1992 박사 Northwestern University
1986 석사 University of California at Berkerly
1984 학사 연세대학교, 경영학
연세대학교 경영대학 교수
기업지배구조원, 기업지배구조위원회 위원
한국조세재정연구원, 국가회계재정통계센터 자문위원
국회예산정책처 사업평가 포럼 자문위원
한국공인회계사회 심의위원회 위원
미국회계학회 Global Engagement Committee member
한국지방재정공제회 지방회계통계센터 제도연구심의위원회 위원
연세대학교 기획실 정책부실장
국제중재재판소 expert witness
금융위원회 증권선물위원회 비상임위원
기획재정부 공공기관 국제회계기준 도입 자문단
한국거래소 유가증권시장 공시위원회 위원장
한국회계학회 회계학연구 편집위원장
금융감독원 감리위원회 위원
한국전력 출자회사/발전자회사 평가위원
기획예산처 정부투자/산하기관 경영평가위원
Northwestern University, 회계학박사
University of California-Berkeley, MBA
연세대학교 경영학과 졸업
경영자의 자발적 공시
주요 연구 논문 및 저서
회계정보의 유용. 권수영, 김문철, 최관, 한봉희와 공저. 신영사. 2판. 2010
회계감사이론, 제도 및 적용. 박영사. 2006
회계원리. 주인기, 이호영과 공저. 법문사. 9판. 2010
수시공시이론, 제도 및 정책. 박영사. 2009
Journal of Accounting and Economics
Auditors’ Perception on Auditor Industry Specialization and Audit Quality - Survey on Current Status in Practices. Accounting Journal. Dec. 2007. Accepted
Discretionary Disclosures on Annual Report Related to Timely Disclosure. (with Sang Ki Kim).
Accounting Information Review. July 2007: 219-238.
Information Content of Voluntary Disclosure. (with Yonhwa Kim). Accounting Journal. June 2007: 1-22.
A Second Look at Earnings Management to Avoid Loss: Based on Cross-Sectional Histogram Using Discretionary Accruals. (with Eunchul Lee). Korean Accounting Review. June 2007: 61-88
The Effect of Litigation Risk on Audit Fees. (with Kyung Tae Lee, and Jong Won Choi). Accounting Journal. March 2007: 53-80.
Research on Audit Hour by Rank, Audit Risk, and Audit Quality: Focusing on the Audit Hour by Partners. (with Younghan Lee, and Yong-In Shin), Accounting & Auditing Research. December 2006: 335-361.
An Empirical Study on Tax Avoidance of Foreign Controlled Companies - focusing on Offshore Internal Transaction, (with Younghan Lee, and Won-wook Choi). Korean Accounting Review. September 2006: 285-317.
A Study on the Effect of the Continuous Audit System on the Usefulness of Financial Statements - Focusing on Quarterly Review-, (with Tae-Dong Kim). Korean Management Review. August 2006: 989-1014.
The Effect of Non-Audit Services and Auditor Tenure on the Auditor Independence: Using Audit Opinion Prediction Model, (with EunChul Lee), Accounting and Auditing Research. June 2006: 37-64.
A Study on the Substantial Influence in the Application of Equity Method, (with Myeongjeon Oh), Accounting Journal. June 2006: 87-112.
Characteristics of Auditor Prior to Auditor Switch (with Yun Hwa Kim). Accounting and Audit Journal. Dec. 2005: 241-268.
Information Content Study of Timely Disclosure Regarding Income Structural Changes (with Eun Chul Lee). Accounting Journal. Dec. 2005: 29-56.
An Empirical Analysis of the Relationship between Corporate Governance and Corporate Disclosure Practices in Korea (with Junghwa Lee). Korean Accounting Review. Sep. 2005: 33-70.
Prophecy Effect of Going Concern Modified Opinion (with Young Han Lee and Tae Dong Kim). Accounting Journal. June 2005: 169-190.
Study on Optimal Audit Fee in Korea. Accounting and Audit Research. June 2005: 27-64.
Meaning and Implication of Correction of Financial Statement (with Young Han Lee and Chaewon Ra). Korean Accounting Review. June 2005: 177-208.
Information Content Study of Review Opinion on Bi-Annual Financial Statement. (with Eun Chul Lee). Korean Accounting Review. Mar. 2005: 1-34.
Interpretation of Materiality in the Application of Financial Accounting Statement #1. Accounting Journal. Sep. 1004: 119-151.
Efficiency of Audit Committee: Using Accounting Error (with Jungho Choi, and Eunchul Lee). Korean Accounting Review. Sep 2004: 61-90.
Comment on An Analysis of Accounting Failures and Recommendations for Improvement: Business, Accounting, Audit, and Regulatory Environment. Korean Accounting Journal. June 2004: 177-180.
Effect of Non-Audit Service on the Auditor's Independence (with SooYoung Kwon, and Eunchul Lee). Korean Accounting Review. June 2004: 249-280.
A Study on the Reliance of Independent Auditor on the Internal Auditor. Korean Accounting Journal. March 2004: 1-42.
The Effect of Auditor Tenure on Audit Quality. Accounting and Auditing Journal. Dec. 2003: 243-267.
An Empirical Study on the Effect of the Characteristics of Supervision on the Quality of Construction Work (with Jeehong Kim, Aeyoung Park, Wongjung Oh, Eunchul Lee). Korean Journal of Management Accounting Research. June 2003: 1-31.
Information Content Study of Accounting Method Change (with Chongkil Nah). Journal of Business Research. 2003: 171-194.
An Empirical Study on the Effect of Raising the Function of Supervision on the Quality of Construction Work (Jeehong Kim, Kyungtae Lee, Sangchae Choo). Korean Accounting Review. June 2003: 173-209.
주요 학술활동 및 수상
상경대학 우수업적 교수상
한국경영학회 우수논문상 2008년
학술원 사회과학부문 우수도서 선정 2010년
학술원 사회과학부문 우수도서 선정
내부 감사, 연세대학교, 2007-현재
재무처장, 연세대학교, 2005-2007
연세대학교 기획처장, 2004-2005
우수논문상, 한국경영학회, 2007
편집위원장, Korean Accounting Review, 2005-2006