Biography
Ph.D. in Business Administration (Accounting Concentration), Seoul National University
Master in Business Administration (Accounting Concentration), Seoul National University
Bachelor of Business Administration, Seoul National University
Careers
Assistant Manager, Financial Management Team, Samsung Electronics
Research Areas
Incentive Provision, Management Control Mechanism, Cost Structure, Gender Differences, Crypto Currency
Teaching
Undergraduate: Accounting Principle, Cost Accounting, Managerial Accounting
Graduate: Accounting Research and Methodology
Selected Publications
PUBLICATIONS in SSCI JOURNALS
▪ An Empirical Analysis of Gender Differences in Asymmetric Labor Adjustment: Evidence from Korea*, Review of Accounting Studies** (2024), with Meeok Cho, Woo-Jong Lee, and Hee-Yeon Sunwoo
* Received Best Paper Award from Korean Academic Society of Business Administration (2023)
** FT50 journal
▪ Do Firms Strategically Use Non-Earnings Press Releases? Finance Research Letters (2024), with Hyunkwon Cho and Joonil Lee
▪ Audit Pricing of Hard-to-Read Annual Reports, Asia-Pacific Journal of Accounting & Economics (2022), with Meeok Cho, Taejin Jung, and Woo-Jong Lee
▪ The Effect of Information Asymmetry and Participative Target-Setting on Target Ratcheting and Incentives, Public Performance & Management Review (2018), with Tae-Sik Ahn, Youn-Sik Choi, and Iny Hwang
▪ Audit Pricing of Shared Leadership, Emerging Markets Finance and Trade (2018), with Youn-Sik Choi, Taejin Jung, and Woo-Jong Lee
PUBLICATIONS in KOREAN JOURNALS
▪ Investor Reaction to Virtual Asset-related Policy: Korean Market Evidence, Korean Accounting Journal (2025), with Hee-Youn Sonwoo and Hyunkwon Cho, wirtten in Korean
▪ The Effect of Auditors and the 2018 Amendment of Act on External Audit of Stock Companies on Footnote Similarity, Korean Accounting Journal (2023), with Hyunkwon Cho and Joonil Lee, wirtten in Korean
▪ Cross-Sectional and Time Series Similarity of Financial Statement Footnote, Korean Accounting Journal (2022), with Joonil Lee and Hyunkwon Cho, wirtten in Korean
▪ Sentiment Analysis of News on Corporation Using KoBERT, Korean Accounting Review (2022), with Joonil Lee and Hyunkwon Cho, wirtten in Korean
▪ The Effect of Corporate Strategy on Credit Rating, Korean Accounting Journal (2021), with Sera Choi, Tae-Sik Ahn, and Dae-Hyun Kown, wirtten in Korean
▪ The Role of Managerial Ability on the Relation between SG&A Cost and Future Profitability, Korean Management Review (2018), with Sera Choi and Sewon Kown
▪ Analysts’ Operating Cash Flow Forecasts and Accuracy of Earnings Forecasts: Korean Evidence, Study on Accounting, Taxation & Auditing (2016), with Young Jun Kim and Joonil Lee, written in Korean
▪ The Economic Function of Credit Rating Agencies and Watchlists, Korean Accounting Review (2015), with Jaewoo Lee and Tae-Sik Ahn
▪ The Determinants of Nonfinancial Information Disclosure in Management Discussion and Analysis (MD&A). Korean Accounting Review (2014), with Tae-Sik Ahn, Youn-Sik Choi, and Jeong-Hoon Hyun
Miscellaneous
AWARDS and GRANTS
▪ Best Paper Award, Korean Academic Society of Business Administration (2023)
▪ Research Grant of Crypto Currency sponsored by Samil PwC, Korean Accounting Association (2023)
▪ Research Grant of IFRS Research Forum, Korean Accounting Institute (2022)
▪ Research Grant of Young Scholar Fellowship sponsored by EY Hanyoung, Korean Accounting Association (2021)
▪ Research Grant for Junior Scholars, National Research Foundation of Korea (2019)
ACADEMIC SERVICE (off-campus)
▪ Editorial Board Member, Korean Accounting Review (2024)