All Outputs (19)

African Continental Free Trade Area and Regional Trade in ICT and Digital Technologies (2024)
Journal Article

This study examines the impact of the African Continental Free Trade Area (AfCFTA) on regional trade in the Information and Communication Technology (ICT) and Digital Technologies (DT) sector across 43 African countries from 2014 to 2021. Employing t... Read More about African Continental Free Trade Area and Regional Trade in ICT and Digital Technologies.

Do rating agencies impound workforce human capital information into default risk assessments? (2023)
Journal Article

No accounting policy exists to mandate that employee-level human capital (ELHC) must be included on Annual Reports. Because structured ELHC information is rare, the association between ELHC and credit ratings (risk) is not demonstrated in the extant... Read More about Do rating agencies impound workforce human capital information into default risk assessments?.

An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment (2023)
Journal Article

There is increasing evidence that students face i) mental health challenges, ii) these challenges have increased following the Covid-19 pandemic, and iii) isolation has had a negative impact on student mental health. However, few studies offer practi... Read More about An analysis of how a collaborative teaching intervention can impact student mental health in a blended learning environment.

Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea (2023)
Journal Article

Tobin’s Q is an established measure of firm performance, based on investor confidence. However, the association between Tobin’s Q and credit ratings is not well-established in the literature. Using a sample of Korean listed firms over the 2001–2016 s... Read More about Does Market Performance (Tobin’s Q) Have A Negative Effect On Credit Ratings? Evidence From South Korea.

An analysis of audit effort/hour demand based on shareholder ownership power (2023)
Journal Article

Purpose: Audit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims to use unique South Korean data to determine whether the incr... Read More about An analysis of audit effort/hour demand based on shareholder ownership power.

An analysis of the positive effect of real earnings management on financial performance (2023)
Journal Article

Purpose REM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the supposition that engaging in real activities to meet current earnings t... Read More about An analysis of the positive effect of real earnings management on financial performance.

An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea (2022)
Journal Article

Purpose: Because no international accounting policy exists to mandate human capital (HC) information must be reported on financial reports, the association between workforce HC and firm performance/efficiency is not well-established. South Korea is a... Read More about An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea.

Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions? (2022)
Journal Article

In this study, we compare the academic performance and perceptions of two student groups. The control group includes students that receive traditional accounting instruction (TA) during the totality of a lecture. The experimental group receives a res... Read More about Can the introduction of a research-informed teaching intervention enhance student performance and influence perceptions?.

The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course (2022)
Journal Article

This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve communication skills within an accounting course design and other disciplines. This paper asks the research question: Does se... Read More about The use and measurement of communication self-efficacy techniques in a UK undergraduate accounting course.

How do students perceive face-to-face/blended learning as a result of the Covid-19 pandemic? (2021)
Journal Article

The impact of Covid-19 has had a far reaching effect on higher education institutions. However, few studies report on the relative perceptions of students about face-to-face (F2F) and blended learning (BL) in periods when Covid-19 is/not a considerat... Read More about How do students perceive face-to-face/blended learning as a result of the Covid-19 pandemic?.

A comparative analysis of human capital information opaqueness in South Korea and the UK (2021)
Journal Article

Design/methodology/approach Using 2018 as a sample period, content analysis is used to evaluate the annual reports of the 25 largest British and 25 largest Korean firms to demonstrate the propensity of British/Korean firms to disclose human capital i... Read More about A comparative analysis of human capital information opaqueness in South Korea and the UK.

Can an intercultural rhetoric intervention improve academic performance? An exploratory study using Korean (EFL) students (2021)
Journal Article

English is increasingly being considered the world's lingua franca for education and international business due to globalization. Therefore, enhancing the language ability of non-native (English) students is becoming an increasingly important issue i... Read More about Can an intercultural rhetoric intervention improve academic performance? An exploratory study using Korean (EFL) students.

Does relative (absolute) efficiency affect capital costs? (2021)
Journal Article

In this paper, we examine the effect of relative/absolute firm efficiency on weighted average cost of capital (WACC). Using a sample of Korean listed firms, we find that WACC is negatively associated with relative firm efficiency (operational perform... Read More about Does relative (absolute) efficiency affect capital costs?.

Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea (2020)
Journal Article

In this paper, we examine the relationship between audit effort measured as audit hours and a firm’s weighted average cost of capital (WACC). Using a sample of Korean listed firms, we hypothesise a potentially bi-directional relationship between WACC... Read More about Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea.

Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)? (2020)
Journal Article

We examine whether firms with higher relative efficiency (operational performance) require additional audit effort (hours) to signal audit quality to demonstrate that their financial reporting systems are robust. Therefore, we use a Korean sample of... Read More about Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?.

Does the productivity of labor influence credit risk? new evidence from South Korea (2018)
Journal Article

Using a sample of 1,666 Korean KRX listed firm observations, we find a positive relation between the productivity of labor in period t and credit ratings in period t+1, suggesting that firms that use the least amount of input (labor) to achieve outpu... Read More about Does the productivity of labor influence credit risk? new evidence from South Korea.

Does relative efficiency matter? An analysis of market uncertainty (2018)
Journal Article

In this paper, we examine whether relative efficiency provides useful information for investment decisions. We find that efficient firms have lower levels of stock price volatility compared to inefficient firms. The results suggest that market partic... Read More about Does relative efficiency matter? An analysis of market uncertainty.

Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea (2017)
Journal Article

In this paper, we take advantage of Korea’s unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall, we find t... Read More about Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea.

Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea (2017)
Journal Article

In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit ‘partner’ rotation policy in 2000 and the mandatory audit ‘firm’ rotation policy in 2006. The mandatory au... Read More about Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea.