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Faculty

Faculty
Full-time Faculty

Han, Soongsoo한승수

  • Accounting
  • Professor
  • Financial Reporting and Disclosure, International Accounting, Performance Evaluation and Compensatio
  • Room 315 in LG-POSCO bldg.
  • TEL : 02-3290-2839
  • Email : hanspost@korea.ac.kr
  • Fax :
  • Homepage :
  • Office Hour :

Education

  • Ph.D., University of Illinois at Urbana-Champaign (Accounting)
  • M.B.A., Seoul National University (Accounting)
  • B.B.A., Seoul National University

Career

  • Professor (2016 - Present), Korea University Business School 
  • Associate Professor (2011 - 2016), Korea University Business School 
  • Assistant Professor (2009 - 2011), Korea University Business School 
  • Assistant Professor (2006 - 2009), Singapore Management University
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Publications

  • “Management Incentive System for Defense Contractors: Focusing on Pay-for-Performance Sensitivity” with Young Jun Oh and Yuyeon Ahn, Korean Journal of Management Accounting Research, Vol. 24, No.2, August 2024, pp. 85-121
  • “R&D Investment in the Defense Industry” with Dong Min Park and Yuyeon Ahn, Korean Journal of Management Accounting Research, Vol. 24, No.1, April 2024, pp. 191-229.
  • “CEO Overconfidence and Pay-for-Performance Sensitivity” with Yuyeon Ahn and Jinbae Kim, Korean Accounting Journal, Vol. 32, No.2, April 2023, pp. 151-182.
  • “Asymmetric Cost Behavior of General Hospitals: Focus on the Nature of General Hospitals” with Yuyeon Ahn, Korean Journal of Management Accounting Research, Vol. 23, No.1, April 2023, pp. 51-82.
  • “Managerial Ability and Accounting Conservatism – US Evidence” with Eungil Kim, Tony Kang, and Gun Lee, The Korean Accounting Review, Vol. 46, No.2, April 2021, pp. 259-283.
  • “The Effect of the Adoption of Principle-Based International Financial Reporting Standards on Financial Reporting of Korean Small/Medium-Size Enterprises (SMEs)” with Eungil Kim, Asia Pacific Journal of Small Business, Vol. 42, No.2, June 2020, pp. 1-22.
  • “IFRS Harmonization and Cross-Country M&A Performance” with Eunyoung Lee and Seung-Weon Yoo, Review of Accounting and Policy Studies, Vol. 25, No.2, May 2020, pp. 169-207.
  • “Aggregate Discretionary Accruals and Future Market Returns: International Evidence” with Eunyoung Lee and Eungil Kim, The Korean Accounting Review, Vol. 45, No.2, April 2020, pp. 209-246. 
  • “A Study on the Legal Issues Under Principle-Based Accounting System: Focusing on the Application of Adversarial System and the Judgment of Intent versus Negligence” with Do-Hee Kim, Tae-Hun Kang and Jongsoo Han, Korean Accounting Journal, Vol. 29, No.1, February 2020, pp. 285-305.
  • “A Study on Principle-Based Accounting and Corporate – Focusing on Accounting Infrastructure” with Eungil Kim, Seung-Im Hyun and Jongsoo Han, Korean Accounting Journal, Vol. 28, No.5, October 2019, pp. 243-287.
  • “Korean Business Group and Accounting Comparability” with Eungil Kim and Eunyoung Lee, Review of Accounting and Policy Studies, Vol. 23, No.2, May 2018, pp. 125-158.
  • “Social Awareness and Economic Value of Individual Executive Pay Disclosure” with Han Yi, Yongseok Yoon and Gun Lee, Korean Accounting Journal, Vol. 25, No.1, February 2016, pp. 229-264.
  • “Are Korean Corporate Executives Over- or Under-paid? Evidence from New Disclosure” with Han Yi, Yongseok Yoon and Gun Lee, Korean Management Review, Vol. 15, No.2, December 2015, pp. 1-22.
  • “CEO’s Operating Ability and the Association between Accruals and Future Cash Flows, with T. Kang, Wooseok Choi, and Sung Hwan Jung, Journal of Business Finance, and Accounting, Vol. 42, June 2015, pp. 619-634.
