Columbia Business School | Henry R. Kravis Hall | 655 W 130th St | New York, NY 10027
I am an assistant professor in the accounting division at Columbia Business School. My research interests include regulation and reporting standards on financial institutions. I received a Ph.D. in Business (Accounting), MBA, and MS in Statistics from the University of Chicago, and a bachelor‘s degree in Business Administration from Seoul National University. Prior to earning my Ph.D., I worked as a loan officer and relationship manager in Korea Development Bank.
Email: sk4663@columbia.edu / SSRN website
with Seil Kim and Stephen Ryan, The Accounting Review, 2019, Vol. 94, No. 6, pp. 309-335.
solo-authored, Journal of Accounting Research, 2022, Vol. 60, No. 3, pp. 711-754.
Dissertation committee: Philip G. Berger (chair), John D. Gallemore, Christian Leuz, Valeri Nikolaev
Featured in Ideas at Work - Columbia Business School
with Seil Kim, Management Science, July 2024, Vol 70, No. 7, pp. 4167–4952.
Featured in Columbia Law School's Blog and Business Scholarship Podcast
with Seil Kim and Stephen G. Ryan, The Accounting Review, July 2025, Vol 100, No. 4, pp. 303-330.
with Seil Kim, Carol Marquardt, and Dongoh Shin, Contemporary Accounting Research, Accepted.
with Seil Kim, Anya Kleymenova, and Rongchen Li
The Accounting Review, Conditionally Accepted.
Invited to the Accounting for an Ever-Changing World conference by FASB/IASB/TAR
with Diana Choi and Xue Wang
with Seil Kim and Shiva Rajgopal
Invited to the Journal of Accounting and Economics conference 2025
Featured in Columbia Law School's Blog
with Qingkai Dong and Stephen G. Ryan
with Doron Nissim and Min Jun Song
Loan Portfolio Exposure to Macroeconomic Conditions: A Dynamic Tree Model
with Siyu Bie, Jingyu He, and Yao Lu
Customer-Facing Technologies and Banks' Macroeconomic Information Production: Evidence from Loan Loss Provisions
with Wilbur Chen, Jung Koo Kang, and Ling Lin
Edited by Viral V. Acharya, Matthew P. Richardson, Kermit L. Schoenholtz, and Bruce Tuckman, NYU Stern School of Business, July 2023.
Chapter 7: Expanding Mark-to-Market Accounting for Banks’ Debt Investment Securities and Regulatory Capital (with Seil Kim and Stephen G. Ryan)
Available on Amazon, also as CEPR Rapid Response Economics Report, August 2023.