungki (2019). Insured for risks: risk-favoring CEO compensation plans and corporate social responsibility. AOM Annual Meeting 2019, Boston, MA, United States, 11 - 13 August 2019. doi: 10.5465/AMBPP.2019.18502abstract

Insured for risks: risk-favoring CEO compensation plans and corporate social responsibility

2019

Journal Article

Business groups and tunneling: evidence from corporate charitable contributions by Korean companies

Kim, Byungki, Pae, Jinhan and Yoo, Choong-Yuel (2019). Business groups and tunneling: evidence from corporate charitable contributions by Korean companies. Journal of Business Ethics, 154 (3), 643-666. doi: 10.1007/s10551-016-3415-0

Business groups and tunneling: evidence from corporate charitable contributions by Korean companies