YSB Center for Global ESG and Business Ethics
Activities
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 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
2021
- "The Association between Human Resource Investment in IT controls over Financial Reporting and Investment Efficiency," 2021, coau, International Journal of Accounting Information Systems (SSCI): Forthcoming.
- "Social Ties, Managerial Overconfidence, and Investment Efficiency," 2021, coau, Finance Research Letters (SSCI): Forthcoming.
- "Pay-for-performance plans reconsidered from a social network perspective: A conceptual analysis," 2021, Yonsei Business Review 58(1): 109-145. [Printed in Korean]
- "Do successful Jacks make a successful team? Members' functional experience and team performance," 2021, Yonsei Business Review 58(2): 101-134. [Printed in Korean]
2020
- "Use of Derivatives as Hedging Instruments and Market Pricing of Earnings," 2020, coau, Korean Accounting Review 45(5): 161-201. [Printed in Korean]
- "The Effect of CEO’s Overconfidence on Capitalized R&D Expenditures," 2020, coau, Korean Journal of Business Ethics 20(1): 1-35. [Printed in Korean]
- "A Meta-Analytic Investigation of Task-Related Diversity and Psychological and Behavioral Integration in Top Management Teams and the Moderating Role of National Cultural Characteristics," 2020, Korean Management Review 28(2): 1-26. [Printed in Korean]
- "When Organizational Performance Matters for Personnel Decisions: Executives' Career Patterns in a Conglomerate," 2020, Management Accounting Research 49.
- "Do Previous Promotion Awards Affect Current Decisions? Investigation of Intertemporal Correlations of Personnel Decisions," 2020, Asia-Pacific Journal of Business 11(4): 1-19.
2019
- "Audit Firm Attributes and Auditor Litigation Risk," 2019, coau., ABACUS - A Journal of Accounting, Finance and Business Studies 21 (SSCI): Forthcoming.
- "Investment in Internal Auditing and Governance Characteristics: Evidence with the Largest Shareholder Ownership and Board Independence," 2019, coau., Managerial Auditing Journal (SSCI): Forthcoming.
- "The Role of Labor Unions in Corporate Transparency in Auditor Change Process," 2019, coau., Sustainability 11 (SSCI): 1-21.
- "Use of Derivatives as Hedging Instruments and Application of Hedge Accounting: Effects on Income Volatility," 2019, coau., Korean Accounting Review 44(2): 1-38.
- "Association between Managerial Ownership and Firm Efficiency," 2019, coau., International Journal of Accounting, Auditing, and Performance Evaluation 15(3): Forthcoming.
- "The Effect of the Trusted Taxpayer Designation on Corporate Tax Avoidance Behavior," 2019 Asian Journal of Business and Accounting 12(2): Forthcoming.
- "Failure of Control Environment of Daewoo Shipbuilding & Marine Engineering Co., LTD.," 2019, coau., Asian Case Research Journal 23(2): Forthcoming.
- "Social Ties between Inside Directors and Outside Directors, Executive-Employee Pay Disparity, and Firm Performance," 2019 Korean Accounting Review 44(5): 145-191.
- "A Study on Social-Ties between Inside and Outside Board Members and Firm's Investment Efficiency," 2019, coau., Korea Business Ethics Journal 19(1): 1-35. [printed in Korean].
- "A Technology-Based IPO in Korea's Pharmaceutical Bio-Industry: ABL Bio Case," 2019, coau., Korea Business Review 23(4): 187-210. [printed in Korean].
- "The Characteristics of Corporate Governance and Earnings Management within Defense Industries," 2019, coau., Korea Business Education Review 34(2): 227-259. [printed in Korean].
- “Defining Supply Chain Management: In the Past, Present, and Future.” 2019, coau., Journal of Business Logistics 40(1): 44-55.
- “An Empirical Study on the Effect of a Production Strategy,” 2019, coau., Korean Journal of Logistics 27(1): 47-70.
- "CEO Power and Firm Opacity," 2019, Appplied Economics Letters 26(10): 791-794.
