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., 2025. Risk choice and voluntary disclosure. The Accounting Review (forthcoming).

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