Yonsei School of Business

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Faculty

EDUCATION

Ph.D. University of Oregon, College of Business
MA University of Wisconsin-Madison, School of Business
M.Div. Methodist Theological University
BA Dongguk University, School of Business

ACADEMIC AND PROFESSIONAL EXPERIENCE

Professor, School of Business, Yonsei University, 2007~present
Associate Professor, School of Business, Yonsei University, 2005-2007
Assistant Professor, University of Nebraska-Omaha, 2000.8-2005.8
Sangnam Institute of Management, Advanced Financial Analyst Program, Director, 2018-present
Director, The Center for Global ESG and Business Ethics, 2015~present
KPMG Audit Committee Institute Professor Award, 2023.7
Outside Director, Audit Committee Chair, GS E&C, 2022-present
Daeshin Economic Research Institute, Governance Advisor, 2021~present
Daeshin Private Equity, Advisor, 2022~present
GS E&C, Outside Director, Audit Committee Chair, 2022~present
Korea Trade Insurance Corporation, ESG Advisor, 2022-present
President, Korea Accounting Information Association, 2018.1-2018.12
President, Korea Academy of Business Ethics, 2021.1~2021.12
Chairman of the Economic Division of the Public-Private Council, Anti-Corruption & Civil Rights Commission, 2020.1~2021.12
Accounting Area Chair, School of Business, Yonsei Univ. 2017.3-2018.2
Director, MS/Ph.D. Program, School of Business, Yonsei Univ. 2014.3-2017.2
Visiting Professor, Univerisity of Washington, 2012.9-2013.8
Lecturer, University of Oregon
IB, Financial Analyst
Korea Air Force, Budget Officer

TEACHING INTERESTS

Internal Control and Auditing
Corporate Governance, ESG
Financial Accounting
Business Ethics
Financial Statement Analysis

RESEARCH INTERESTS

[Research Interests] Audit Committee, Securities Act, Disclosure, Financial Accounting and Valuation, Risk Management, Internal Control, Corporate Governance, ESG, Business Ethics
[Advisory Activities] Effect of the Act on External Audit for Stock Companies(Financial Supervisory Services, FSS), Consolidated Financial Statements under IFRS(FSS), Comparability under IFRS(FSS), Non-Audit Service and Auditor Independence(FSS), ESG Value Index(Shinhan Financial Group) ESG Valuation and Strategies(Kt), Corporate Governance Evalution(Huyndai Mortor Co. & Korea Telecom), Auditor Industry Specialization(KICPA), Internal Control for Non-profit Organizations(KICPA), Improvement of Procurement Procedures(Defense Acquisition Program Adminstration, DAPA), Inventory Valuation(DAPA)

SELECTED PUBLICATION

*** Books/Cases ***
Everything about Corporate Governance. 2018. coau. Cloudnine Publishing Co. Ltd., Seoul, Korea
Business Decision Making under IFRS Financial Accounting. 2023. coau. Bobmunsa Publishing Co. Ltd., Seoul, Korea
Corporate Governance. 2011. SukJung Publishing Co., Seoul, Korea.
"KT&G(Korea Tabacco & Ginseng Co.) of South Korea: Analyses Concerning Privatization," with Teaching Notes. 2012. coau., Ivey Publishing Co., Ontario, Canada.
"Selecting a Pharmaceutical Company from Northeast Asia for Investment," with Teaching Notes. 2012. coau., Ivey Publishing Co., Ontario, Canada.
"Headquarters Overhead Cost Allocation at Korea Auto Insurance Co. Inc.," with Teaching Notes, 2009(2014,2016 revised). coau., Ivey Publishing Co., Ontario, Canada.
Lessens from IFRS Cases, 2010. coau., Samil PwC Co. Ltd. Seoul, Korea.

