Ph.D. in Accounting, Temple University, Philadelphia, PA. 2008.
Dissertation Title: Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings (Doctoral Advisory Committee Chair: Dr. Jagan Krishnan).
M.S. in Accounting, State University of New York at Albany, 2000.
B.S. in Business Administration, YonSei University, Seoul, Korea, 1991.
Passed CPA (Certified Public Accountant) Exam of Korea, 1990.
Experience
2013-Current: Business School (Major: Accounting), Sungkyunkwan University, Associate Professor
2012-2013: Business School (Major: Accounting), Sungkyunkwan University, Assistant Professor
2008-2011: Department of Accounting, Virginia Commonwealth University, Assistant Professor
2002-2007: Department of Accounting, Temple University, Teaching/Research Assistant & Adjunct Professor.
1994-1998: Financial Supervisory Service (Korea), Supervisor.
1992-1994: The Army Complex & Administrative School (Korea), Instructor.
1991-1992: The Sixth Army Corps Headquarter (Korea), Managerial Accounting Officer.
1990-1991: Young-HwaAccountintgfirm (Member Firm of Ernst & Young, Korea), Auditor.
Journal Articles
(2023)
이사책임감면제도 도입이 신용등급에 미치는 영향 : 국민연금의 주주행동주의를 중심으로.
재무와 회계정보저널.
23,
4
(2023)
업무수행이사의 이름 공시가 계속기업 존속 불확실성 감사의견에 미치는 영향.
회계와 정책연구.
28,
1
(2021)
업무수행이사의 이름 공시가 감사시간, 감사보수 그리고 직급별 감사시간에 미치는 영향.
회계학연구.
46,
4
(2020)
MANAGEMENT’S TONE AND COST BEHAVIOR.
Academy of Accounting and Financial Studies Journal.
24,
5
(2020)
The optimism and accuracy of bank-affiliated analysts' forecasts.
SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDA.
49,
4
(2020)
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure.
ACCOUNTING HORIZONS.
34,
2
(2019)
The Impact of FinTech on Auditing Profession.
Frontier Management Review.
3,
1
(2019)
상호저축은행의 BIS자기자본비율 조정 실태분석.
한국융합학회논문지.
10,
6
(2019)
The Effects of Financial Reporting Transparency and High-Quality Audit on Donations to Non-Profit Organizations: Evidence from Korean Charitable Organizations.
한국융합학회논문지.
10,
1
(2018)
Internal control deficiencies and audit pricing: evidence from initial public offerings.
ACCOUNTING AND FINANCE.
58,
4
(2018)
Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPOs.
AUDITING-A JOURNAL OF PRACTICE THEORY.
37,
4
(2018)
Big Data Analytics in Auditing - Conceptual Approach -.
Frontier Management Review.
2,
2
(2017)
감사인 지정제도의 효과: 비상장기업을 중심으로.
회계학연구.
42,
3
(2017)
Does the Ability of Operating Cash Flows to Measure Firm Performance Improve during Periods of Financial Distress?.
ACCOUNTING HORIZONS.
31,
1
(2016)
Audit quality and accrual reliability: Evidence from the Korean stock market.
Journal of Applied Business Research.
32,
3
(2016)
CEO Overconfidence and the effectiveness of internal control over financial reporting.
Journal of Applied Business Research.
32,
1
(2015)
Managerial overconfidence and going - Concern modified audit opinion decisions.
Journal of Applied Business Research.
31,
6
(2015)
Managerial ability and the effectiveness of internal control over financial reporting.
Journal of Applied Business Research.
31,
5
(2015)
Internal control weakness and stock price crash risk.
Journal of Applied Business Research.
31,
4
Publications
(2023)
K-IFRS 중급재무회계.
신영사.
Co-author
(2023)
회계와사회.
신영사.
Lead author
(2018)
(New ISA) 회계감사.
신영사.
Lead author
(2018)
(New ISA) 회계감사 해답.
신영사.
Lead author
(2018)
회계와 사회.
신영사.
Lead author
Honors / Awards
SKKU Teaching Award, 2015
National Research Foundation of Korea Grant, 2021-2022
National Research Foundation of Korea Grant, 2015-2016
National Research Foundation of Korea Grant, 2014-2015
Sungkyunkwan University Research Grant, 2012&2013&2014
American Accounting Association Audit Educator’s Bootcamp, Chicago, IL, 2010
Deloitte Annual Trueblood Seminars, Scottsdale, AZ, 2010
Virginia Commonwealth University Summer Research Grant, 2009, 2010, 2011
PWC INQuires Program Research Grant, 2009
American Accounting Association New Faculty Consortium Fellow, 2009
American Accounting Association Doctoral Consortium Fellow, 2006.
Nomination for Deloitte and Touche Doctoral Fellowship, 2005.
Research Assistantship, Temple University, 2002-2006.
Adjunct Professor, Temple University, 2006-2007.
Conference Paper
(2018)
기업지배구조가 연구개발비 자본화에 미치는 영향: 제약·바이오 산업을 중심으로.
한국회계학회 동계학술대회.
KOREA, REPUBLIC OF
(2018)
감사보수와 감사시간의 결합효과가 감사품질에 미치는 영향.
한국회계학회 하계국제학술대회.
KOREA, REPUBLIC OF
