Yonsei School of Business

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  • Sohn, Sung Kyu Professor
  • Major   Accounting
    Ph.D. Northwestern University
  • Lab   Business Hall #511
  • Contact   02-2123-2525
  • Email   sksohn@yonsei.ac.kr


1992 Ph.D. Northwestern University
1986 M.S. University of California at Berkerly/
1984 B.A. Yonsei University


Professor, School of Business, Yonsei University, 1993-present
Visiting scholar, University of Southern California, 2001 Assistant and Associate Professor,
City University of New York, Baruch College, 1991- 1993


Accounting Auditing


Financial Accounting Auditing


Auditors’ Perception on Auditor Industry Specialization and Audit Quality ? Survey on Current Status in Practices. Accounting Journal. Dec. 2007. Accepted.

Discretionary Disclosures on Annual Report Related to Timely Disclosure. (with Sang Ki Kim). Accounting Information Review. July 2007: 219-238.

Information Content of Voluntary Disclosure. (with Yonhwa Kim). Accounting Journal. June 2007: 1-22.

A Second Look at Earnings Management to Avoid Loss: Based on Cross-Sectional Histogram Using Discretionary Accruals. (with Eunchul Lee). Korean Accounting Review. June 2007: 61-88

The Effect of Litigation Risk on Audit Fees. (with Kyung Tae Lee, and Jong Won Choi). Accounting Journal. March 2007: 53-80.

Professional Graduate School of Business System As-Is and Issues, Tae-Young Paik, Mangement Education Review. February 2007: 203-224.

Research on Audit Hour by Rank, Audit Risk, and Audit Quality: Focusing on the Audit Hour by Partners. (with Younghan Lee, and Yong-In Shin), Accounting & Auditing Research. December 2006: 335-361.

An Empirical Study on Tax Avoidance of Foreign Controlled Companies - focusing on Offshore Internal Transaction, (with Younghan Lee, and Won-wook Choi). Korean Accounting Review. September 2006: 285-317.

The Effect of Lead Partner Rotation on Audit Quality. (with Jongsung Park and WonJung Oh), Daehan Journal of Business, August 2006: 1559-1590

A Study on the Effect of the Continuous Audit System on the Usefulness of Financial Statements - Focusing on Quarterly Review-, (with Tae-Dong Kim). Korean Management Review. August 2006: 989-1014.

The Effect of Non-Audit Services and Auditor Tenure on the Auditor Independence: Using Audit Opinion Prediction Model, (with EunChul Lee), Accounting and Auditing Research. June 2006: 37-64.

A Study on the Substantial Influence in the Application of Equity Method, (with Myeongjeon Oh), Accounting Journal. June 2006: 87-112.

Characteristics of Auditor Prior to Auditor Switch (with Yun Hwa Kim). Accounting and Audit Journal. Dec. 2005: 241-268.

Information Content Study of Timely Disclosure Regarding Income Structural Changes (with Eun Chul Lee). Accounting Journal. Dec. 2005: 29-56.

An Empirical Analysis of the Relationship between Corporate Governance and Corporate Disclosure Practices in Korea (with Junghwa Lee). Korean Accounting Review. Sep. 2005: 33-70.

Prophecy Effect of Going Concern Modified Opinion (with Young Han Lee and Tae Dong Kim). Accounting Journal. June 2005: 169-190.

Study on Optimal Audit Fee in Korea. Accounting and Audit Research. June 2005: 27-64.

Meaning and Implication of Correction of Financial Statement (with Young Han Lee and Chaewon Ra). Korean Accounting Review. June 2005: 177-208.

Information Content Study of Review Opinion on Bi-Annual Financial Statement. (with Eun Chul Lee). Korean Accounting Review. Mar. 2005: 1-34.

Financial Statement Restatement and Prior Period Adjustment. Yonsei Management Review. Fall 2004: 369-404.

Interpretation of Materiality in the Application of Financial Accounting Statement #1. Accounting Journal. Sep. 1004: 119-151.

Efficiency of Audit Committee: Using Accounting Error (with Jungho Choi, and Eunchul Lee). Korean Accounting Review. Sep 2004: 61-90.

Comment on An Analysis of Accounting Failures and Recommendations for Improvement: Business, Accounting, Audit, and Regulatory Environment. Korean Accounting Journal. June 2004: 177-180.

Effect of Non-Audit Service on the Auditor's Independence (with SooYoung Kwon, and Eunchul Lee). Korean Accounting Review. June 2004: 249-280.

A Study on the Reliance of Independent Auditor on the Internal Auditor. Korean Accounting Journal. March 2004: 1-42.

The Effect of Auditor Tenure on Audit Quality. Accounting and Auditing Journal. Dec. 2003: 243-267.

An Empirical Study on the Effect of the Characteristics of Supervision on the Quality of Construction Work (with Jeehong Kim, Aeyoung Park, Wongjung Oh, Eunchul Lee). Korean Journal of Management Accounting Research. June 2003: 1-31.

A Study on the Foreign University Affiliated Program at Yonsei University. Management Education Review. Aug. 2003: 63-83.

Information Content Study of Accounting Method Change (with Chongkil Nah). Journal of Business Research. 2003: 171-194.

An Empirical Study on the Effect of Raising the Function of Supervision on the Quality of Construction Work (Jeehong Kim, Kyungtae Lee, Sangchae Choo). Korean Accounting Review. June 2003: 173-209.


Internal Auditor, Yonsei University, 2007-present
University Treasurer, Yonsei University, 2005-2007
Associate Director, Office of University Planning & Development, Yonsei University, 2004-2005
Best Paper Award, Korean Academic Society for Business Administration, 2007
Editor-in-Chief, Korean Accounting Review, 2005-2006


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