*** Academic Journal Publications ***

2024~2020

  1. "The Impact of COVID-19 on Earnings Management: An International Investigation," 2024, coau., Applied Economics Letters 31(4) (SSCI): 353-361.
  2. "Rank-Specific Audit Hour Dynamics: Managerial Stock Ownership and Fraud-Induced Moderation," 2024, coau., Korea Accounting Review 49(1): Forthcoming.
  3. "The Association between Issuance of Mezzanine and Firm Value," 2024, coau., Review of Pacific Basin Finance Markets and Policies 27: Forthcoming.
  4. "The Joint Effects of Partner Rotation and Allocation of Audit Hours on Audit Quality," 2023, coau., Managerial Auditing Journal 38(6) (SSCI): 947-971.
  5. "CEO Overconfidence, Loan-Loss Provisions, and the Effect of Country Corruption: An International Investigation," 2023, coau., Emerging Markets Finance and Trade 59(6) (SSCI): 1835-1851.
  6. "Integrity, CEO Compensation, and Performance: Evidence from Public Enterprises," 2023, coau., Global Business & Finance Review 28(3): 15-34.
  7. "Does General Counsels Mitigate Opportunistic Behaviors When Auditor Replacment?," 2023, coau., Korean Accounting Review 48(3): 1-31.
  8. "The Effect of Pay Disparity on Operating Efficiency and Moderating Effects of Employment Security," 2023, coau., Korean Management Review 52(3): 777-801. [printed in Korean]
  9. "Social Ties within the Board and Accounting Conservatism," 2023, coau., Korean Journal of Accounting & Policy 28(1): 251-271. [printed in Korean]
  10. "A Study on How to Revitalize Corporate Social Value Measurement through Case Studies: Samsung and SK Group," 2023, coau., Korea Business Ethics Journal 23(1): 71-97. [printed in Korean]
  11. "Internal Control Personnel Quality and Year-End Audit Efficiency," 2023, coau., Accounting, Tax & Auditing Journal 65(1): 197-229. [printed in Korean]
  12. "Association between General Counsel and ESG Management-Focusing on the Characteristics of General Counsel," 2022, coau., Accounting, Tax & Auditing Journal 64(4): 63-89. [printed n in Korean] [Best Paper Award, KICPA]
  13. "The Association between Board Social Ties and Human Resource Investment in Internal Control," Seoul Journal of Business 29(2): 87-116.
  14. "Mandatory Corporate Governance Report Disclosure and Credit Rations," 2022, coau., Korean Accounting Review 47(5): 107-140.
  15. "The Association between Outside Directors' Compensation and ESG Performance," 2022, coau., Sustainability 14(19) (SSCI): 11886.
  16. "Social Ties, Managerial Overconfidence, and Investment Efficiency," 2022, coau., Finance Research Letters 46 (SSCI): 102300.
  17. "Do Social Ties within the Board Affect Stock Price Crash Risk?" 2022, coau., Korean Journal of Business Research 37(2): 69-83. [printed in Korean]
  18. "A Study on the Relationship between the Characteristics of the Internal Audit Department and External Audit Efforts," 2022, coau.,  Accounting, Tax & Auditing Journal 64(2): 127-152. [printed in Korean]
  19. "The Association between Corporate Governance Key Indicators and Environmental & Social Responsibility Management," 2022, coau., Journal of Public Audit and Inspection Review 38: 117-147. [printed in Korean]
  20. "A Study on the Association betwween Factory Operating Rate and Firm Value," 2022, coau., Korean Accounting Journal 31(2): 1-33.
  21. "The Association between Human Resource Investment in IT Controls over Financial Reporting and Investment Efficiency," 2021. coau., International Journal of Accounting Information Systems 43(December) (SSCI): 100534..
  22. "Use of Derivatives as Hedging Instruments and Market Pricing of Earnings," 2020, coau., Korean Accounting Review 45(5): 161-201. [printed in Korean]
  23. "The Effect of CEO's Overconfidence on Capitalized R&D Expenditures," 2020, coau., Korea Business Ethics Journal 20(1): 1-35. [printed in Korean]

PROFESSIONAL ACTIVITIES AND AWARDS

President, Korea Academy of Business Ethics, 2021.1-2021.12
President, Korea Accounting Information Association, 2018.1-2018.12
Editor, Business Education Review, 2016.8-2017.12
Associate Editor, Korean Accounting Review, 2008-2016.6
Accounting Forum Chair, Korean Accounting Association, 2016.7-2017.6
Associate Editor, Journal of SME Finance, 2011-2012
Outstanding Research Award, KICPA, 2022.12
Outstanding Contribution Award, Yonsei University, 2021.2
Outstanding Research Award, Yonsei University, 2018.3
Outstanding Teaching Award, Yonsei University, 2006
Associate Editor, Yonsei Business Review, 2006-2007
Best Research Paper Award, 2017.2., Korean Academic Society of Business Administration
Outstanding Research Paper Award, 2009, Emerald Literati Network, United Kingdom
Best Research Paper Award, 2002, Accounting Information Systems Conference, Colorado, USA.

International and domestic academic conference presentations: more than 60 times including the following:
  2024.01. American Accounting Association, International Accounting Section Conference, Atlanta, GA.
       CEO Overconfidence and Weakness in Internal Control over Compliance: Evidence from Santions
  2024.01. American Accounting Association, Managerial Accounting Section Conference, Orlando, FL.
       Does CEO Narcissism Exploit Compensation Schemes?
  2020.01. American Accounting Association, AIS/IA Section Conference, Orlando, FL.
       Association between Human Resource Investment in IT Internal Control and Investment Efficiency
  2018.08. American Accounting Association, Annual Meeting, Washington DC.
       a. Integrity in Financial and Non-Financial Performance
       b. CEO Pay Disparity, CEO Characteristics and Firm Value
  2018.01. American Accounting Association, International Accounting Conference, Long Beach, CA.
       a. Internal Audit and Corporate Governance Characteristics
       b. Audit Effort by Different Engagement Input and Earnings Management

Newspaper article: http://www.koreatimes.co.kr/www/news/bizfocus/2011/09/342_95395.html

Referee for Auditing: A Journal of Practice & Theory, Corporate Governance: International Review, Journal of International Financial Management and Accounting, Applied Financial Economics, Korean Accounting Review, Korean Management Review, Accounting Information Review, Asia Pacific Journal of Financial Studies, etc.

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