TOP

Faculty

Faculty
Tenure Tracks

Tenure Tracks

Yoo, Seung-Weon 유승원

  • Accounting
  • Professor
  • Disclosure, Auditing, Performance Evaluation
  • Room 413 in LG-POSCO bldg.
  • TEL : 02-3290-2608
  • Email : acyoo@korea.ac.kr
  • Fax :
  • Homepage :
  • Office Hour :

Education

  • Ph.D., University of Wisconsin-Madison 
  • M.S., Seoul National University 
  • Bachelor, Seoul National University

Career

  •  Professor, Korea University Business School (2009 - Present) 
  • Associate Professor, Korea University Business School (2005 - 2008) 
  • Assistant Professor, Hong Kong University of Science & Technology (1997 - 2005) 
  • Sungkyunkwan University (2001 - 2003)
  • Independent Director Hyundai Mipo Dockyard (2020. 3. - present)
  • Independent Director KB Kookmin Bank (2015. 3. - 2020. 2.)
  • Associate Dean for Planning, Korea University Business School (2014. 11 – 2016. 10.)
  • Director, Graduate School of Business Administration and International Business, Korea University (2014. 11 – 2016. 10.)
  • Vice-Chair, BK21 Plus, Asian Hub for Global Business Research (2014. 11 – 2016. 10)
  • Editor-in-Chief, Korean Journal of Management Accounting Research (2014. 1. - 2015. 12.)
  • Supervisor, Maekyung Test (2010. 1. - Present) 
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Publications

  •  "Firm performance and the adoption of a co-CEO structure: Evidence from Korea,” Asia Pacific Journal of Management, forthcoming.

  • "An empirical study on the underwriter fees for capital raising: focusing on the relation between the underwriter fees and discretionary accruals in bond market (in Korean),” Accounting Information Review, 38(3),(2020.9), pp. 197-229.
  • "An Empirical Study on the Underwriter Fees for Capital Raising: The Relation Between the Underwriter Fees and Analysts’ Forecast Characteristics in Bond Market (in Korean),” Korean Management Review 49(4), (2020.8), pp. 1011-1031.
  • "IFRS Harmonization and Cross－country M&A Performance,” Review of Accounting and Policy Studies 25(2), (2020. 5), pp.169-207.
  • "information Asymmetry among Multiple Principals and Inefficiency within the Organization,” Sustainability, Volume 11. Issue 24 (2019. 12), pp. 1-14.
  • "The Effect of The Delisting Risk on Audit Fees (in Korean),” Korean Accounting Review 44(5), (2019. 10), pp. 113-144.
  • "How Investors Perceive Mandatory Audit Firm Rotation in Korea,” Sustainability, Volume 11. Issue 4 (2019. 02), pp. 1-17.
  • "Stock Price Crash and the Tendency and Characteristics of Management Earnings Forecast (in Korean),” Korean Accounting Review 43(5), (2018. 10), pp.117-158.
  • "The Effect of IPO Risks on Auditors' Decisions: Auditor Designation Case," Australian Accounting Review, Volume 27, Issue 4 (2017.12), pp. 421-441.
  • "Investor Attention and Voluntary Management Forecasts (in Korean),” Korean Accounting Review 42(4), (2017.8), pp.177-219.
  • Effect of Asymmetric Cost Behavior on Commercial Paper Credit Ratings (in Korean),” Korean Journal of Management Accounting Research 17(2), (2017.8), pp.29-61.
  • "The Effect of Green Certificated Companies on Implied Cost of Equity Capital: Evidence from South Korea,” International Journal of Applied Business and Economic Research, Volume 15, Issue 6 (2017, 05), pp. 359-379.
  • "The Effects of Refinancing Risk on Management Earnings Forecasts (in Korean),” Korean International Accounting Review, 72, (2017.4), pp.49-70.
  • "The Relationship between Business Group’s Voluntary Disclosure and Voluntary Disclosure of Affiliates (in Korean),” Korean Management Review, 45(3), (2016.6), pp.947-961.
  • "The Effect of Management's Incentive for Utilizing Analysts' Forecast Information on the Association between Management Forecast Tendency and Industry Concentration (in Korean),” Korean Accounting Review 40(6), (2015.12), pp.166-202.
  • "The Effect of Green Certificated Companies on Tax Avoidance and Ex-post Market Response (in Korean)," Journal of Taxation and Accounting 16(5), (2015. 10), pp. 167-208 .
  • "Competition in an Industry and Asymmetry Cost Behavior of Leading Company (in Korean)," Korean Accounting Journal 24(5), (2015. 10), pp. 103-39.
  • "Sales Information in K-IFRS Audit Report and Analyst Earnings Forecast (in Korean)," Accounting Information Review, 33(2), (2015. 6), 111-140.
  • "A Study on Earnings Persistence in Analysts’ Consolidated Earnings Forecasts (in Korean)," Korean Management Review 44(2), (2015. 4.), pp. 587-617.
  • "The Impact of Analysts’ Following on the Market Reaction to the Disclosure of Tax Penalty (in Korean)," Korean Journal of Taxation Research 32(1), (2015. 03.), pp. 103-144.
  • "Disaggregated Management Forecasts and Its Role on Information Credibility (in Korean)," Korean Management Review 43(5), (2014. 10.), pp. 1647-1678.
  • "The Effect of Consolidated Financial Statements Principal Auditors’ Characteristic on Real Earings Management (in Korean)," Journal of Taxation and Accounting, 15(4), (2014. 8.), pp. 9-45.
  • "Management Forecast, Future Earnings Management and Meeting or Beating Future Market Expectation (in Korean)," Korean Accounting Review, Volume 39, Issue 1 (2014. 2.), 255-292.
  • "New Auditor's Decision For Firms Released from Mandatory Auditor Designation Rule," Australian Accounting Review, Volume 23, Issue 4 (2013. 12), 341-356. 
     
