UMass Boston

Financial Accounting, Tax Accounting

Ph.D. in Management (Accounting), State University of New York at Buffalo

MS in Accounting, University of Minnesota at Twin Cities

MS in Business Administration, Seoul National University

BA in Business Administration, Korea University

• “Firm-Level Cryptocurrency Adoption and Trading Silence Before Anticipated Information Events” (with Li Gao, Junwoo Kim, and Sangwan Kim), 2025, Journal of Corporate Accounting & Finance, Forthcoming.
• “An Accountant in the C-Suite: Chief Accounting Officers and Asymmetric Timely Loss Recognition” (with Bryan Byung-Hee Lee and Jay Junghun Lee), 2024, Journal of Corporate Accounting & Finance, 35 (4), 249-275.
• “Do Analysts Play a Monitoring Role? Evidence from Exogenous Changes in Litigation Risk” (with Junwoo Kim, Sangwan Kim, and Prianka M. Musa), 2024, Journal of Corporate Accounting & Finance, 35 (4), 221-237.
• “Rounding of Earnings Per Share and Managerial Insider Selling” (with Yong Gyu Lee and Gerald J. Lobo), 2024, Asia-Pacific Journal of Accounting & Economics, 31 (1), 96-129.
• “Less Timely Earnings Announcements and Voluntary Disclosure” (with Hyunkwon Cho and Sunhwa Choi), 2023, Journal of Business Finance & Accounting, 50 (3-4), 524-564.
• “Do More Able Managers Provide Better Non-GAAP Earnings?” 2023, Accounting & Finance, 63 (2), 1983-2012.
• “Does Sell-Side Debt Research Have Investment Value?” (with Sunwha Choi), 2023, Accounting and Business Research, 53 (3), 524-564.
• “Does Revenue-Expense Matching Play a Differential Role in Analysts’ Earnings and Revenue Forecasts?” (with Sangwan Kim), 2021, The British Accounting Review, 53 (5), 101033.
• "Asymmetric Effects of Voluntary Disclosure on Stock Liquidity: Evidence from 8-K Filings" (with Hyunkwon Cho), 2021, Accounting & Finance, 61 (1), 803-846.
• "Analysts' Optimism and Stock Crash Risk" (with Hyunkwon Cho), 2020, Managerial Finance, 46 (3), 323-343.
• "Does Financial Statement Comparability Mitigate Delayed Trading Volume Before Earnings Announcements?" (with Junwoo Kim and Sangwan Kim), 2020, Journal of Business Research, 107, 62-75.
• “When Does Comparability Better Enhance Relevance? Policy Implications from Empirical Evidence” (with Sangwan Kim and Prianka M. Musa), 2018, Journal of Accounting and Public Policy, 37 (5), 436-457.
• “The Role of Online Freelance Stock Analysts in Correcting Overly Pessimistic Market Sentiment” (with Myungsun Kim, Onook Oh, and H. Raghav Rao), 2018, Managerial Finance, 44 (8), 954-971.
• “Business Group Affiliation, Ownership Structure, and the Cost of Debt” (with Hae-Young Byun, Sunhwa Choi, and Lee-Seok Hwang), 2013, Journal of Corporate Finance, 23 (5), 311-331.

Research Interests

• Financial Reporting, Security Analysts, and Corporate Governance

Courses Taught

• Federal Taxation I, AF 450 (Undergraduate level)
• Federal Taxation II, AF 451 (Undergraduate level)
• Federal Taxation & Regulation, MBA AF 613 (Graduate level)
• Intermediate Accounting I, AF 310 (Undergraduate level)
• Financial Accounting Theory and Analysis, MBA AF 691 (Graduate level)
• Accounting for Finance I, BUS ADM 710 (PhD level)

Awards and Honors

• Robert W. D’Alelio Dean’s Excellence in Research Award, UMass Boston, 2023.
• KAA / Deloitte Academic Achievement Award, 2020.
• AAA / Ernst & Young New Faculty Consortium (NFC) Fellow, 2015.
• Dean’s Award, State University of New York at Buffalo, 2014.
• AAA Financial Accounting and Reporting Section (FARS) Doctoral Consortium Fellow, 2014.
• AAA / Deloitte / J. Michael Cook Doctoral Consortium Fellow, 2011.

Professional Activities

• Member of American Accounting Association (AAA)
• Member of Accounting & Finance Association of Australia and New Zealand (AFAANZ)
• Member of Beta Gamma Sigma (BGS)
• IRS (Internal Revenue Service) Enrolled Agent
• Tax Consultant for AI Tax & Finance, Paramount Tax & Accounting