[Professional Experience]

• Associate Professor of Accounting, Kookmin University (2024-Present)
• Associate Professor of Accounting, Korea National Open University (2020-2024)
• Assistant Professor of Accounting, Korea National Open University (2014-2020)
• Internal Auditor, Wm. Wrigley Jr. Company, Chicago, IL, U.S.A., Headquarters Office (2003-2006)

[Education]

• PhD, Seoul National University, Business School, Seoul, Korea 

• MS, Seoul National University, Business School, Seoul, Korea

• BBA, University of Michigan, Ross School of Business, Ann Arbor, MI, U.S.A.

[Certification]

• Licensed U.S. CPA (California Board of Accountancy, no. 110145, active)

[Academic and Social Activities]

• Outside Director & Audit Committee Member, Hanwha Investment & Securities Co. (2021-2025)
• Editorial Board: Korean Accounting Review (2019-2024), Korean Management Review (2019-2023), Korea Accounting Information Review (2021), The Korean Association of Small Business Studies (2021-2023)
• Director, Korean Accounting Association (2023-present)
• ESG Committee, Korean Accounting Association (2023-2024)
   

[Awards]

• Outstanding Paper Award, Korea International Accounting Review, 2023
• Best Paper Award, Korea Accounting Information Association, 2016
• Best Presentation Award, Academic Society of Global Business Administration, 2023, 2018, 2017
• Best Paper Award, Korea Corporation Management Association, 2018
• Graduate Fellowship, Seoul National University, 2009-2012
• Louise S. & Robert M. Finlayson Family Merit Scholarship, University of Michigan, 2001
• Superior performance recognition in Statistics, University of Michigan, 2001
• University Honors, April & December 2000
   

[Academic Publication]

PUBLICATIONS (in SSCI Journals)

• "Pricing Opinion Shopping: Evidence from an Emerging Debt Market" with Heesun Chung and Jaehee Jo, 2025, Emerging Markets Finance and Trade, Forthcoming. (SSCI, IF=2.8, Q1)
• “The Effect of Dividend Tax Reform on Earnings Management: Evidence from a Natural Experiment in Korea”, 2025, Finance Research Letters, 71, 106450. (SSCI, IF=7.4, Q1)
• “Do Business Trainings for Audit Committees Matter in Organizations? Focusing on Earnings Management” with Heesun Chung, Bum Joon Kim, and Bomi Song, 2023, Finance Research Letters, 51, 103423. (corresponding author) 
• “Information Quality and IPO Underpricing: The Role of Underwriter Pricing and Allocation Powers”, 2022, Pacific-Basin Finance Journal, 75, 101853. (sole author)
• “The Effect of Audit Partner Style on Financial Statement Comparability” with Hyejin Ahn, 2021, Asia-Pacific Journal of Accounting & Economics 28 (1): 44-70. (corresponding author)
• “Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality” with Heesun Chung, Yoonseok Zang, and Jong-Hag Choi, 2019, Auditing: A Journal of Practice & Theory 38 (2): 101-123. (corresponding author)
• “Audit Partner’s Length of Audit Experience and Audit Quality: Evidence from Korea” with Ahrum Choi, Wonsuk Ha, and Joonil Lee, 2019, Asia-Pacific Journal of Accounting and Economics 26 (3): 261-280. (first author)
• “Audit Fee Pressure and Audit Risk: Evidence from the Financial Crisis of 2008” with Hyejin Ahn and Ahrum Choi, 2017, Asia-Pacific Journal of Accounting and Economics 24 (1&2): 127-144. (first author)
• “Separation of Corporate Ownership and Control and Accounting Conservatism: Evidence from Korea” with Myung-In Kim and Jong-Hag Choi, 2015, Asia-Pacific Journal of Accounting and Economics 22 (2): 103-136. (corresponding author)

PUBLICATIONS (in SCOPUS and Korean journals)

