Yonsei School of Business

2019

1. "Audit Firm Attributes and Auditor Litigation Risk," 2019, coau., ABACUS - A Journal of Accounting, Finance and Business Studies 55(4) (SSCI): 639-675.
2. "Investment in Internal Auditing and Governance Characteristics: Evidence with the Largest Shareholder Ownership and Board Independence," 2019, coau., Managerial Auditing Journal 34(5) (SSCI): 623-648.
3. "The Role of Labor Unions in Corporate Transparency in Auditor Change Process," 2019, coau., Sustainability 11 (SSCI): 1-21.
4. "Use of Derivatives as Hedging Instruments and Application of Hedge Accounting: Effects on Income Volatility," 2019, coau., Korean Accounting Review 44(2): 1-38.
5. "The Effect of the Trusted Taxpayer Designation on Corporate Tax Avoidance Behavior," 2019 Asian Journal of Business and Accounting 12(2): 121-146.
6. "Association between Managerial Stock Ownership and Firm Efficiency," 2019, coau., International Journal of Accounting Auditing and Performance Evaluation 15(4): 378-409.
7. "Failure of Control Environment of Daewoo Shipbuilding & Marine Engineering Co., LTD.," 2019, coau., Asian Case Research Journal 23(2): 561-593.
8. "Social Ties between Inside Directors and Outside Directors, Executive-Employee Pay Disparity, and Firm Performance," 2019 Korean Accounting Review 44(5): 145-191. [printed in Korean].
9. "A Study on Social-Ties between Inside and Outside Board Members and Firm's Investment Efficiency," 2019, coau., Korea Business Ethics Journal 19(1): 1-35. [printed in Korean].
10. "A Technology-Based IPO in Korea's Pharmaceutical Bio-Industry: ABL Bio Case," 2019, coau., Korea Business Review 23(4): 187-210. [printed in Korean].
11. "The Characteristics of Corporate Governance and Earnings Management within Defense Industries," 2019, coau., Korea Business Education Review 34(2): 227-259. [printed in Korean].

2018

1. "Opportunistic Behaviors of Credit Rating Agencies and Bond Issuers," 2017, coau., Pacific-Basin Finance Journal 47(1) (SSCI): 39-59.
2. "The Cost of Debt and the Characteristics of Audit Firms," 2017, coau., Managerial Finance 44(1): 27-45.
3. "The Effect of Social Ties between Outside Directors and Inside Directors on the Association between Corporate Social Responsibility and Firm Value," 2018, coau., Sustainability 10(11) (SSCI): 1-25.
4. The Association between Foreign Directors and Opportunistic Financial Reporting," 2018, coau., Investment Management and Financial Innovations 15(4): 98-112.
5. "XBRL Adoption, Infomation Asymmetry, Cost of Capital, and Reporting Lags," 2018, coau., iBusiness 10(3): 93-118.
6. "A Study on Improving the Examination System to Enhance the Competitiveness and Professionalism of Certified Tax Accountants," 2018, coau., Tax Research Journal, 18(3): 169-208. [printed in Korean].
7. "Effect of Internal Audit Evaluation on Financial and Non-Financial Performance,” 2018, coau., Korea Business Ethics Journal 18(1): 1-35. [printed in Korean].
8. "A Study on the Impact of Ownership Structure of Mutual Savings Banks on Accounting Information Quality," 2018, coau., Accounting, Tax, & Auditing Journal 60(4): 135-172. [printed in Korean].

