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Faculty

Faculty
Accounting

Accounting

Yi, Han Sang 이한상

  • Accounting
  • Professor
  • Capital market research in accounting and auditing
  • Room 402 in KUBS Main bldg.
  • TEL : 02-3290-2629
  • Email : hanyi@korea.ac.kr
  • Fax :
  • Homepage :
  • Office Hour :

Education

  • Ph.D., Michigan State University (2006)
  • M.P.A., The University of Texas at Austin (2001)
  • B.B.A., Seoul National University (1995)
  • Whimoon High School (1990)

Career

  • Professor, Korea University Business School (2017 - Present)
  • Board member, National Economic Advisory Council (2022-2023) 
  • Board member, Korea Accounting Standards Board (2022-2025)
  • Outside board member, DL Holdings (2021 - 2024)
  • Outside board member, Hankook and Company (2021-2024)
  • Vice President for Operations and Finance, Korea University (2019-2020)
  • Outside board member, Daelim Corporation (2018-2020)
  • Outside board member, Donga Socio Holdings (2015-2020)
  • Outside board member, Halla Cement Inc. (2017-2018)
  • Adjunct Judge at Tax Tribunal (2015 - 2018)
  • Academic Fellow, Financial Supervisory Service (2014 - 2015)
  • Editorial Board Member of Auditing: A Journal of Practice & Theory (2013 - 2014)
  • Academic Fellow, The Korea Accounting Standards Board (KASB) (2011 - 2013)
  • Assistant/Associate Professor, Korea University Business School (2011-2017)
  • Assistant Professor of Accounting, The University of Oklahoma (2006 - 2011)
  • Deloitte & Touche LLP (2000)
  • National Tax Service (1995 - 1999)
  • Successful Candidate of the 37th Public Administration Examination - Finance and Economy Area (1993)
  • Awards
    • Seok-Top Teaching Award, Korea University (Fall 2012) (Advanced Accounting)
    • Seok-Top Teaching Award, Korea University (Fall 2011) (Intermediate Accounting 1, Intermediate Accounting 2)
    • Michael F. Price College Alumni Teaching Award (2009)
    • John T. Steed School of Accounting Outstanding Teaching Award (2008)
  • Courses
    • Undergraduate: Intermediate Accounting 1, Intermediate Accounting 2, Advanced Accounting, Accounting for Financial Instruments and Institutions
    • FMBA: Financial Reporting and Disclosure Policy
    • Doctorate: Seminar in Financial Accounting 1
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Publications

  • Revisiting the (Mis)Pricing of Accruals (with Lipe and Lail) Journal of Financial Reporting (2019) 4 (1): 141-156.
  • Do Social Ties between CEOs and Engagement Audit Partners Affect Audit Quality and Audit Fees? (with Kwon) Auditing: A Journal of Practice and Theory (2018) 37 (2): 139-161.
  • The impact of non-financial stakeholders on accounting conservatism: The case of labor unions (with Jung and Hsieh) Seoul Journal of Business (2017) 23 (1):1-37.
  • Corporate Governance and Executive Perquisites (with Andrews and Linn) Review of Accounting and Finance (2017) 16 (1):21-45
  • The impact of IFRS adoption on the relation between earning quality and information asymmetry in Korea (with Cho, Kwon, and Yun) Emerging Markets Finance and Trade (2015) 51: S95-S117.
  • The geography of US auditors: information quality and monitoring costs by local versus non-local auditors (with Jensen and Kim) Review of Quantitative Finance & Accounting (2015) 44: 513-549.
  • Fair Value Measurements and Audit Fees: Evidence from the Banking Industry (with Ettredge and Xu) Auditing: A Journal of Practice and Theory (August 2014): 33-58.
  • Litigation risk, accounting quality, and investment efficiency (with Chung and Wynn) Advances in Accounting, incorporating Advances in International Accounting (December 2013): 180-185
  • The Value of Big N Target Auditors in Corporate Takeovers (with Xie and Zhang) Auditing: A Journal of Practice and Theory (August 2013): 141-169
  • The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty (with Kang, Krishnan and Wolfe) Accounting Horizons (December 2012): 741-765
  • Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures? (by myself) Seoul Journal of Business (December 2012):95-145
  • Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (with Song and Thomas) The Accounting Review (July 2010): 1375-1410
  • Tax Gross Up: Recruiting Tool or More Compensation? (with Andrews and Billings) The CPA Journal (July 2008): 12-14
  • 2013-2014 Editorial Board Member of Auditing: A Journal of Practice & Theory
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Books

Research

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