个人简介

Academic Qualifications Ph.D. in Business Administration (Accounting), Seoul National University, Korea (2006) MBA, Massachusetts Institute of Technology, USA (1995) Bachelor of Business Administration, Seoul National University, Korea (1987)Related Working Experiences Associate Professor, Department of Accounting and Information Management, University of Macau (Aug. 2013 – present) Assistant Professor, Department of Accountancy, City University of Hong Kong (Aug. 2006 – Jul. 2013)Teaching Undergraduate CoursesoIntermediate Accounting I (ACCT2001) Graduate CoursesoFinancial Risk Management (ACCT7053)oAccounting Research Methods and Seminar (ACCT8011)oResearch Writing (RESW800)

研究领域

ValuationCost of capitalEarnings managementConservatismAuditingCorporate governance

近期论文

Sohn, B. and Shim, H. Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences, Asia-Pacific Journal of Business Review, V4(1), 1-34, 2019Choi, A., Choi, J. and Sohn, B. The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence, Contemporary Accounting Research, V35(4), 2225-2257, 2018 (FT50, ABS4)Choi, A., Sohn, B. and Yuen, D. Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions? Asia-Pacific Journal of Accounting and Economics, V25(1-2), 21-41, 2018 (ABS2)Shim, H. and Sohn, B. The Effects of SOX and Internal Control Weaknesses on the Relationship between the Real Earnings Management and Audit Fees, Asia Pacific Journal of Business Review, V2(2), 17-44, 2018Sohn, B. and Zhou, L. Political Connections and Accounting Conservatism: Evidence from Chinese Listed Firms, Corporate Ownership and Control, V15(1), 143-154, 2017Cho, H., Lee, B., Lee, W. and Sohn, B. Do Labor Unions Always Lead to Underinvestment? Journal of Management Accounting Research, V29(1), 45-66, 2017 (ABS2)Sohn, B. The Effect of Accounting Comparability on the Accrual-Based and Real Earnings Management, Journal of Accounting and Public Policy, V35(5), 513-539, 2016 (ABS3)Chung, R., Lee, B., Lee, W. and Sohn, B. Do Managers Withhold Good News from Labor Unions? Management Science, V62(1), 46-68, 2016 (UTD, FT50, ABS4*)Hwang, L. and Sohn, B. A New Value-to-Price Anomaly and the Idiosyncratic Risk, KR Accounting Review, V39(2), 35-76, 2014Kim, J. and Sohn, B. Real Earnings Management and Cost of Capital, Journal of Accounting and Public Policy, V32(6), 518-543, 2013 (ABS3)Sohn, B. Analyst Forecast, Accounting Conservatism and the Related Valuation Implications, Accounting and Finance, V52(s1), 311-341, 2012 (ABS2)Sohn, B. Equity Value, Implied Cost of Equity and Shareholders’ Real Options, Accounting and Finance, V52(2), 519-541, 2012 (ABS2)Hwang, L. and Sohn, B. Return Predictability and Shareholders’ Real Options, Review of Accounting Studies, V15(2), 367-402, 2010 (FT50, ABS4)Hwang, L., Kym, M., Lee, W. and Sohn, B. Investor Sophistication, Arbitrage Risk, and the Mispricing of Accruals in Korean Listed Firms. KR Accounting Review, V30(Special edition 1), 59-91, 2005Selected Books and Book ChaptersHwang, L., Kym, M., Lee, W. and Sohn, B. Changes in Value Relevance, Timeliness, and Transparency of Reported Accounting Information: An Analysis of Korean Listed Firms, Research Book published by Institute of Management Research, Seoul National University, 2007