2017

1. "The Association between Human Resource Investment by Audit Firms and Their Audit Quality," 2017, coau., Asia-Pacific Journal of Accounting & Economics 24(3) (SSCI): 249-271.
2. "The Impact of Labor Unions on External Auditor Selection and Audit Scope - Evidence from the Korean Market," 2017, coau., Applied Economics 49 (SSCI): 833-850.
3. "How Does Human Resource Investment in Internal Control Affect Audit Reporting Lag?," 2017, coau., Asia-Pacific Journal of Accounting & Economics 24(1) (SSCI): 195-215.
4. "The Association between Success in IPO and Cost of Capital: Evidence with Credit Rating and Cost of Debt,” 2017, coau., Study on Accounting, Taxation & Auditing 59(2): 133-164 [printed in Korean].
5. "A Study of Tax Evasion Before and After Trusted Taxpayer Designation,” 2017, coau., Korean Accounting Journal 26(4): 77-112 [printed in Korean].
6. "A Effect of CEO Characteristics on Social Responsibility Activities in Public Enterprises," 2017, coau., Korea Business Education Review 32(2): 209-243 [printed in Korean].

2016

1. "Related-Party Transactions and Financial Statement Comparability," 2016, coau., Asia-Pacific Journal of Accounting & Economics 23(2) (SSCI): 224-252.
2. "Characteristics of the Internal Audit and External Audit Hours," 2016, coau., Managerial Auditing Journal 31(6/7): 629-654.
3. "KB Kookmin Bank in Korea," with Teaching Notes. 2016, coau., Asian Case Research Journal 20(2): 283-304.
4. "Does the Transformation to Holding Company Systems in Korean Chaebol Improve the Valuation Independence of Affiliated Firms’ Cost of Debt?" 2016, coau., Corporate Ownership and Control 13(4): 447-457.
5. "Does the Asset Impairment Enhance Analyst Forecast Accuracy?," 2016, coau., Korean Accounting Review 41(3): 203-237.
6. "Empirical Archival Audit Research in Korea: A Primer," 2016, coau., Korean Accounting Review 41(3): 311-376.
7. "Predictive Ability of Unverifiable Fair Value Accounting: Evidence from Asset Impairment,” 2016, coau., Korean Accounting Review 41(4): 215-262.
8. "Analyses on Monsanto’s Business Ethics Issues and Practices of Corporate Social Responsibility & Teaching Notes," 2016, coau., Korea Business Review, 20(4): 1-25 [printed in Korean].
9. "The Effect of Social Ties Associated with Region and Schools between Outside Directors and Inside Trading and Earnings Management," 2016, coau., Korean Management Review 45(5): 1697-1733 [printed in Korean].
10. "Characteristics of Corporate Governance and Operating Efficiency in Public Enterprises," 2016, coau., Korean Journal of Accounting Research 21(3): 231-267 [printed in Korean].
11. "A Study on the Supply of New Certified Public Accountants," 2016, coau., Korean Accounting Journal 25(5): 371-417 [printed in Korean].

2015

1. "Are Earnings Announced Early of Higher Quality?" 2015, coau., Accounting & Finance 55(1)(SSCI): 187-212.
2. "Financial Statement Comparability and Audit Efficiency: Evidence from South Korea," 2015, coau., Applied Economics 47(SSCI): 358-373.
3. “Characteristics of Statutory Internal Auditors and Operating Efficiency,” 2015, coau., Managerial Auditing Journal 30(4/5): 456-481.
4. "Do Industry Specialist Auditors Add Value in Mergers and Acquisitions?" 2015, coau., Applied Business Research 31(4): 1245-1266.
5. "Determinants of Enforcement Action by the Financial Supervisory Service of Korea from the Perspective of Audit Firms," 2015, coau., Applied Business Research 31(3): 821-834.

2014

1. "The Association between Related-Party Transactions and Control-Ownership Wedge: Evidence from Korea," 2014, coau., Pacific-Basin Finance Journal 29(SSCI): 272-296.

2013

1. "Majority Shareholder Ownership and Real Earnings Management," 2013, coau., Journal of International Financial Management & Accounting 24(1)(SSCI): 26-61.
2. “The Association between Earnings Management and Asset Misappropriation,” 2013, coau., Managerial Auditing Journal 28(6): 541-567.
3. "The Association between Corporate Social Responsibility Activities and Earnings Quality: Evidence from Donations and Voluntary Issuance of CSR Reports," 2013, coau., Applied Business Research 29(3): 945-962.

