Personal profile
In Korean
이승재 교수(경상대학 경영학부)
Education
o (2010) B.A., Dongguk Universty, Seoul, Republic of Korea
o (2016) M.A., University of Texas at Dallas, Dallas, U.S.A
o (2023) Ph.D., Korea University, Seoul, Republic of Korea
o (2016) M.A., University of Texas at Dallas, Dallas, U.S.A
o (2023) Ph.D., Korea University, Seoul, Republic of Korea
Professional Experience
o (2024.09~Present) Assistant Professor, KyungPook National University, Daegu, Republic of Korea
o (2023.02~2024.06) Postdoctoral Researcher, Institute for Business Research and Education (IBRE), Korea University, Seoul, Republic of Korea
o (2023.02~2024.06) Postdoctoral Researcher, Institute for Business Research and Education (IBRE), Korea University, Seoul, Republic of Korea
Research Interests
Financial Accounting, ESG Disclosure.
Major Research Achievements
o Efficient access to qualitative data: a case of MD&A analysis from 10-K with Python via SEC’s API
o Accounting Executives and Readability of 10-K Reports
o The Effects of Communication between an External Auditor and a Firm’s Governance on the Detection of Embezzlement and Malpractice
o The Effect of Managerial Ability on Tax Risk
o Annual Report Readability and Disclosure of Preliminary Earnings
o An Overview on Accounting of Virtual Currency and Policy Implications
o Overview on Firm’s Sustainability Report and Third-party Assurance: An analysis of Corporate Cases
o Accounting Executives and Readability of 10-K Reports
o The Effects of Communication between an External Auditor and a Firm’s Governance on the Detection of Embezzlement and Malpractice
o The Effect of Managerial Ability on Tax Risk
o Annual Report Readability and Disclosure of Preliminary Earnings
o An Overview on Accounting of Virtual Currency and Policy Implications
o Overview on Firm’s Sustainability Report and Third-party Assurance: An analysis of Corporate Cases
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Collaborations and top research areas from the last five years
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Research output
- 7 Article
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Corporate Governance and Annual Report Readability: Testing the Management Obfuscation Hypothesis
Lee, S. J., Choi, J. H. & Kim, J. T., 2025, (Accepted/In press) In: Emerging Markets Finance and Trade.Research output: Contribution to journal › Article › peer-review
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COVID-19 and Cost Stickiness: the Impact of the Pandemic on Resource Management Decisions
Lee, S. J., Kim, H. & Lee, J. H., 2025, (Accepted/In press) In: Applied Economics.Research output: Contribution to journal › Article › peer-review
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ESG controversies and corporate tax avoidance
Kim, Y. M. & Lee, S. J., 2025, (Accepted/In press) In: Applied Economics Letters.Research output: Contribution to journal › Article › peer-review
1 Scopus citations -
Integrating ESG and innovation: the path to ambidextrous and profitable corporate strategies
Kim, K. & Lee, S. J., 2025, (Accepted/In press) In: Applied Economics.Research output: Contribution to journal › Article › peer-review
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Robot taxes and corporate cash holdings: evidence from a policy-induced natural experiment
Sim, J. Y., Lee, S. J. & Chun, H., 2025, (Accepted/In press) In: Applied Economics.Research output: Contribution to journal › Article › peer-review