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  • Soo Young Kwon, Ph.D

  • Professor
  • Ph.D., Accounting, Washington University in St. Louis
  • Fields:Financial Accounting, Auditing
  • Office Phone Number:+86-755-2603-3405
  • Office Room:735
  • Email:sykwon@phbs.pku.edu.cn
Research Fields:
Audit quality, audit pricing and audit effort, voluntary disclosure

Education:
Ph.D., Accounting, Washington University in St. Louis, St. Louis, US, Dec. 1991
M.A., Applied Economics, University of Rochester, Rochester, US, 1988
M.B.A., Accounting, University of Texas at Austin, Austin, US, 1986
B.A., Management, St. John Fisher College, Rochester, US, 1984
 
Working Experience:
CPA, Iowa, US
University of Utah, Assistant professor, 1991~1993
Lobbecke & Associates, Corporate accountant, 1993
Associate dean, Korea University Business School, 2005~2007
Vice president of administration and finance, Korea University, 2008
LGU+, Board of directors, 2008~2011
Korean Accounting Standards Board (KASB), Non-standing board of directors, 2011~2015
GS Home Shopping, Board of directors, 2015~present
Books:
Accounting Story (in Korean), Shin-Young Publishing Co., 2014.
Intermediate Accounting (in Korean), Pak-Young Publishing Co., 2005.

Publications:
Kwon, S. Y., “The Impact of Competition within the Client's Industry on the Auditor Selection Decision,” Auditing: A Journal of Practice & Theory (Spring 1996): 53-70.
Kwon, S. Y. and C. J. Song, “Test of Economic Entities Based on Intercompany Transactions and Debt Guarantees Among Korean Group Companies,” Journal of International Financial Management and Accounting (Summer 1996), 102-124.
Ettredge, M., S. Y. Kwon and D. Smith, “Competitive Harm and Managers' Attitudes toward SFAS No. 131,” Journal of Accounting, Auditing and Finance, (2002): 93-109.
Ettredge, M., S. Y. Kwon and D. Smith, “Security Market Effects Associated with SFAS No. 131 Concerning Reported Business Segments,” Review of Quantitative Finance and Accounting (2002): 323-344.
Jung, K. Y. and S. Y. Kwon, “Ownership Structure and Earnings Informativeness: Evidence from Korea,” International Journal of Accounting (2002): 301-325.
Ettredge, M., S. Y. Kwon, D. Smith and P. Zarowin, “The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Predict Future Earnings,” The Accounting Review (2005): 773-804.
Ettredge, M., S. Y. Kwon, D. Smith and M. Stone, “Proprietary Costs, Cross-segment Profit Smoothing, and the Impact of SFAS No.131,” Review of Accounting Studies (2006): 91-117.
Kwon, S. Y., C. Y. Lim, and Patricia M. S. Tan, Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization,” Auditing: A Journal of Practice & Theory (2007): 25-55.
Ettredge, M., S. Y. Kwon, and C. Y. Lim, “Client, Industry, and Country Factors Affecting Choice of Big N Industry Expert Auditors,” Journal of Accounting Auditing & Finance (2009): 433-467.
Choi, J. H., J. B. Kim, S. Y. Kwon, and Y. S. Zang. “The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit Fees,” Seoul Journal of Business (2010): 1-43.
Cho, M. and S. Y. Kwon, “Trading Volume and Investor Disagreement Around Management Forecast Disclosures,” Journal of Accounting Auditing and Finance (2014): 3-30.
Kwon, S. Y., N. R. Lee and E. Ki, “Effects of Agency Costs on the Relationship of Corporate Governance with Audit Quality and Accounting Conservatism in the Korean Audit Market,” Asia-Pacific Journal of Accounting and Economics (2014): 157-185. 
Kwon, S. Y., Y. D. Lim, and R. Simnett, “The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees,” Auditing: A Journal of Practice & Theory (2014): 167-195.
Cho, M., E. Ki, and S. Y. Kwon, “The Effects of Accruals Quality on Audit Fees and Audit Hours,” Journal of Accounting Auditing and Finance (2015): Forthcoming.
 
Working Papers:
Kwon, S. Y. and H. S. Yi, “Do Social Ties between CEO and Engagement Audit Partners Affect Audit Quality and Audit Fees?” Submitted to Auditing: A Journal of Practice & Theory (2nd revision).
Chee, S. M., S. Y. Kwon, and J. H. Pyun, “Do Firms Make Investment Decisions in Anticipation of Recession?” Submitted to Journal of Finance.
Ki, E. S., S. Y. Kwon, and H. T. Tan, “Does Increased Audit Effort Play a Mitigating or Aggravating Role in Situations where Audit Quality is compromised?” Submitted to Journal of Accounting Research.
Financial Accounting, Managerial Accounting, Intermediate Accounting, Accounting Theory, Financial Statement Analysis, Financial Accounting Seminar, Auditing Seminar