2010

1. “Corporate Governance Characteristics of Firms Backdating Stock Options,” 2010, coau., Quarterly Journal of Finance and Accounting 49 (1): 39-60.
2. “The Association between Outside Director Compensation and Earnings Managment,” 2010, coau., Korean Accounting Journal 19(3): 37-60. [printed in Korean] 
3. “The Effects of Corporate Governance and Ownership Structure over Conservatism of Accounting Information: Focusing on Family Firm,” 2010, cuau., Korean Manangement Review 39(2): 799-835. [printed in Korean] 
4. “A Study on the Effect of Related Party Transactions on Audit Fees and Audit Hours,” 2010, coau., Daehan Journal of Business 23(2): 955-981. 
5. “Association between Outside Directors' Characteristics and Management Compensation Based on Firm Performance,” 2010, coau., Korean Journal of Accounting Reserach 15(1): 1-35. [printed in Korean] 
6. “The Association between Ownership Structure and Managers’ Discretion in China: Evidence with State and Legal Ownership,” 2010, coau., Korea International Accounting Review 30(1): 61-88. 
7. "A Study on the Effects of Credit Rating on Audit Fees and Audit Hours," 2010. coau., Yonsei Business Review 47(1): 41-70. [printed in Korean] 
8. “The Association between Controlling Shareholder Ownership and Accounting Errors,” 2010, coau., Journal of Business Research 25(1): 145-167. [printed in Korean]

2009

1. “The Provision of Tax Services by Incumbent Auditors and Earnings Management,” 2009, coau., Journal of International Financial Management & Accounting 20(1)(SSCI): 79-103.
2. “Institutional Ownership and Income Smoothing by Japanese Banks through Loan Loss Provision,” 2009, coau., Review of Pacific Basin Financial Markets and Policies 12(2): 219-243.
3. “Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions,” 2009, coau., Review of Pacific Basin Financial Markets and Policies 12(1): 1-26.
4. “The Effect of the Private Securities Litigation Reform Act of 1995 on the Cost of Equity Capital,” 2009, coau., Quarterly Journal of Finance and Accounting 48 (2): 85-106.
5. “Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?,” 2009, coau., International Journal of Auditing 13(2): 87-104.
6. “Earnings Announcement Timing and Earnings Management,” 2009, coau., Applied Financial Economics 19: 319-326.

2008

1. “A Comparison of Reporting Lags of Multinational and Domestic Firms,” 2008, coau., Journal of International Financial Management & Accounting 19(1)(SSCI): 28-56.
2. “The Effect of Audit Partner Tenure on Client Managers’Accounting Discretion: Evidence from Australia,” 2008, coau., Managerial Auditing Journal 23(2): 161-186. (Outstanding Paper Award by Emerald)
3. “Determinants of Audit Report Lag - Evidence from Korea,” 2008, coau., Applied Business Research 24(2): 27-44.
4. “Income Smoothing Using Reserve Accounts by Japanese Companies,” 2008, coau., Applied Business Research 24(1): 43-54.(Best paper award).
5. “The Association between Audit Committee and Board of Director Effectiveness and Changes in Non-Audit Fee Ratio,” 2008, Applied Financial Economics 18: 629-638.

2007

1. “Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Andersen,” 2007, coau., Auditing: A Journal of Practice & Theory 26(2)(SSCI): 95-116..

2005

1. “Pricing on Financial Information Systems and Internal Audit Services by Successor Auditors,” 2005, Managerial Auditing Journal 20: 970-980.
2. “The Relationship of Audit Committee Characteristics with Endogenously Determined Audit and Non-Audit Fees,” 2005, coau., Quarterly Journal of Business and Economics 44 (Fall): 93-112.

