Faculty Information

정운오's photo

  • JUNG, WOON OH

  • Professor
  • · Office:  Bldg 58, Room 405
  • · TEL:  02-880-5764
  • · E-mail:  wjung@snu.ac.kr

Woon-Oh Jung is the Samil PWC Professor of Accounting at Seoul National University where he currently serves as the Chair of the Committee of International Relations. Jung was Associate Professor at the School of Business Administration at Hanyang University in Seoul, Korea since 1994 before he joined the SNU faculty in 1998. He also was Assistant Professor from 1986 to 1992, and promoted to Associate Professor with tenure at the College of Commerce of the University of Illinois, Urbana-Champaign in the U.S.A. He did his undergraduate work in international economics at SNU, and received his MBA degree from Cornell University, and his Ph.D. in Management from UCLA.
Jung’s research has involved the application of information economics and game theory to various issues and problems in accounting and taxation. His early research employed the signaling paradigm to demonstrate how accounting changes by managers convey information to the capital market, and how much inside information managers disclose (or withhold) in equilibrium. His research interests have broadened later considerably to include taxation. His research in taxation addressed how taxpayer uncertainty about the actual post-audit tax liability can influence the reporting decisions of taxpayers, the audit policy of the tax enforcement agency, and social welfare. More recently, his research interests have shifted toward more practical issues in the area of tax planning. His research works were published in the Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of the American Taxation Association, Economics Letter, Asia-Pacific Journal of Financial Studies, and many more academic and professional journals.
Jung’s earlier research work that focused on tax compliance under uncertainty culminated in a publication in the Accounting Review. This article was among the first few rigorous attempts in the accounting literature to examine the effects of taxpayer uncertainty. The contribution of this paper was recognized by the American Taxation Association which gave him and his coauthor the 1990 Manuscript Award. Jung’s later work that studied empirically the tax effect reflected in the stock price adjustments on ex-dividend dates received the 2002 Manuscript award from the Korean Accounting Association. His other work that investigated the impact on real-estate gift transactions of the change in the deductive ceiling for spouse gift taxes also received the Manuscript Award in 2009 from the Korean Academic Society of Taxation. Jung has recently served as President of the Korea Academic Society of Taxation.