T
Tony Kang
Researcher at University of Nebraska–Lincoln
Publications - 77
Citations - 3412
Tony Kang is an academic researcher from University of Nebraska–Lincoln. The author has contributed to research in topics: Earnings & Audit. The author has an hindex of 27, co-authored 77 publications receiving 3020 citations. Previous affiliations of Tony Kang include Oklahoma State University–Stillwater & Florida Atlantic University.
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Audit Quality and Properties of Analyst Earnings Forecasts
TL;DR: In this paper, the authors investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties and find that audit quality relates positively to unobservable financial reporting reliability.
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Audit Quality and Properties of Analyst Earnings Forecasts
TL;DR: In this article, the authors investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties and find that audit quality relates positively to unobservable financial reporting quality.
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A cross-country study on the effects of national culture on earnings management
TL;DR: The authors found that uncertainty avoidance and individualism dimensions of national culture explain managers' earnings discretion across countries, and that this association varies with the strength of investor protection, and the influences of these factors on earnings discretion are conditional on each other.
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Culture and auditor choice: A test of the secrecy hypothesis
TL;DR: In this article, the authors investigate whether firms' auditor choice relates to national culture and find that firms in more secretive countries are less likely to hire a Big 4 auditor, and that the relation between secrecy dimension and auditor choice is mitigated by the firms' degree of internationalization.
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Empirical Evidence on Jurisdictions That Adopt Ifrs
TL;DR: This paper found that countries with weaker investor protection mechanisms are more likely to adopt International Financial Reporting Standards (IFRS) and that jurisdictions that are perceived to provide better access to their domestic capital markets are more inclined to adopt IFRS.