- "Opportunistic Behaviors of Credit Rating Agencies and Bond Issuers," 2018, coau., Pacific-Basin Finance Journal 47(1) (SSCI): 39-59.
- "The Cost of Debt and the Characteristics of Audit Firms," 2018, coau., Managerial Finance 44(1): 27-45.
- "The Effect of Social Ties between Outside Directors and Inside Directors on the Association between Corporate Social Responsibility and Firm Value," 2018, coau., Sustainability 10(11) (SSCI): 1-25.
- The Association between Foreign Directors and Opportunistic Financial Reporting," 2018, coau.,Investment Management and Financial Innovations 15(4): 98-112.
- "XBRL Adoption, Infomation Asymmetry, Cost of Capital, and Reporting Lags," 2018, coau., iBusiness10(3): 93-118.
- "A Study on Improving the Examination System to Enhance the Competitiveness and Professionalism of Certified Tax Accountants," 2018, coau., Tax Research Journal, 18(3): 169-208 [printed in Korean].
- "Effect of Internal Audit Evaluation on Financial and Non-Financial Performance,” 2018, coau., Korea Business Ethics Journal 18(1): 1-35 [printed in Korean].
- "A Study on the Impact of Ownership Structure of Mutual Savings Banks on Accounting Information Quality," 2018, coau., Accounting, Tax, & Auditing Journal, 60(4): 135-172 [printed in Korean].
- “Inter-organizational Learning in the Context of Third Party Logistics Services,” 2018, coau., International Journal of Services and Operations Management 30(3): 267-285.
- “The effects of Korea's Unique Coexistence Management by Buying Firm on Supplying Firm's Relational Goodwill toward Its Capability Development,” 2018, coau., Korean Journal of Logistics 26 (1): 33-64.
- "Are Founder CEOs Effective Innovators?," 2018, Asia Pacific Journal of Financial Studies 47(3): 426-448.
- "The Association between Human Resource Investment by Audit Firms and Their Audit Quality," 2017, coau., Asia-Pacific Journal of Accounting & Economics 24(3) (SSCI): 249-271.
- "The Impact of Labor Unions on External Auditor Selection and Audit Scope - Evidence from the Korean Market," 2017, coau., Applied Economics 49 (SSCI): 833-850.
- "How Does Human Resource Investment in Internal Control Affect Audit Reporting Lag?," 2017, coau., Asia-Pacific Journal of Accounting & Economics 24(1) (SSCI): 195-215.
- "The Association between Success in IPO and Cost of Capital: Evidence with Credit Rating and Cost of Debt,” 2017, coau., Study on Accounting, Taxation & Auditing 59(2): 133-164. [Printed in Korean]
- "A Study of Tax Evasion Before and After Trusted Taxpayer Designation,” 2017, coau., Korean Accounting Journal 26(4): 77-112. [Printed in Korean]
- "A Effect of CEO Characteristics on Social Responsibility Activities in Public Enterprises," 2017, coau., Korea Business Education Review 32(2): 209-243.
- Which Local Self-Governments Seek More Collaboration? Evidence from Interlocal Collaboration for Economic Development in South Korea," 2017, Lex localis-Journal of Local Self-Government 15(2): 175-197.
- "Related-Party Transactions and Financial Statement Comparability," 2016, coau., Asia-Pacific Journal of Accounting & Economics 23(2) (SSCI): 224-252.
- "Characteristics of the Internal Audit and External Audit Hours," 2016, coau., Managerial Auditing Journal 31(6/7): 629-654.
- "KB Kookmin Bank in Korea," with Teaching Notes. 2016, coau., Asian Case Research Journal 20(2): 283-304.
- "Does the Transformation to Holding Company Systems in Korean Chaebol Improve the Valuation Independence of Affiliated Firms’ Cost of Debt?" 2016, coau., Corporate Ownership and Control 13(4): 447-457.