2004

1. “The Effect of Audit Committee and Board of Director Independence on Auditor Resignation,” 2004, coau., Auditing: A Journal of Practice & Theory 23 (September)(SSCI): 131-146.

2003

1. “The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors,” 2003, coau., Auditing: A Journal of Practice & Theory 22 (March)(SSCI): 93-108.
2. “Client Characteristics, Abnormal Accruals, and Auditor Switches,” 2003, coau., Asia-Pacific Journal of Accounting and Economics (APJAE) 10 (1)(SSCI): 31-56.

*** Other Journal Publications ***

"Characteristics of Statutory Internal Auditors and Disclosure Quality," 2015, Accounting, Taxation, & Auditing Research 57(4): 27-61.
"A Study on Accounting Transparency of Religious Organizations," 2015, coau., Accounting Information Review 33(1): 343-364.
"A Case Study of LG Group in the Transition Process of the Holding Company," 2015, coau., Korean Accounting Journal 24(4): 223-248.
"A Survey Analysis on the Internal Control and External Audit of Social Welfare Organizations," 2015, coau., Korea International Accounting Review 62: 189-210.
"A Study on Earnings Management of Venture Capital Industry Using the Disposal of Securities," 2015, coau., Korean Journal of Accounting Research 20(3): 25-27.

"An Analysis of Disclosure Practice of Social Welfare Organizations," 2014, coau., Korean Accounting Journal 23(5): 487-522.
"A Case Study on the Monitoring System of Non-profit Organizations," 2014, coau., Korean Journal of Accounting Research 19(5): 209-244.
"The Role of Fair Value, Hierarchy and Risk Management Level on Forward Looking Information," 2014, coau., Korean Accounting Review 39(4): 349-394.
"The Effect of Quantitative and Qualitative Characteristics of Investment in Internal Accounting Management Systems on Analysts' Forecast," 2014, coau., Accounting, Taxation, and Auditing Research 56(1): 57-88.

"Internal Auditor Characteristics and the Cost of Debt Capital," 2013, coau., Business Education Review 28(August): 227-255.
"The Effect of Industry Competition and Earnings Management," 2013, coau., Accounting Information Review 31(3): 317-341.
"The Impact of Financial Reporting Comparability on Analyst Forecasts and Value Relevance," 2013, coau., Korean Accounting Review 38(2): 281-320.

“The Effect of Characteristics of Human Resources in Internal Accounting Control on the Occurrence of Accounting Error,” 2012, coau., Korean Management Review 41(6): 1347-1373.
"The Effect of Asymmetric Cost Behavior on Error in Analysts' Forecasts," 2012, coau, Korean Journal of Management Accounting Research 12(2): 1-24.
"A Study on Earnings Management in Insurance Industry: Evidence from RBC Ratio," 2012, coau, Journal of Korean Insurance 93(12): 1-27.
"A Study on the Comparability of Financial Statements under KIFRS," 2012, coau, Accounting & Auditing Research 54(2):169-221.
"The Impact of IFRS Adoption on Earnings Management and Audit Hours," 2012, coau, Accounting & Auditing Research 54(2): 529-564.
"The Impact of IFRS Adoption on Accounting Conservatism: Analysis of the Firms Applying IFRS Early," 2012,coau., Korean Accounting Review 37(2): 237-278.
"An Analysis on Comparability of Financial Statements after IFRS Adoption," 2012, coau., Korean Accounting Journal 21(3): 307-342.
"The Effect of Characteristics of Human Resources in Internal Accounting Control on Credit Rating," 2012, coau., Korean Accounting Review 37(1): 229-266.
"A Study on Earnings Management of Securities Firms Before and After the Global Financial Crisis," 2012, coau., Korea International Accounting Review 42 (1): 289-308.
"The Effect of Non-financial Factors on the Cost of Debt Capital for SMEs," 2012, SME Finance Review 2012(3): 3-26.

