Jooyeon Hong
* Corresponding Author
School of Business, Sungkyunkwan University, Korea
Korea, Republic of

HONG, Jooyeon is a Doctoral student in the Accounting Department, School of Business, Sungkyunkwan University. She is a CPA in Korea and USA. She had worked for Deloitte accounting firm. Her research interests are Auditing, Earnings Management, and Accounting standards.
    Author’s contact details: School of Business, Sungkyunkwan University, Seoul, 110-745, Korea; e-mail: jooyhong@skku.edu      

Wonsun gamaijb@gmail.com Paek
School of Business, Sungkyunkwan University, Korea
Korea, Republic of

PAEK, Wonsun is a Professor of Accounting at School of Business, Sungkyunkwan University, Seoul, Korea. He earned his Ph.D. from Temple University, U.S. His research interests include valuation, earnings quality, conservatism, and accrual anomaly. He published more than sixty papers some of which have been published in Journal of Accounting, Auditing, and Finance, Accounting Horizons, Asia-Pacific Journal of Accounting and Economics, and Korean Accounting Review.