Accounting professor’s paper judged best at conference

Dr. Young K. Park, professor of Accounting, received the Best Paper Award at the Academic and Business Research Institute (AABRI) Conference in Washington D.C. earlier this month.

Park presented his research paper “Do Effective Corporate Audit Committees Reduce the Likelihood of Litigations Against External Auditors?”

In the paper, Park identified characteristics of effective audit committees and investigated whether these attributes are associated with the likelihood of litigation against external auditors. His research shows that the likelihood of litigation is negatively associated with audit committee directors’ independence, stock ownership, number of outside directorships, tenure and activities of corporate audit committees.

Park’s findings support current public and regulatory efforts to improve the quality of the corporate financial reporting and auditing process by enhancing the effectiveness of corporate audit committees.

AABRI’s mission is to provide a quality research publication venue for academic authors from colleges and universities whose primary focus is teaching. The institute currently publishes 10 peer-reviewed academic journals and hosts academic conferences to support the research and publication needs of college and university faculty. 

Accounting professor’s paper judged best at conference

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