  • “CEO Compensation and Asymmetric Cost Behavior” with Eung-Gil Kim and Yong-Kyu Lee, Korean Accounting Journal, Vol. 24, No.5, October 2015, pp. 141-176.
  • “Effect of Total Audit Hour and Internal Quality Assurance Hour on Audit Quality (Discretionary Accruals)” with Seung Woo Ryu, Jong Cheon Lee, and Eung-Gil Kim, The Korean Accounting Review, Vol. 40, No.4, August 2015, pp. 213-246.
  • “Large Business Group and Executive Pay Disclosure: Evidence from New Disclosure” with Han Yi, Yongseok Yoon and Gun Lee, Korean Management Review, Vol. 44, No.4, August 2015, pp. 1071-1103.
  • “Cross-listing and Capital Investment Decisions”, with T. Kang, Don Herrmann, and Michael Wolfe, The Korean Accounting Review, Vol. 40, No.2, April 2015, pp. 328-362.
  • “The Effect of Managerial Ability on Accounting Conservatism” with Eung-Gil Kim and Gun Lee, The Korean Accounting Review, Vol. 40, No.3, June 2015, pp. 257-297.
  • “Accounting Comparability and Relative Performance Evaluation” with Eung-Gil Kim, Jinbae Kim, and Gun Lee, The Korean Accounting Review, Vol. 40, No.1, February 2015, pp. 153-192.
  • “The Association between Stock Option Exercise and Management Earnings Forecasts” with Sun Mi Kim and Jeong Un Choi, Korean Journal of Management Accounting Research, Vol. 14, No.2, December 2014, pp. 91-117.
  • “Managerial Ownership and Firms’ Information Environment”, with T. Kang and Gerald Lobo, Journal of Business Finance and Accounting, Vol. 41, April 2014, pp. 328-362.
  • “The Association between Institutional Ownership and Audit Characteristics”, with T. Kang and Lynn Rees, Asia-Pacific Journal of Accounting and Economics, Vol. 20(2), January 2013, pp. 199-222.
  • “Managerial Stock Ownership, Analysts Coverage, and Audit Pricing”, with T. Kang, J. Higgs, and G Gotti, Journal of Accounting Auditing and Finance, Vol. 27(3), July 2012, pp. 412-437.  
  • “Properties of Long-term Earnings Forecasts” with Sung Hwan Jung and Dong Hun Lee, Korean Management Review, Vol. 41, No.2, April 2012, pp. 201-229.
  • “Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency”, with T. Kang and Y. Yoo, European Accounting Review, Vol. 21(1), January 2012, pp. 29-50.
  • “Analysts’ Earnings Forecast Efficiency and Managers’ Earnings Management Behavior” with Sung Hwan Jung, The Korean Accounting Review, Vol. 36, No.3, September 2011, pp. 103-133.
  • “A Cross-Country Study on the Effects of National Culture on Earnings Management”, with T. Kang, S. Salter, and Y. Yoo, Journal of International Business Studies, Vol. 41, January 2010, pp. 123-141.
  • “The Association between Excess Audit Fees and Audit Quality: An U.S. – U.K. Comparison”, with T. Kang and Y. Yoo, Indian Accounting Review, Vol. 3 January. 2009, pp. 172-199.
  • “Investor Sophistication and Patterns in Analysts’ Earnings Forecasts”, with Sang L. Joo and Woojin Kim, Asia-Pacific Journal of Financial Studies, Vol. 34, No.1, March 2005, pp. 195-234.
  • “A Comparative Analysis of ROE and Value-to-Price based Trading Rules: Do Conventional Risk Factors Matter?” with Tony Kang, Seoul Journal of Business, Vol.7, No.1, December 2001, pp. 41-60.
  • “Organizational Characteristics and Relative Weights on Divisional Performance Measures” with Taesik Ahn, The Korean Accounting Review, Vol. 26, No.4, December 2001, pp. 59-82.
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Books

  • "Principle-based Accounting with Jongsoo Han et al., March 2021, Korea Accounting Standards Board (KASB).
  • “The Equity Method” with Jongsoo Han, Won Roh and Seung-Im Hyun,  Research Report, No. 35, September 2014, Korea Accounting Standards Board (KASB).
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Research

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