Contact Information 

SKK Graduate School of Business, Sungkyunkwan University 

25-2 Sungkyunkwan-Ro, Jongno-Gu, Seoul, Korea (03063)

+82-2-740-1513   suilpae@gmail.com  

https://sites.google.com/view/suilpae 

Employment

• • Professor, SKK Graduate School of Business, Sungkyunkwan University (August 2006 – present)

  • Associate Professor, SKK Graduate School of Business, Sungkyunkwan University (August 2004 – August 2006)

  • Associate Professor,  Hong Kong University of Science & Technology (July 2002 – August 2006)

  • Assistant Professor, Hong Kong University of Science & Technology (August 1996 – June 2002)

Education 

• • PhD, University of British Columbia, Canada (November 1996)

  • MBA, Seoul National University, Korea (February 1989)

  • BBA, Seoul National University, Korea (February 1987) 

Research Interests

• • Corporate Voluntary Disclosure

  • Roles of accounting information in organizations and markets 

  • Economics of auditing 

Publications

1. An, B.J., Pae, S., 2026. Risk choice and voluntary disclosure. The Accounting Review 101(1): 1-26.

2. Kim, E., Pae, S., 2025. Voluntary disclosure when information quality is unknown. The Accounting Review 100 (2): 269–297.  

3. Kim, T., Pae, S., 2023. Disclosure of disaggregated information in the presence of reputational concerns. Management Science 69(9): 5668-5690. 

4. Kim, T., Li, J., Pae, S., 2023. Career concerns, investment, and management forecasts. The Accounting Review 98(1): 337-363. 

5. Pae, S., 2021. Career concerns and financial reporting quality. Contemporary Accounting Research  38(4): 2555-2588.

6. Pae, S., Song, C.J., Yi, A.C., 2016. Career concerns and management earnings guidance. Contemporary Accounting Research 33(3): 1172-1198.

7. Hughes, J.S., Pae, S., 2015. Discretionary disclosure, spillovers, and competition. Review of Accounting Studies 20(1): 319-342.

8. Hughes, J.S., Pae, S., 2014. Discretionary disclosure and efficiency of entrepreneurial investment. Contemporary Accounting Research 31(4): 982-1007.

9. Pae, S., 2005. Selective disclosures in the presence of uncertainty about information endowment. Journal of Accounting and Economics 39(3): 383-409.

10. Hughes, J.S., Pae, S., 2004. Voluntary disclosure of precision information. Journal of Accounting and Economics 37(2): 261-289.

11. Pae, S., 2002. Discretionary disclosure, efficiency, and signal informative­ness. Journal of Accounting and Economics 33(3): 279-311.

12. Pae, S., 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research 40(3): 901-932.

13. Pae, S., Yoo, S.W., 2001. Strategic interaction in auditing: an analysis of auditors’ legal liability, internal control system quality, and audit effort. The Accounting Review 76(3): 333-356. 

14. Pae, S., 2000. Information sharing in the presence of preemptive incentives: Economic consequences of mandatory disclosure. Review of Accounting Studies 5(4): 331-350.  

15. Pae, S., 1999. Acquisition and discretionary disclosure of private information and its implications for firms’ productive activities. Journal of Accounting Research 37(2): 465-474.  [Corrigendum to this article appears in Mach 2004 issue.]

16. Chan, D.K., Pae, S., 1998. An analysis of the economic consequences of the proportionate liability rule. Contemporary Accounting Research 15(4): 457-480. 

Teaching

Undergraduate Courses:

• • Introduction to Management Accounting

  • Advanced Management Accounting

MBA Courses:

• • Business Accounting 

  • Managerial Accounting

  • Cost Analysis and Management Control

  • Games and Information

  • Managerial Economics

  • Economic Analysis 

PhD Seminars: 

• • Corporate Voluntary Disclosure

  • Analytical Research in Accounting

Executive Courses: 

• • Cost Analysis and Management Control

  • Performance Evaluation 

  • Managerial Accounting for Decision Making & Control

  • Corporate Financial Reporting 

  • Financial Statement Analysis and Firm Valuation