- "Analyses on Monsanto’s Business Ethics Issues and Practices of Corporate Social Responsibility & Teaching Notes," 2016, coau., Korea Business Review, 20(4): 1-25. [printed in Korean]
- "The Effect of Social Ties Associated with Region and Schools between Outside Directors and Inside Trading and Earnings Management," 2016, coau., Korean Management Review 45(5): 1697-1733. [printed in Korean]
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"Characteristics of Corporate Governance and Operating Efficiency in Public Enterprises," 2016, coau., Korean Journal of Accounting Research 21(3): 231-267. [printed in Korean]
- "Does the Asset Impairment Enhance Analyst Forecast Accuracy?," 2016, coau., Korean Accounting Review 41(3): 203-237.
- "Empirical Archival Audit Research in Korea: A Primer," 2016, coau., Korean Accounting Review 41(3): 311-376.
- "Predictive Ability of Unverifiable Fair Value Accounting: Evidence from Asset Impairment," 2016, coau., Korean Accounting Review 41(4): 215-262.
- "A Study on the Supply of New Certified Public Accountants," 2016, coau., Korean Accounting Journal 25(5): 371-417. [printed in Korean]
- Inter-relationship among Risk Taking Propensity, Supply Chain Security Practices, and Supply Chain Disruption Occurrence,” 2016, coau., Journal of Purchasing and Supply Management 22 (2): 120-130.
- "Are Earnings Announced Early of Higher Quality?" 2015, coau., Accounting & Finance 55(1)(SSCI): 187-212.
- "Financial Statement Comparability and Audit Efficiency: Evidence from South Korea," 2015, coau., Applied Economics 47(SSCI): 358-373.
- "Characteristics of Statutory Internal Auditors and Operating Efficiency," 2015, coau., Managerial Auditing Journal 30(4/5): 456-481.
- "Do Industry Specialist Auditors Add Value in Mergers and Acquisitions?" 2015, coau., Applied Business Research 31(4): 1245-1266.
- "Determinants of Enforcement Action by the Financial Supervisory Service of Korea from the Perspective of Audit Firms," 2015, coau., Applied Business Research 31(3): 821-834.
- “Determinant of a Firm's Green Product Innovation Capabilities: Market Orientation,” 2015, coau., Korean Journal of Logistics 23(4): 65-88.
- “Regulator Orientation, Customer Orientation and Firm Performance: Mediating effects of Green Product Innovation Capability,” 2015, coau., The Korean Production and Operations Management Society Journal 26(4): 457-483.
- “A global empirical study of a buying firm's supplier relationship orientation, supplier integration, and performance improvement: Evidences from electronics, transportation, and machinery industries,” 2015, coau., The Korean Production and Operations Management Society Journal 26(2): 149-171.
- "The Association between Related-Party Transactions and Control-Ownership Wedge: Evidence from Korea," 2014, coau., Pacific-Basin Finance Journal 29(SSCI): 272-296.
- “Mediating Effects of Green Purchasing Capability on the Organizational Characteristics-Firm Performance Relationship,”2014, coau., Asia Marketing Journal 16(1): 13-20.
- “A Study on Topology of Supply Chain Network: Focusing on a case of Military Supply Chain Network,” 2014, coau., Journal of the Korean Society of Supply Chain Management 14(1): 19-26.
- “Exploring the Determinants of Top-tier Supplier’s Operational Performance in Directed Sourcing Contexts: An Empirical Study,” 2014, coau., The Korean Production and Operations Management Society Journal 25 (4), 319-342.
- “The Role of Commanding Officers on Improving Innovative Capability and Organizational Performance of Korea Army Logistics Organizations: An Exploratory Study,” 2014, coau., Korean Journal of Logistics 22 (1), 89-111.
- "Majority Shareholder Ownership and Real Earnings Management," 2013, coau., Journal of International Financial Management & Accounting 24(1)(SSCI): 26-61.
- "The Association between Earnings Management and Asset Misappropriation,” 2013, coau., Managerial Auditing Journal 28(6): 541-567.
- "The Association between Corporate Social Responsibility Activities and Earnings Quality: Evidence from Donations and Voluntary Issuance of CSR Reports," 2013, coau., Journal of Applied Business Research 29(3): 945-962.
