Prof. Charlie Byung Cherl SOHN

Associate Professor in Accounting

Faculty of Business Administration
University of Macau, E22
Avenida da Universidade, Taipa, Macau, China

Contact Information

Room: E22-3077
Telephone: (853) 8822-4571
E-mail: bcsohn
  • Ph.D. in Accounting, Seoul National University, Republic of Korea, 2006
  • MBA, Massachusetts Institute of Technology, USA, 1995
  • BBA(Highest Aacademic Award), Seoul National University, Republic of Korea, 1987
  • Associate Professor, University of Macau, August 2013 – Present
  • Assistant Professor of Accounting, City University of Hong Kong, August 2006 – June 2013
  • Undergraduate Courses
    • Intermediate Accounting I (ACCT211)
  • Postgraduate Courses
    • Financial Risk Management (ACCT753)
    • Research Writing (RESW800)
    • Contemporary Research in Accounting (ACCT812)
  • Valuation
  • Cost of Capital
  • Earnings Management
  • Accounting Conservatism
  • Analyst Forecasts
  • Auditing
  • Corporate Governance
  • 2016: Certificate of One of 5 Most Highly Cited Papers Published in Journal of Accounting and Public Policy during the period 2014, 2015, and up until June 2016. Awarded in December 2016. The paper was published in 2013, titled “Real Earnings Management and Cost of Capital”.
  • 2015: PI: “The Effects of Internal Control Weakness and its Remediation on Accrual-Based and Real Earnings Management”, MYRG, University of Macau, Amount: MOP 1,079,760.
  • 2011: PI: “Real versus Accrual-Based Earnings Management and the Cost of Equity: Evidence from Hong Kong and Chinese Firms”, General Research Fund (GRF) – Research Grants Council of Hong Kong SAR, Amount: HK$225,180, with Co-PI: Charles Chen in CEIBS.
  1. Choi, A., J. Choi, and B. Sohn. 2018. The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence. Contemporary Accounting Research 35 (4): 2225-2257.
  2. Choi, A., B. Sohn, and D. Yuen. 2018. Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions? Asia-Pacific Journal of Accounting & Economics 25 (1-2): 21-41.
  3. Sohn, B., and L. Zhou. 2017. Political Connections and Accounting Conservatism: Evidence from Chinese Listed Firms. Corporate Ownership and Control 15 (1): 143-154.
  4. Cho, H., B. Lee, W. Lee, and B. Sohn. 2017. Do Labor Unions Always Lead to Underinvestment? Journal of Management Accounting Research 29 (1): 45-66.
  5. Sohn, B. 2016. The Effect of Accounting Comparability on the Accrual-based and Real Earnings Management. Journal of Accounting and Public Policy 35 (5): 513-539.
  6. Chung, R., B. Lee, W. Lee, and B. Sohn. 2016. Do Managers Withhold Good News from Labor Unions? Management Science 62 (1): 46-68.
  7. Hwang, L., and B. Sohn. 2014. A New Value-to-Price Anomaly and the Idiosyncratic Risk.Korean Accounting Review 39 (2): 35-76.
  8. Kim, J., and B. Sohn. 2013. Real Earnings Management and Cost of Capital. Journal of Accounting and Public Policy 32 (6): 518-543.
  9. Sohn, B. 2012. Analyst Forecast, Accounting Conservatism and the Related Valuation Implications. Accounting and Finance 52 (S1): 311-341.
  10. Sohn, B. 2012. Equity Value, Implied Cost of Equity and Shareholders’ Real Options. Accounting and Finance 52 (2): 519-541.
  11. Hwang, L., and B. Sohn. 2010. Return Predictability and Shareholders’ Real Options. Review of Accounting Studies 15 (2): 367-402.
  12. Hwang, L., M. Kym, W. Lee, and B. Sohn. 2007. Changes in value relevance, timeliness, and transparency of reported accounting information: An analysis of Korean listed firms. Institute of Management Research, Seoul National University.
  13. Hwang, L., M. Kym, W. Lee, and B. Sohn. 2005. Investor Sophistication, Arbitrage Risk, and the Mispricing of Accruals in Korean Listed Firms. Korean Accounting Review Special Edition Volume 1: 59-91.