"Examinations and Suggestions on Rules of Non-audit Services by Incumbent Auditors," 2011, Accounting & Auditing Research 54(2): 313-355.
"A Case Review of Creating Slush Funds Through Foreign Affiliated Firms," Korean Crime Journal 5(2): 259-303.
"Audit Opinion and Internal Control Review Result on Audit Risk," 2011, coau., Business Education Review 26(6): 179-213.
"A Study on Valuation on the Unlisted Stock of Accounting Firms," 2011, coau., SME Finance Review 2011(2): 22-50.
"A Study on Measurement Method of Korea Listed Companies' Accounting Transparency," 2011, coau., Korean Accounting Journal 20(3): 443-477.
"The Impact of IFRS Adoption on the Firm-Value: The Analysis of the Firms Adopted IFRS Voluntarily," 2011, coau., Yonsei Business Review 48(1): 57-79.

"The Effects of Non-audit Services on Temporal Book-tax Difference," 2009, coau., Accounting & Auditing Research 49(2): 105-135.
"The Effects of the Auditor Designation Rules Change on Earnings Management and Audit Fees of IPO Firms," 2009, coau., Accounting Information Review 27(3): 237-272.
"The Improvement of Enforcement of Consolidated Firnancial Statements as Major Financial Statements," 2009, coau., Korean Accounting Journal 18(3): 103-147.
"The Effect of Loan Guarantees on Audit Fees and Audit Hours,” 2009, coau., Accounting & Auditing Research 49(1): 1-43.
"The Association between Proxies for Audit Quality and the Quality of Accruals,” 2009, coau., Korean Accounting Review 34(2): 43-74.
"A Study on the Reporting Behavior of Audit Hours,” 2009, coau., Korean Accounting Review 34(1): 241-273.
"CEO Compensation and Earnings Management of Government Owned Firms,” 2009, coau., Business Education Review 58: 239-268.
"Corporate Governance Characteristics of Firms that Reprted Problems in Internal Control Systems,” 2009, coau., Korean Journal of Accounting Research 14(3): 83-125.
"Examination of a Partial and a Full Privatization of Government Owned Companies - KOGAS and KT&G Cases,” 2009, coau., Yonsei Business Review 46(2): 245-277.

"The Effects of Audit Firm Industry Expertise on Analyst Forecast,” 2008, coau., Accounting Information Review 26(4): 245-267.
"The Association between Accruals Anomaly and Earnings Report Lag and Audit Report Lag,” 2008, coau, Accounting & Auditing Research 47(1): 247-280.
“The association between auditor industry Specialization and Audit Quality: Evidence with Prior Error Correction and FSS Enforcement Action,” 2008, coau., Korean Journal of Accounting Reserach 13(1): 27-52.
“Accrual Anomaly in the Two Korean Stock Markets,” 2008, coau., Yonsei Business Review 45(1): 19-42.

“A Study on the Relationship between Conservatism and Audit Fees,” 2007, coau., Accounting & Auditing Research 46(2): 99-134.
“Auditors' Perception on Auditor Industry Specialization and Audit Quality - Survey on Current Status in Practice,” 2007, coau., Korean Accounting Journal 16(4): 77-104.
“The Association between the Quality of Earnings and Audit Report Lag and Management Report Lag,” 2007, coau., Yonsei Business Review 44(2): 1-32.

“Accounting for Stock Based Compensation - Disclosure Practice and International Comparison,” 2006, coau., Korean Accounting Journal 15: 165-195.
“The Association between Stock Option Compensation Expense and Earnings Management,” 2006, coau., Korean Accounting Journal 15: 159-179.
“Audit and Performance Evaluation of Government Controlled Companies and Earnings Management,” 2006, coau., Yonsei Business Review 43(1): 81-105.
“NAS and the BRC's Attributes of Effective Audit Committees, and Security Market's Reaction,” 2006, Yonsei Business Review 42(2): 205-223.