- “Assessing the e-Service Quality of Sellers in an Industrial e-Marketplace,” 2013, coau., Journal of Promotion Management 19 (5): 556-582.
- “The Effects of Informal and Formal Relational Governance Mechanisms on Supply Chain Partnership: Testing Mediation Effect of Formal Relational Governance Mechanism,” 2013, coau., The Korean Production and Operations Management Society Journal 24 (3): 307-338.
- “The Effects of Knowledge Based Supplier Development on Supplier’s Social Capital, Knowledge Acquisition, and Operational Performance,” 2013, coau., The Korean Production and Operations Management Society Journal 24(2): 185-215.
- “Exploration of the Factor Structure of the Kirton Adaption–Innovation Inventory Using Bootstrapping Estimation,” 2013, coau., Psychological Reports: Human Resources & Marketing, 112 (2): 437-444.
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“Relationships between Desired Attributes, Consequences and Purchase Frequency,” 2012, coau., Journal of Consumer Marketing 29 (6): 423-435.
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“Guidelines for the Design of Logistics Performance Measurement Systems,” 2012, coau., Korean Journal of Logistics 20 (4): 145-165.
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“The Effect of Perceived Social Risk and Color Congruity on Consumer Choice of Product Colors,” 2012, coau., Journal of Commodity Science and Technology 30 (5): 75-86.
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“An Integrative Theoretical Model for Sustainable Management,” 2012, coau., Korean Journal of Logistics, 20 (1): 45-71.
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"Developing a Theoretical Framework for Interfunctional Coordination toward Successful Supply Chain Management," 2011, coau., Korean Journal of Logistics 19(3): 55-82.
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"Experience Room Experience: a Definition and Its Effects on Consumer Responses," 2011, coau., Service Management Society Journal 13 (5): 177-202.
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“A Theoretical Framework of 21th Century Logistics Capabilities: Looking back to Look forward,” 2011, coau., Korean Journal of Logistics 19(1): 117-140.
- "Corporate Governance Characteristics of Firms Backdating Stock Options," 2010, coau., Quarterly Journal of Finance and Accounting 49 (1): 39-60.
- “Knowledge Calibration Capability for Supply Chain Management,” 2010, coau., Industrial Marketing Management 39: 1365-1375.
- “Key Drivers of Guanxi in China among Taiwanese Small to Medium-Sized Firms,” 2010, coau., International Business Research 3(1): 136-146.
- "The Provision of Tax Services by Incumbent Auditors and Earnings Management," 2009, coau., Journal of International Financial Management & Accounting 20(1)(SSCI): 79-103.
- "Institutional Ownership and Income Smoothing by Japanese Banks through Loan Loss Provision," 2009, coau., Review of Pacific Basin Financial Markets and Policies 12(2): 219-243.
- "Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions," 2009, coau., Review of Pacific Basin Financial Markets and Policies 12(1): 1-26.
- "The Effect of the Private Securities Litigation Reform Act of 1995 on the Cost of Equity Capital," 2009, coau., Quarterly Journal of Finance and Accounting 48 (2): 85-106.
- "Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?," 2009, coau., International Journal of Auditing 13(2): 87-104.
- "Earnings Announcement Timing and Earnings Management," 2009, coau., Applied Financial Economics 19: 319-326.
- "A Comparison of Reporting Lags of Multinational and Domestic Firms ," 2008, coau., Journal of International Financial Management & Accounting 19(1)(SSCI): 28-56.
- "The Effect of Audit Partner Tenure on Client Managers’ Accounting Discretion: Evidence from Australia," 2008, coau., Managerial Auditing Journal 23(2): 161-186. (Outstanding Paper Award by Emerald)
- "Determinants of Audit Report Lag - Evidence from Korea," 2008, coau., Journal of Applied Business Research 24(2): 27-44.
- "Income Smoothing Using Reserve Accounts by Japanese Companies," 2008, coau., Journal of Applied Business Research 24(1): 43-54.
- "The Association between Audit Committee and Board of Director Effectiveness and Changes in Non-Audit Fee Ratio," 2008, Applied Financial Economics 18: 629-638.
