동국대학교 의료기기산업학과

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조 광 희 교수
직위 교수
강의분야 재무회계
연구분야 재무회계
학사학위과정 Bachelor of Arts in Business Administration, Korea University, Seoul, Korea, 1987-1991
석사학위과정 Master of accountancy, George Washington University, Washington D.C., U.S.A., 1998-2001 / Master of Business Administration, Korea University, Seoul, Korea, 1994-1998
박사학위과정 Ph.D. in Business Administration, University of Illinois, Chicago, IL, U.S.A., 2001-2008
경력 Dongguk University, Professor, March 2009 – Present
The Bank of Korea, Economist, January 1990 – June 1993
Passed CPA exam in Maryland, January 2001
금융감독원 회계제도실 자문교수 역임
공인회계사 시험위원 역임
입법고시 출제위원 역임
서울시 투자 출연기관 경영평가위원 역임
중부세무서 국세심사위원 역임
연구업적

§ Peer Reviewed Journal :

 

(SSCI Listed Journal)

K Cho, Y Kim, S Yoon, “How actuarial assumptions affect the DBO under international financial reporting standards?” Australian Accounting Review, 2014.

K Kwon, K Cho, Y Han, Y Yoon, “The impact of IFRS adoption on the relation between earnings quality and information asymmetry in Korea?” Emerging Market Finance and Trade, 2015.

B Baik, K Cho, W Choi, J Kang, “The role of institutional environments in cross border mergers: a perspective form bidders’ earnings management behavior” Management International Review, 2015.

J Yi, K Cho, “Performance of Technology Sector Hedge Funds in Emerging Markets.” Emerging Market Finance and Trade, 2015.

 

(KCI Listed Journal)

Coau, Review of Accounting and policy Studies, “Real earnings management and CEO turnover of Korean Agricultural Cooperatives“, Nov, 2019

Coau, Korean Accounting Review, "The effects of the disclosure of key audit matters on audit efforts and audit fees: moderating effects of bargaining power, auditor tenure and auditor size", Dec, 2019

Coau, Korean Journal of Business Administration, "Effects of female executive in the firm on accounting quality", Sep, 2019

Coau, Global Business Administration Review, "The Effect of CEO Turnover on the Auditor’s audit effort", Jun, 2019

Coau, Journal of Taxation and Accounting, “The Effects of Financial Statment Comparability on Firm Visibility”, Dec, 2018

Coau, Journal of Taxation and Accounting, “The Effects of Conservative Accounting on Cost of Equity Capital-Perspectives from Prospect Theory”, April, 2018

Coau, “Effect of Proactive and Reactive Outside Directors’ behavior on Banks’ Financial Performance” Productivity Review, 2017.

Coau, Journal of Taxation and Accounting, “Correlation of Review option on the Internal Accounting Control System and Material Misstatements in Financial Statements”, Dec, 2016

Coau, Korean Accounting Journal “The Impact of Mandatory K-IFRS Adoption on Accounting Comparability in the same industry: Focusing on the Differences of the Corporate Governance Characteristics", Dec, 2015

Coau, Korean Accounting Review, "Accounting Conservatism of Financial Statements Prior to Firm De-listing", Oct, 2015

K Cho, S Lee, “The impact of the intangible assets on the firm value” Productivity Review, 2014.

K Cho, W Choi, E Lee, K Jung, “ Accounting treatment of prepaid points under K-IFRS” Korean Accounting Journal, 2013.

K Cho, H Park, “Introduction of unification tax and distortional taxation” Korean Journal of Taxation Research, 2013.

K Cho, Y Kim, J Kim, “Real option valuation of corporate R&D investment considering strategic flexibility” Journal of strategic management, 2013.

K Cho, H Kim, D Yang, “Reliability of revaluation information on tangible assets: an empirical study on the effect of amendment to accounting standards No. 5” Korean Accounting Journal, 2012.

Coau, Korean Accounting Review, "Relevance of Fair Value Accounting: Property, Plant and Equipment-revaluation model", Mar, 2012

Coau, The Journal of Business Education, "The effects of financial accounting's lecture on student evaluation and Attitudes" Feb, 2011

 

Coau, Korean Accounting Review, "The impact of the agency cost on accounting conservatism", Sep, 2011

Coau, Business Education "Estimating the asset price after 9.11 Terrorist Attacks: The case study of South West Airline, Feb, 2010

Coau, Accounting & Auditing Research, "A revisit to the fair valuation of tangible assets in Korea" Jun, 2010

 

§ Research Award:

Prize for the Best Paper, awarded at the Korean Academic Society of Business Administration Annual Meeting (2009)

E-mail phdcho@dongguk.edu
연락처 (02)2260-3296
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