서울대학교 경영대학 회계학 교수이다. 동 대학과 대학원에서 학사와 박사 학위를 취득하고, 홍콩이공대학에서 부교수로 재직하였다. 한국 기업과 시장에 대한 연구를 Contemporary Accounting Research, Journal of Accounting and Economics, Management Science, Review of Accounting Studies 등에 출판하였다. 상장 및 비상장 기업의 지배기구, 비영리재단의 자문기구, 학술지의 편집위원회에서 활동하고 있다.

[학력 및 경력]

• 서울대학교 경영대학 교수 (2015-현재)
• 홍콩이공대학교 경영대학 부교수 (2008-2015)
• 서울대학교 경영대학 학사, 박사

[주요수상]

• 하나은행 석학교수
• 삼일회계법인 저명교수
• 홍콩이공대학 우수교원상
• 서울대학교 차세대 신진학자
• 서울대학교 경영대학 우수강의상
• 미국회계학회 우수논문상
• 한국게임학회 우수논문상
• 한국공인회계사회 우수논문상
• 한국경영학회 우수논문상
• 한국증권학회 우수논문상
• 한국회계학회 우수논문상
• 한국세무학회 우수심사자상
• HARC 우수심사자상
• 한국연구재단 연구지원
• 한국증권학회 연구지원
• 한국회계기준원 연구지원
• 홍콩연구재단 연구지원

[연구분야]

[주요연구]

1. "An Empirical Analysis of Gender Differences in Asymmetric Labor Adjustment: Evidence from Korea", with Meeok Cho, Jiwon Hyeon and Hee-Yeon Sunwoo. Review of Accounting Studies, 2025, 30 (2): 1716-1752
2. "Length of IPO Prospectus and Individual Investors' Demand for IPO Shares", with Meeok Cho, Sunhwa Choi and Sehee Kim. Accounting Horizons, 2024, 38 (4): 71-83
3. "Pro-Labor Institutions and Corporate Employment Efficiency", with Boochun Jung, Tony Kang, and Gaoguang Zhou. Journal of Accounting, Auditing and Finance, 2022, 37 (3): 547-561
4. "Organized Labor and Inventory Stockpiling", with Sophia Hamm, Boochun Jung, and Daniel Gunhee Yang. The Accounting Review, 2022, 97 (2): 241-266
5. "The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds", with Dichu Bao, Jong-Hag Choi, and Byoung Uk Kang. Accounting Horizons, 2021, 35 (4): 23-43
6. "Asymmetric Inventory Management and the Direction of Sales Changes", with Iny Hwang, Taejin Jung and Daniel Gunhee Yang. Contemporary Accounting Research, 2021, 38 (1): 676-706
7. "The Importance of Organizational Context for the Relation between Human Capital Investment and Firm Performance: Evidence from Labor Unions", with Hee-Yeon Sunwoo, Justin Law, and Seungbin Oh. Journal of Management Accounting Research, 2021, 33 (1): 197-217
8. "Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World", with Walid Saffar and Jeffrey Pittman. Contemporary Accounting Research, 2020, 37 (2): 1107-1139
9. "Labor Unions and Income Smoothing", with Sophia Hamm and Boochun Jung. Contemporary Accounting Research, 2018, 35 (3): 1201-1228
10. "Do Labor Unions Always Lead to Underinvestment?", with Hyungjin Cho, Bryan Byung-Hee Lee, and Byungcherl Charlie Sohn. Journal of Management Accounting Research, 2017, 29 (1): 45-66
11. "Do Managers Withhold Good News from Labor Unions?", with Richard Chung, Bryan Byung-Hee Lee, and Byungcherl Charlie Sohn. Management Science, 2016, 62 (1): 42-68
12. "The Impact of Dividend Covenants on Investment and Operating Performance", with Boochun Jung and Sunny Yang. Journal of Business, Finance, and Accounting, 2016, 43 (3)&(4): 414-447
13. "Financial Reporting Quality and Labor Investment Efficiency", with Boochun Jung and David P. Weber. Contemporary Accounting Research, 2014, 31 (4): 1047-1076
14. "Debt Financing and Accounting Conservatism in Private Firms", with In-Mu Haw and Jay Junghun Lee. Contemporary Accounting Research, 2014, 31 (4): 1220-1259
15. "Does Information Risk Affect the Implied Cost of Equity Capital? An Analysis of PIN and Adjusted PIN", with Lee-Seok Hwang, Seung-Yeon Lim, and Kyung-Ho Park. Journal of Accounting and Economics, 2013, 55 (2-3), 148-167
16. "Do Takeover Defenses Impair Equity Investors' Perception of 'High Quality' Earnings?", with Lee-Seok Hwang. Journal of Accounting, Auditing, and Finance, 2012, 27(3), 325-358

[경영서]

• “CFO 강의노트” (17판), 황이석, 이문영과 공저. 서울경제경영, 2025
• “사례와 함께하는 회계원리” (5판), 최종학, 송혁준, 최선화와 공저. 신영사, 2024

[박사학위 논문지도]

• 조미옥 박사 (2021년 졸업, 경희대학교 교수)
• 김세희 박사 (2023년 졸업, 중앙대학교 교수)