Professor in Accounting
Accounting BSc and MSc Programme Coordinator
  • Ph.D. in Business Administration (Accounting), Seoul National University, Korea (2006)
  • MBA, Massachusetts Institute of Technology, USA (1995)
  • Bachelor of Business Administration, Seoul National University, Korea (1987)
  • Professor, Department of Accounting and Information Management, University of Macau (Aug. 2020 – present)
  • Associate Professor, Department of Accounting and Information Management, University of Macau (Aug. 2013 – Aug. 2020)
  • Assistant Professor, Department of Accountancy, City University of Hong Kong (Aug. 2006 – Jul. 2013)
  • FBA Research Award 2017 (Accounting)
  • Certificate of One of 5 Most Highly Cited Papers Published in 2013 Journal of Accounting and Public Policy counted for 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”.
  • Undergraduate Courses
    • Intermediate Accounting I (ACCT2001)
    • Accounting Theory (ACCT4001)
  • Graduate Courses
    • Financial Risk Management (ACCT7053)
    • Accounting Research Methods and Seminar (ACCT8011)
    • Contemporary Research in Accounting (ACCT8012)
    • Research Writing (BAGC8000)
  • Valuation
  • Cost of capital
  • Earnings management
  • Conservatism
  • Auditing
  • Disclosure and information environment
  • Analyst forecasts
  • Corporate governance
  1. Choi, A., Lee, E., Park, S., and Sohn, B., (2021), The Differential Effect of Accrual-Based and Real Earnings Management on Audit Fees: International Evidence, Accounting and Business Research, Forthcoming. (ABS3)
  2. Huang, S., Lam, B., Liu, M., Sohn, B. and Yuen, D., (2021), The Impact of Labor Union Power on Stock Price Synchronicity: International Evidence, Asia-Pacific Journal of Accounting and Economics, V28(1), 117-132. (ABS2)
  3. Sohn, B. and Shim, H., (2019), Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences, Asia-Pacific Journal of Business Review, V4(1), 1-34.
  4. Choi, A., Choi, J. and Sohn, B., (2018), The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence, Contemporary Accounting Research, V35(4), 2225-2257. (ABS4, FT50)
  5. Choi, A., Sohn, B. and Yuen, D., (2018), Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?, Asia-Pacific Journal of Accounting and Economics, V25(1-2), 21-41. (ABS2)
  6. Shim, H. and Sohn, B., (2018), The Effects of SOX and Internal Control Weaknesses on the Relationship between the Real Earnings Management and Audit Fees, Asia Pacific Journal of Business Review, V2(2), 17-44.
  7. Sohn, B. and Zhou, L., (2017), Political Connections and Accounting Conservatism: Evidence from Chinese Listed Firms, Corporate Ownership and Control, V15(1), 143-154.
  8. Cho, H., Lee, B., Lee, W. and Sohn, B., (2017), Do Labor Unions Always Lead to Underinvestment?, Journal of Management Accounting Research, V29(1), 45-66. (ABS2)
  9. Sohn, B., (2016), The Effect of Accounting Comparability on the Accrual-Based and Real Earnings Management, Journal of Accounting and Public Policy, V35(5), 513-539. (ABS3)
  10. Chung, R., Lee, B., Lee, W. and Sohn, B., (2016), Do Managers Withhold Good News from Labor Unions?, Management Science, V62(1), 46-68. (ABS4*, FT50, UTD)
  11. Hwang, L. and Sohn, B., (2014), A New Value-to-Price Anomaly and the Idiosyncratic Risk, KR Accounting Review, V39(2), 35-76.
  12. Kim, J. and Sohn, B., (2013), Real Earnings Management and Cost of Capital, Journal of Accounting and Public Policy, V32(6), 518-543. (ABS3)
  13. Sohn, B., (2012), Analyst Forecast, Accounting Conservatism and the Related Valuation Implications, Accounting and Finance, V52(s1), 311-341. (ABS2)
  14. Sohn, B., (2012), Equity Value, Implied Cost of Equity and Shareholders’ Real Options, Accounting and Finance, V52(2), 519-541. (ABS2)
  15. Hwang, L. and Sohn, B., (2010), Return Predictability and Shareholders’ Real Options, Review of Accounting Studies, V15(2), 367-402. (ABS4, FT50)
  16. Hwang, L., Kym, M., Lee, W. and Sohn, B., (2005), Investor Sophistication, Arbitrage Risk, and the Mispricing of Accruals in Korean Listed Firms, KR Accounting Review, V30(Special edition 1), 59-91.
  1. Hwang, L., Kym, M., Lee, W. and Sohn, B., (2007), Changes in Value Relevance, Timeliness, and Transparency of Reported Accounting Information: An Analysis of Korean Listed Firms, Research Book published by Institute of Management Research, Seoul National University
  • PhD Students
    • Xi, Xunzhuo from Aug. 2018
    • Riu, Ruohan from Aug. 2020
  • Master Students
    • August 2017 – December 2018: Supervisor of master thesis for Queenie Que
    • August 2016 – June 2018: Supervisor of master thesis for Carrie Hao
    • January 2014 – August 2017: Supervisor of master thesis for Zhiwei Zhang
    • August 2014 – September 2016: Supervisor of master thesis for Linfei Luo
    • December 2013 – April 2016: Supervisor of master thesis for Ling Zhou