ZANG Yoonseok
(On Leave)
Dr Zang Yoonseok is an Associate Professor of Accounting at the Singapore Management University. He received his Ph.D. in Business Administration with concentration in Accounting from the University of California, Berkeley in 2003. He obtained M.P.A. in Accounting from the University of Texas at Austin and B.B.A. in Business Administration from Seoul National University. Prior to his graduate studies in the U.S., He was a Junior Economist at the Bank of Korea (Central Bank in Korea). He holds a certificate of CPA in Delaware, U.S.A.
His research interest is in empirical financial accounting /auditing areas. Specific areas of interests include: 1) issues in standard setting, 2) auditing studies, 3) the effects of accounting disclosures on financial markets and information dissemination, both in the U.S. and international contexts. His teaching interest is in financial accounting, corporate financial reporting, and financial statement analysis.
Education
PhD in Business Administration, University of California, Berkeley, US
MPA in Accounting, University of Texas, US
BA in Business Administration, Seoul National University, South Korea
CPA (US)
Research Interests
Financial Reporting and Disclosure
Issues in Standard Setting
Auditing Studies
Teaching Interests
Financial Accounting
Corporate Financial Reporting
Financial Statement Analysis
Selected Recognition and Awards
Nominee, AAA/Deloitte Wildman Medal Award, American Accounting Association, 2011
Lee Kuan Yew Fellowship for Research Excellence, SMU, 2010
Most Outstanding Faculty Award (Research), School of Accountancy, SMU, 2009
AAA Doctoral Consortium Fellow, Lake Tahoe, CA, 2003
Selected Appointments and Services
Editorial Board, The Accounting Review
Research Workshop Coordinator, School of Accountancy, SMU, 2004-2006, 2012-2014
Recruiting Committee, School of Accountancy, SMU, 2007- present
Ad hoc Reviewer for Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, etc.
Selected Publications
“Information Externalities and Voluntary Disclosure: Evidence from a Major Customer’s Earnings Announcement,” with Y. J. Cho, and Y. Kim, The Accounting Review, Forthcoming 2020.
“Opinion Shopping to Avoid Going Concern Audit Opinions and Subsequent Audit Quality,” with H. Chung, C. H. Sonu, and J-H. Choi, Auditing: A Journal of Practice & Theory, May 2019, Vol. 38(2): 101-123.
“Client Conservatism and Auditor-Client Contracting”, with M. L. DeFond and C.Y. Lim, The Accounting Review, January 2016, Vol. 91(1): 69-98.
“Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?”, with J-H. Choi, J-B. Kim, and A. Qiu, Auditing: A Journal of Practice & Theory, May 2012, Vol. 31(2): 43-72.
“Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance”, with J.-H. Choi, L. Myers, and D. Ziebart, Review of Accounting Studies, March 2011, Vol. 16(1): 143-182.
“Do Abnormally High Audit Fees Impair Audit Quality?”, with J.-H. Choi and J.-B. Kim, Auditing: A Journal of Practice & Theory, November 2010, Vol. 29(2): 115-140.
“Audit Office Size, Audit Quality and Audit Pricing”, with J.-H. Choi, C. Kim, J.-B. Kim, Auditing: A Journal of Practice & Theory, May 2010, Vol. 29(1): 73-97.
“Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?”, with S. Orpurt, The Accounting Review, May 2009, Vol. 84(3): 893-935.