- “Developing Social Identity and Social Capital for Supply Chain Management,” 2008, coau., Journal of Business Logistics 29(1): 283-304.
- “The Moderating Role of Trust in Determining Manufacturer’s Vertical Control and Satisfaction with Supplier Performance,” 2008, coau., Journal of Business and Industrial Marketing 23(1): 48-58.
- “Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Andersen,” 2007, coau., Auditing: A Journal of Practice & Theory 26(2)(SSCI): 95-116.
- “A Study in Building Blocks of Long-Term Orientation in Inter-firm Relationships,” 2007, coau., Journal of Business Research 60(12): 1225-1233.
- “A Market Orientation in Supply Chain Management,” 2007, coau., Journal of the Academy of Marketing Science 35(4): 507-522.
- "Accounting for Stock Based Compensation - Disclosure Practice and International Comparison,” 2006, coau., Korean Accounting Journal 15: 165-195. [printed in Korean]
- "The Association between Stock Option Compensation Expense and Earnings Management,” 2006, coau., Korean Accounting Journal 15: 159-179. [printed in Korean]
- "Audit and Performance Evaluation of Government Controlled Companies and Earnings Management,” 2006, coau., Yonsei Business Review 43(1): 81-105. [printed in Korean]
- "NAS and the BRC's Attributes of Effective Audit Committees, and Security Market's Reaction,” 2006, Yonsei Business Review 42(2): 205-223.
- "The Stability of International Joint Ventures," 2006, coau., Multinational Business Review 14(3): 53-70.
- "Is Collaboration Paying Off for Firms? A Call for a Formalized Approach to Strategic Supply Chain Collaboration," 2006, coau., Business Horizons, 49, 61-70.
- "The Stability of International Joint Ventures," 2006, coau., Multinational Business Review 14(3): 53-70.
- "Is Collaboration Paying Off for Firms? A Call for a Formalized Approach to Strategic Supply Chain Collaboration," 2006, coau., Business Horizons, 49, 61-70.
- "Pricing on Financial Information Systems and Internal Audit Services by Successor Auditors,” 2005, Managerial Auditing Journal 20: 970-980.
- "The Relationship of Audit Committee Characteristics with Endogenously Determined Audit and Non-Audit Fees,” 2005, coau., Quarterly Journal of Business and Economics 44 (Fall): 93-112.
- “Supply Chain Collaboration: What’s Happening?” 2005, coau., International Journal of Logistics Management 16 (2): 237-256.
- “The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors,” 2003, coau., Auditing: A Journal of Practice & Theory 22 (March)(SSCI): 93-108.
- “Client Characteristics, Abnormal Accruals, and Auditor Switches,” 2003, coau., Asia-Pacific Journal of Accounting and Economics (APJAE) 10 (1)(SSCI): 31-56.
- “Toward a Unified Theory of Logistics,” 2004, coau., International Journal of Physical Distribution and Logistics Management 34 (8): 606-627.
- "Developing and Measuring Supply Chain Management Concepts," 2004, coau., Journal of Business Logistics, 25 (1), 63-99.
- "The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors,” 2003, coau., Auditing: A Journal of Practice & Theory 22 (March) (SSCI): 93-108.
- "Client Characteristics, Abnormal Accruals, and Auditor Switches,” 2003, coau., Asia-Pacific Journal of Accounting and Economics (APJAE) 10 (1)(SSCI): 31-56.
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"I-Market Orientation: An Internet-Mediated Market Orientation," 2002, coau., Journal of Marketing Theory and Practice 10 (2): 1-11.
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"Developing Web-Based Comparison-Shopping Agent Systems with a Multi-Attribute Decision Making Model,”2002, coau., The E-Business Review 2: 143-146.
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"I-Market Orientation: An Internet-Mediated Market Orientation," 2002, coau., Journal of Marketing Theory and Practice 10 (2): 1-11.
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“Developing Web-Based Comparison-Shopping Agent Systems with a Multi-Attribute Decision Making Model,”2002, coau., The E-Business Review 2: 143-146.
