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Research Center

YSB Center for Global ESG and Business Ethics

Activities

Teaching

Teaching is an important cornerstone of the Center. We promote a unique multidisciplinary approach to teaching business ethics for both Managers and Business school students. Accordingly, we offer the following case-based courses at the undergraduate and graduate levels.

  • Business Ethics and Environmental, Social, and Governance (ESG)
  • Management Ethics Forum
  • Ethics for Artificial Intelligence
  • Internal Control and Auditing
  • Corporate Governance and Financial Fraud
Research

Research is the first pillar of the Center. Our aim is to generate and support outstanding and multidisciplinary research in corporate governance and business ethics having a direct impact on business world.
Below you will see a list of the most recent publications

Peer Refereed Journal Publications

2024
  1. "The Association between Issuance of Mezzanine and Firm Value," 2024, coau., Review of Pacific Basin Financial Markets and Policies 27(2): 1-31.
  2. "Rank-Specific Audit Hour Dynamics: Managerial Stock Ownership and Fraud-Induced Moderation," 2024, coau., Korean Accounting Review 49(1): 67-92.
  3. "The Impact of COVID-19 on Earnings Management: An International Investigation," 2024, coau., Applied Economics Letters (SSCI) 31(4): 353-361.
  4. "How Hours Allocated to Year-Round Auditing Procedures Affect Audit Quality," 2024, coau., Managerial Auditing Journal 39 (SSCI): Forthcoming.
  5. "The Effect of Actual-Contractual Difference in Audit Hours on the Adjustment of Preliminary Earnings," 2024, coau., Study on Accounting, Taxation & Auditing 66(2): 75-104.
  6. "CEO conscientiousness and asymmetric SG&A cost behavior," 2024, coau., Applied Economics (SSCI): Forthcoming.
  7. "Peer comparison and management forecast behavior," 2024, coau., Spanish Journal of Finance and Accounting: Forthcoming.
  8. "Financial Information, Spillovers, and Innovation Performance," 2024, coau., Journal of Accounting and Public Policy (SSCI) 45: 107212.
  9. "The asset‐pricing implications of carbon risk in Korea," 2024, coau., Journal of International Financial Management & Accounting (SSCI) 35(1): 7-35.
  10. "Higher highs and lower lows: investor valuation of ESG and financial performance," 2024, coau., Applied Economics Letters (SSCI) 1-6.
  11. "How Does Taxation Affect Corporate Social Responsibility? Evidence from a Korean Tax Reform," 2024, coau., Journal of Business Ethics (SSCI) 192(4): 745-774.
  12. "The effects of carbon emissions trading on profitability and value: Evidence from Korean listed firms," 2024, coau., Journal International Financial Management & Accounting (SSCI):Forthcoming.
  13. "The Impact of Employee Satisfaction on Firm Profitability: Evidence from JobPlanet Company Reviews," 2024, coau., Journal of Economic Development 47(3).
  14. "Determinants and Value Implications of Corporate ESG Bond Issuance in Korea," 2024, coau., Journal of Economic Development 49(1).
2023
  1. "Internal Control Personnel Quality and Year-End Audit Efficiency," 2023, coau., Study on Accounting, Taxation & Auditing 65(1): 197-229.
  2. "Social Ties within the Board and Accounting Conservatism," 2023, coau., Review of Accounting and Policy Studies 28(1): 251-271.
  3. "CEO Overconfidence, Loan-Loss Provisions, and the Effect of Country Corruption: An International Investigation," 2023, coau., Emerging Markets Finance and Trade (SSCI) 59(6): 1835-1851.
  4. "Integrity, CEO Compensation, and Performance: Evidence from Public Enterprises," 2023, coau., Global Business & Finance Review 28(3): 15-34.
  5. "The Joint Effects of Partner Rotation and Allocation of Audit Hours on Audit Quality," 2023, coau., Managerial Auditing Journal (SSCI) 38(6): 947-971.
  6. "The Effect of Pay Disparity on Operational Efficiency and Moderating Effects of Employment Security," 2023, coau., Korean management review 52(3): 777-801.
  7. "Does General Counsels Mitigate Opportunistic Behaviors When Auditor Replacement?" 2023, coau., Korean Accounting Review 48(3): 1-31.
  8. " A Study on How to Revitalize Corporate Social Value Measurement through Case Studies of Samsung Group and SK Group," 2023, coau., Korean Journal of Business Ethics 23(1): 71-97.
  9. "The Effect of Conscientiousness on Managerial Learning from Stock Prices," 2023, coau., Applied Economics (SSCI): Forthcoming.
  10. "The Dark Side of Tournaments: Evidence from Innovation," 2023, coau., Research in International Business and Finance 66: 102003.
  11. "The Effect of CEO Conscientiousness on Financial Statement Comparability," 2023, coau., Journal of Business Research (SSCI) 38(2): 89-108.
  12. "Firms’ Strategic Dissemination of Tweets around Earnings Announcement Dates," 2023, coau., Yonsei Business Review 60(1): 143-174.
