M
Myojung Cho
Researcher at Pace University
Publications - 11
Citations - 126
Myojung Cho is an academic researcher from Pace University. The author has contributed to research in topics: Audit & Quality audit. The author has an hindex of 5, co-authored 10 publications receiving 84 citations. Previous affiliations of Myojung Cho include College of Business Administration & Fordham University.
Papers
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The Effects of Accruals Quality on Audit Hours and Audit Fees
TL;DR: In this paper, the authors investigate whether auditors take into account accruals quality, a proxy for the cash flow risk associated with earnings, by adjusting audit hours and audit fees.
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The use of nonfinancial performance measures in CEO bonus compensation
TL;DR: In this paper, the authors explore the relationship between the use of non-financial performance measures in chief executive officer (CEO) bonus plans and CEO power, moderated by compensation committee monitoring.
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The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions
Myojung Cho,Kwang-Hyun Chung +1 more
TL;DR: In this article, the authors examined whether the material internal control weaknesses (ICW) of commercial banks affect loan loss reserves and provisions and found that banks with material ICW have, on average, higher loan loss reserve and provisions in years of ICW than those without ICW.
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Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
TL;DR: This article found that a large part of the overall optimistic bias in management earnings forecasts in Japan can be explained by loss forecast avoiding behavior of a small fraction (5.25%) of firms, which is caused by the view of the main bank and power group that the management forecast of earnings is the manager's earnings target.
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Audit fee lowballing: Determinants, recovery, and future audit quality
TL;DR: In this article, the authors investigated the link between lowballing of audit fees and audit quality and found that audit firms tend to recoup their initial fee discounts in subsequent periods via increases in audit fees.