  • "Why Firms Voluntarily Switch Their Auditors? Public and Private Firms," Accounting Information Review, Volume 31, Issue 3 (2013. 9), 57-84.
  • "The Market Response about the Adoption of Green Growth Based on Government Policies and Private Sector Standard (in Korean)," Accounting Information Review, Volume 31, Issue 2 (2013. 6), pp.81-106.
  • "The Effect of Book-Tax Differences and Analysts on Management Earnings Forecast (in Korean)," Korean Accounting Review, Volume 38, Issue 2 (2013. 6), pp.179-213. 
  • "Properties of Analysts’ Forecast Revisions after Management Forecasts (in Korean),"  Korean Accounting Review, Volume 37, Issue 3 (2012. 9), pp.309-344.
  • "The Effects of Management Forecast on Audit Fees and Audit Hours (in Korean)," Accounting & Auditing Research, Volume 54, Issue 1, (2012. 06), pp.65-104.
  • "The Effect of Voluntary Disclosure and Conservatism on the Cost of Equity (in Korean)," Korean Accounting Review, Volume 37, Issue 1 (2012. 3), pp.267-308.
  • ”The Effect of Audit Committee Compensation on Audit Fees and Audit Hours (in Korean)," Korean Accounting Journal, Volume 20, Issue 5 (2011. 12), pp.63-98.
  • "A Study on the Determinants of Satisfaction in BSC - A case of Defense Acquisition Program Administration (in Korean)," Korean International Accounting Review, Volume 40 (2011. 12), pp.329-354.
  • "Mandatory Auditor Changes and Conservatism (in Korean)," Korean Management Review, Volume 40, Issue 5 (2011. 10), pp.1213-1248."
  • "Ambiguity, Audit Errors, and Tax Compliance," Asia-Pacific Journal of Accounting & Economics, Vol. 18, No. 1 (2011. 04), pp.11-26. 
  • "Optimal Information System for Teams," Asia-Pacific Journal of Accounting & Economics, Vol. 17, No. 2 (2010. 8), pp.129-149.  
  • "Diffusion of Tax Innovation and Post-Audit Settlement,"  Accounting Research Journal, Vol. 20-2 (2007. 11), pp.89-95. 
  • "The Information Systems Academic Discipline in Korea-2006: A Focus on Leading University," Communications of the AIS, Vol. 21 (2007. 9), pp.61-86. 
  • "Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort."  Accounting Review, Vol.76-3 (2001. 7), pp.333-356. 
  • "Optimal Incentives for Teams" American Economic Review, Vol.91-3 (2001. 6), pp.525-541.
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Books

Research

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