  13. "Effects of fair value reporting of derivatives on risk management policies and firm value: Evidence from SFAS No. 133," 2023, solo-authored., Journal of Accounting, Auditing & finance (SSCI): Forthcoming.
  14. "Higher highs and lower lows: Investors' valuation of corporate social responsibility and performance," 2023, coau., Applied Economics Letters (SSCI): Forthcoming.
  15. "Corporate governance, compensation mechanisms, and voluntary disclosure of carbon emissions: Evidence from Korea," 2023, coau., Journal of Contemporary Accounting & Economics (SSCI): Forthcoming.
  16. "Greenhouse Gas Emissions, Firm Value, and the Investor Base: Evidence from Korea," 2023, coau., Emerging Markets Review (SSCI): Forthcoming.
  17. "The Effects of Taxation on Corporate Social Responsibility: Evidence from a Korean Tax Reform," 2023, coau., Journal of Business Ethics (SSCI): Forthcoming.
  18. "Carbon Intensity, Default Risk, and Investors' Attention to Environment: Evidence from South Korea," 2023, coau., International Review of Economics and Finance: Forthcoming.
  19. "The Effect of ESG Performance on Corporate Credit Risk," 2023, coau., Asian Review of Financial Research 36(1): 67-102.
  20. "The influence of a CEO’s prior performance on her risk taking: A prospect theory perspective," 2023, coau., Korean Corporation Management Review: Forthcoming.
  21. "ESG Performance, Financial Slack, and Financial Constraints: Evidence from Seasoned Equity Offerings of Korean Firms," 2023, coau., Korean Management Review: Forthcoming.
  22. "Does CEO Narcissism Drive Asymmetric Cost Behavior?" 2023, coau., Korean Journal of Management Accounting Research 23(3): 1-31.
  23. "Alleviating the Agency Problem: Empirical Evidence on General Counsels in Top Management and Narcissistic CEOs," 2023, coau., Korean Journal of Management Accounting Research 23(3): 33-68.
  24. "Digital twin simulation modeling process with system dynamics: An application to naval ship operation," 2023, coau., International Journal of Robust and Nonlinear Control 33(16): 10136-10150.
  25. "A study on the differences in the perceived importance of jet fighter performance improvement factors," 2023, coau., Journal of Advances in Military Studies 6(2): 16, 17-41.
  26. "How Do Firms Choose Their Debt Types?", 2023, coau., Journal of Corporation and Innovation 46(3): 19-48.
  27. "The moderating effect of ROA on the relationship between ESG and firm value: Evidence from China," 2023, coau., The Korean Journal of Financial Management 40(5): 99-120.
  28. "Selection or Tunneling? An Explanation for the Agency Problems in Chaebol Firms," 2023, coau., Journal of Economic Development 48(3): 27-53.
2022
  1. "Social Ties, Managerial Overconfidence, and Investment Efficiency," 2022, coau., Finance Research Letters (SSCI) 46: 102300.
  2. "Do Social Ties within the Board Affect Stock Price Crash Risk?" 2022, coau., (Korean)Journal of Business Research 37(2): 69-83.
  3. "A Study on the Relationship between the Characteristics of the Internal Audit Department and External Audit Efforts," 2022, coau., Study on Accounting, Taxation & Auditing 64(2): 127-152.
  4. "Factory Utilization Rate and Firm Value," 2022, coau., Korean Accounting Journal 31(2): 1-33.
  5. "The business case for workforce racial diversity: Options and project-based human resource management in large U.S. law firms," 2022, Group and Organization Management (SSCI). 
  6. "Overconfidence or competence? Your employees know," 2022, Economics Letters (SSCI) 216: 110580.
  7. "A Study on the Determinants of ESG Committees in Korean Firms," 2022, Korean Management Consulting Review 22(3): 13-24.
  8. "Employee Satisfaction and Asymmetric Cost Behavior: Evidence from Glassdoor,” 2022, Economics Letters (SSCI) 219: 110829.
  9. "Association between General Counsel and ESG Management: Focusing on the Characteristics of General Counsel," 2022, coau., Study on Accounting, Taxation & Auditing 64(4): 63-89.
  10. "Do firms draw down credit lines to support investment opportunities?" 2022, solo-authored, Journal of Empirical Finance 69.
  11. "CEO Prior Uncertainty and Pay-Performance Sensitivity," 2022, solo-authored, Journal of Financial Research, Forthcoming.
  12. "Effects of fair value reporting of derivatives on risk management policies and firm value: Evidence from SFAS No. 133," 2022, solo-authored, Journal of Accounting, Auditing & Finance, Forthcoming.
  13. "The Effect of Inheritance Taxes on Corporate Dividend Policy and Value," 2022, coau., Korean Business Education Review 37.
  14. "Board Characteristics and Carbon Emission Performance: Evidence from Korea," 2022, coau., Review of Accounting and Policy Studies 27(3).
  15. "Dissent in Director Elections, Board Effectiveness, and Firm Value," coau., Korean management review 51(6):1703-1737.
  16. "The Effect of ESG Performance on Corporate Credit Risk," 2022, coau., Asian Review of Financial Research 36(1): 67-102.
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