• “The Relation between Accruals Quality and Split Bond Ratings: Focusing on the Effect of Information Environment.” Journal of Business Research 38 (4): 63-81. (sole author)
• “A Literature Review on the Role and Effect of the Audit Committee: Based on Audit Committee Best Practice” with Heesun Chung, Bum Joon Kim, and Bomi Song, forthcoming at Korea International Accounting Review. (first author)
• “The Effect of Initial Audit Fee Discounting on Audit Quality: Using Rank-Specific Audit Hours” with Sunyoung Park and Eugenia Y. Lee, 2022, Korea International Accounting Review 104, 1-32. (corresponding author)
• “The Level of Audit Fees at Audit Firm-level and Audit Quality” with Sunyoung Park, 2022, Korean Accounting Review 47 (1): 137-175. (SCOPUS – corresponding author)
• “The Effect of Big 4 Audit Firms on the Association between Accruals Quality and Split Bond Ratings” with Sunyoung Park, 2021, Korean Accounting Review 46 (2): 119-154. (SCOPUS – first author)
• “Earnings Management, IFRS Adoption, and the Correlation between Accruals and Cash Flows: Evidence from Korea” with Sunyoung Park and Yong Gyu Lee, 2020, Korean Accounting Journal 29 (5): 153-190.
• “The Effect of Accruals Quality on Split Bond Ratings”, 2020, Korean Accounting Review 45 (2): 1-30. (SCOPUS - sole author)
• “The Association between the Number of Auditors as a Proxy for Audit Market Competition and Audit Quality” with Wonsuk Ha, Jong-Hag Choi, and Ahrum Choi, 2018, Korean Accounting Review 43 (5): 159-196. (corresponding author)
• “Audit Fee Structure, Financial Crisis and Corporate Governance” with Ahrum Choi and Hyejin Ahn, 2017, Korean Accounting Journal 26 (6): 161-202. (first author)
• “Literature Review on the Research about the Internal Control System and Suggestion for Future Research” with Joonil Lee and Jong-Hag Choi, 2016, Korean Accounting Review 41 (5): 201-263. (corresponding author)
• “Management Forecast and Asymmetric Cost Behavior” with Jin-ha Park, 2016, Korea Accounting Information Review 34 (3): 189-214. (corresponding author)
• “The Impact of the Sarbanes-Oxley Act on Clients’ Audit Opinion Shopping Behavior” with Jong-Hag Choi, Heesun Chung, and Yoonseok Zang, 2016, Korean Accounting Review 41 (3): 1-29.  
• “A Predictive Ability of Accruals for Future Stock Returns” with Seung-Yeon Lim, 2015, Korea International Accounting Review 62: 305-342. (corresponding author)
• “Research Paper: Mandatory Audit Firm Rotation: Understanding of the Current Status, Literature Review on the Findings in Prior Studies, and Policy Suggestions” with Ahrum Choi and Jong-Hag Choi, 2014, Korean Accounting Journal 23 (6): 37-87. (corresponding author)
• “Financial Crisis, Accounting Conservatism and Corporate Ownership Structure” with Jong-Hag Choi and Myung-In Kim, 2014, Korean Accounting Journal 23 (3): 119-160. (first author)
• “The Effect of Conditional Conservatism on Audit Fees”, 2014, Korean Accounting Review 39 (2): 313-359. (sole author)
• “Determinants of Human Resource Investment in Internal Controls” with Jong-Hag Choi and Joonil Lee, 2013, China Journal of Accounting Research 6 (3): 167-185. (SCOPUS)
• “The Effect of Abnormal Audit Fees and Non-Audit Fees on Accounting Conservatism - Focusing on the Model of Khan and Watts(2009)” with Myung-In Kim and Min-Kyung Jung, 2013, Korea International Accounting Review 49 (8): 173-200.
• “Cash and Solvency Management of Teunteun Heavy Industry Corporation” with Jong-Hag Choi, 2012, Korean Accounting Journal 21 (6): 379-400.
• “The Effect of Corporate Governance on Human Resource Investment in Internal Control” with Joonil Lee and Jong-Hag Choi, 2011, Korean Accounting Journal 20 (5): 1-33. (corresponding author)
• “The Effect of the Wedge between Voting Right and Cash Flow Right on Error in Analysts’ Earnings Forecasts” with Jong-Hag Choi and Bryan Byung Hee Lee, 2010, Korean Accounting Review 35 (2): 1-34. (first author)