Research

"Passing the Shareholders' Tax Burden to the Corporation: Evidence from Inheritance and Gift Tax", Corporate Governance: An International Review, forthcoming

"Peer Effects in Investment: Evidence from Ealy-tenure CEOs" with Hyungjin Cho and Ahrum Choi, European Accounting Review, 2025, 34 (3): 1249-1275

"Firm-level Political Risk and Income Smoothing" with Daniel Yang, Journal of Accounting and Public Policy, 2024, 46: 107229

"Asymmetric Inventory Management and the Direction of Sales Changes" with Iny Hwang, Woo-Jong Lee, and Daniel Yang, Contemporary Accounting Research, 2021, 38 (1): 676-706

"Antitrust Policies and Corporate Tax Avoidance: International Evidence" with Sunhwa Choi, Jaehee Jo, and Hee-Yeon Sunwoo, R&R, Journal of Corporate Finance

"Cross-Domain Effects of Professional Experience: The Interplay of CEO Inventor Experience, Governance Mechanisms, and Earnings Management" with Stephen Hwang and Yungu Kang, R&R, The Leadership Quarterly

"Strategic Tone Shifting in Corproate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms" with Iny Hwang, Hyung-Rok Jung, and Sibei Yan, Minor Revision, Business Ethics, the Environment & Responsibility

"Media Attention and Tax Avoidance: Evidence from Korea" with Hyungjin Cho and Meeok Cho, Applied Economics Letters, forthcoming

"How Do Business Groups' Patenting Activities Affect Product Markets? Evidence from Korea" with Sehee Kim, Seoul Journal of Business, 2025, 31 (1): 1-52

"Use of Videoconferencing in Audit Committee–Auditor Communication During the COVID-19 Pandemic: Evidence from Korea" with Meeok Cho, Jaehee Jo, and Natalie Kim, Managerial Auditing Journal, 2025, 40 (2): 179-213

"The Market Value of Cash Holdings from Related-Party Sales: The Role of Source of Cash Flows" with Sun-Moon Jung, Natalie Kim, and Sohee Park, Accounting & Finance, 2024, 64 (3): 2915-2948

"Do Successive Performance Matter for Tone Management in MD&A? Evidence from China" with Sibei Yan, Iny Hwang, and Hyung-Rok Jung, Spanish Journal of Finance and Accounting, 2024, 53 (4): 506-536

"The Effect of ASC842 Leases on Bond Yields" with Elvira Scarlat, Finance Research Letters, 2024, 67(B): 105944

"Abnormal Disclosure Tone in MD&A and Analysts' Earnings Forecast: Evidence from China", with Sibei Yan, Iny Hwang, and Hyung-Rok Jung, Emerging Markets Finance and Trade, 2024, 60 (8): 1858-1874

"Controlling Shareholders' Value and Corporate Tax Avoidance" with Hyungjin Cho, Jeong-Hoon Hyun, and Yewon Kim, Asia-Pacific Journal of Financial Studies, 2024, 53 (1): 35-59

"How does demand uncertainty from climate change exposure affect the firms' cost structure? Examining the real effects of climate change on the firms' operational decisions" with Natalie Kim, Sera Choi, and Sohee Park, Corporate Social Responsibility and Environmental Management, 2023, 30 (6): 2969-2989

"Analysis of Corss-jurisdictional Income Shifting by Foreign-controlled Firms in Korea" with Sunhwa Choi and Jaehee Jo, Korean Accounting Review, 2023, 48 (5): 39-71

"A Study on the use of Artificial Intelligence (AI) in the Accounting Industry: Evidence from Certified Public Accountants (CPAs) and Accounting Firms" with Hyun Jong Na, Study on Accounting, Taxation & Auditing, 2023, 65 (3): 1-34

"Unintended Consequences of Leverage Regulation: Evidence from Korea" with Natalie Kim, Woo-Jong Lee, and Daniel Yang, Asia-Pacific Journal of Financial Studies, 2023, 52 (4): 502-538

"Accounting for the Korea Discount with Book-to-Market Ratios above One" with Sehee Kim, Woo-Jong Lee, and Hee-Yeon Sunwoo, Korean Accounting Journal, 2022, 31 (6): 33-49

"Audit Pricing of Hard-to-Read Annual Reports" with Meeok Cho, Jiwon Hyeon, and Woo-Jong Lee, Asia-Pacific Journal of Accounting and Economics, 2022, 29 (2): 547-572

"An Explorative Study to Detect Accounting Fraud using a Machine Learning Approach" with Hyun Jong Na, Korean Accounting Review, 2022 47 (1): 177-205

"Investment Efficiency, CEO Turnover, and CEO Career Concerns" with Duri Park, Korea Tax Research, 2021, 21 (4): 69-96. 

"Audit Committee Members with CEO experience and the Value of Cash Holdings" with Sunhwa Choi, Jinwoong Han, and Bomi Song, Managerial Auditing Journal, 2020, 35 (7): 897-926

"Bad News Holding and Stock Price Crash Risk of Banks" with Natalie Kim, Young Jun Kim, and Hyun Jong Na, Asia-Pacific Journal of Financial Studies, 2019, 48 (6): 777-807

"Does Stock Price Crash of Firms in the Same Business Group Cause Stock Price Crash in Other Member Firm? Evidence from Korea" with Sewon Kwon, Hee-Yeon Sunwoo, and Sang-Giun Yim, Emerging Markets Finance and Trade, 2019, 55 (7): 1566-1592

"The Merger of Large Audit Firms and the Change of Audit Quality" with Ga-Young Choi and Jong-hag Choi, Korean Accounting Review, 2019, 44 (1):155-190

"Managerial Ability and Stock Price Crash Risk" with Iny Hwang and Sera Choi, Korean Accounting Review, 2019, 44 (1): 111-154

"Does Managerial Ability Matter in Private Firms? Evidence from Korea" with Lee-Seok Hwang, Seunghee Yang, and Kyunghwa Yu, Asia-Pacific Journal of Financial Studies, 2018, 47 (2): 213-247

"Audit Pricing of Shared Leadership" with Youn-Sik Choi, Jiwon Hyeon, and Woo-Jong Lee, Emerging Markets Finance and Trade, 2018, 54 (2): 336-358

"An Explorative Study to Assess Feasibility of Annual Report Readability Research in Korea" with Seung Yeon Lim, Woo-Jong Lee, and Meeok Cho, Korean Accounting Review, 2018, 43 (4): 37-100

"Improved Governance in Korean Listed Firms: Evidence from Cash Metrics" with Seunghee Yang, Meeok Cho, and Woo-Jong Lee, Korean Accounting Review, 2018, 43 (4): 101-159

"Leveraged Buy0Out (LBO): The Case of Yakjin Trading" with Seunghee Yang, Bok Baik, and Sangmok Lee, Korean Accounting Journal, 2018, 27 (1): 223-252

"Study on the Relation between Dividend and Stock Price Crash Risk" with Sang-Giun Yim, Korean Accounting and Information Review, 2018, 36 (4): 53-86