Daniel Paik

Adhikari, Ajay, Brandon B. Lee, Daniel Gyung Paik, and Joyce van der Laan Smith. “Does Corporate Social Performance Influence a Firm’s choice of Product Recall Strategy?” Journal of International Accounting, Auditing and Taxation (Conditionally Accepted on July 2, 2024)

Kim, Taewoo, Brandon B. Lee, and Daniel Gyung Paik. “The Relationship between Financial Constraints and Investment Efficiency.” Journal of Corporate Accounting and Finance (Online published on June 26, 2024) https://doi.org/10.1002/jcaf.22740

Paik, Daniel Gyung, Brandon Lee, Bo Meng, and Nhat Q. Nguyen. “CEO Turnover after Product-Harm Crises.” Journal of Corporate Accounting and Finance (Volume 35, Issue 3, July 2024, pp. 21-43)) http://doi.org/10.1002/jcaf.22693

Paik, Daniel Gyung, Brandon Lee, Sheldon Smith, and Darrell Walden. “Hit When It Hurts – Implications of Goodwill Impairment during Economic Recessions.” Strategic Finance (Online published on February 12, 2024) URL https://www.sfmagazine.com/articles/2024/february/goodwill-impairment-hit-when-it-hurts

Paik, Daniel Gyung, Taewoo Kim, Brandon Lee, and Bo Meng. “The Effect of Accounting Conservatism on Measures of Financial Constraints.” Journal of Corporate Accounting & Finance (Volume 34, Issue 2, April 2023, pp. 166-186) https://doi.org/10.1002/jcaf.22602

Geiger, Marshall, Phillip Chung, Collin Rabe, and Daniel Gyung Paik. “Do Firms Time Changes in Accounting Estimates to Manage Earnings?” Contemporary Accounting Research (Volume 39, Issue 2, Summer 2022, pp. 751-756) https://doi.org/10.1111/1911-3846.12741

Paik, Daniel Gyung, Phillip Chung, Marshall Geiger, and Collin Rabe. “Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures.” Accounting Horizons (Volume 35, Issue 3, September 2021, pp. 113-141) https://doi.org/10.2308/HORIZONS-19-114

Paik, Daniel Gyung, Brandon B. Lee, Joyce van der Laan Smith, and Sungwook Yoon. “Debt Covenant Condition and the Relative Use of Operating Lease and Long-term Debt.” Review of Accounting and Finance (Volume 19, Issue 3, June 2020, pp. 339-361) https://doi.org/10.1108/RAF-05-2019-0106

Paik, Daniel Gyung, Tim Hamilton, Brandon B. Lee, and Sungwook Yoon. “Loan Purpose and Accounting Based Debt Covenants.” Review of Accounting and Finance (Volume 18, Issue 2, 2019, pp. 321-343) https://doi.org/10.1108/RAF-10-2017-0194

Paik, Daniel Gyung, Kip R. Krumwiede, Brandon B. Lee, and T. Kim. “The Association between Audit Fees and Accounting Restatement resulting from Accounting Fraud and Clerical Errors.” Journal of Forensic and Investigative Accounting (Volume 10, Issue 3, December 2018, pp. 332-356) 

https://scholarship.richmond.edu/accounting-faculty-publications/36/

http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2018-No3-3.pdf

Paik, Daniel Gyung, Kevin Kim, June Y. Lee, and Eun S. Lee. “Acquired R&D Allocation and Earnings Management.” Australian Accounting Review (Volume 28, Issue 1, December 2018 pp. 577-588) https://doi.org/10.1111/auar.12210

Hong, Keejae, Daniel Gyung Paik, and Joyce van der Laan Smith. “A Study of Long-Lived Asset Impairment under U.S. GAAP and IFRS within the U.S. Institutional Environment.” Journal of International Accounting, Auditing, and Taxation (Volume 31, June 2018, pp. 74-89) https://doi.org/10.1016/j.intaccaudtax.2018.05.001

Krumwiede, Kip R., Daniel Gyung Paik, and Darrell Walden. “Can Management Accounting Help Aid Associations Make Tough Choices in Haiti?” Issues in Accounting Education (Volume 33, Issue 1, February 2018, pp. 17-28) https://doi.org/10.5555/iace-51854tn

Hoyle, Joe Ben, Daniel Gyung Paik, and Cathy R. Shi. “Extraordinary Items – An Elusive Concept.” Accounting Historians Journal (Volume 44, Number 2, December 2017, pp. 139-156) https://doi.org/10.2308/aahj-10562

Paik, Daniel Gyung, Kip R. Krumwiede, and Brandon B. Lee. “Corporate Social Responsibility Performance and Outsourcing: The Case of the Bangladesh Tragedy.” Journal of International Accounting Research (Volume 16, Number 1, Spring 2017, pp. 59-80) https://doi.org/10.2308/jiar-51658

Paik, Daniel Gyung, Joyce van der Laan Smith, Brandon B. Lee, and Sungwook Yoon. “The Relation between Accounting Information in Debt Covenants and Operating Leases.” Accounting Horizons (Volume 29, Issue 4, December 2015, 969-996) https:/doi.org/10.2308/acch-51214

Christensen, Theodore E., Daniel Gyung Paik, and E. Kay Stice. “Creating a Bigger Bath Using the Deferred Tax Valuation Allowance.” Journal of Business Finance and Accounting (Volume 35, Nos. 5-6, June/July 2008) https://doi.org/10.1111/j.1468-5957.2008.02092.x

In addition, 12 other papers coauthored by Daniel Paik have been published at peer-reviewed journals.