Emeritus Faculty
02-880-5764
Bldg 58, Room 405
wjung@snu.ac.krProfessor Introduction
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.
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.
Education & Experiences
[Education]
1981 - 86: Ph.D. (Management), University of California, Los Angeles (UCLA)
1979 - 81: M.B.A., Cornell University.
1972 - 76: B.S. (International Economics), Seoul National University.
[Honors and Awards]
2014: SNU CBA best lecturer award
2012: SNU CBA best lecturer award
2009: Korean Accounting Review best manuscript award
2003: Samil Distinguished Professorship, Samil Public Accounting Firm, Korea
2002: Korean Accounting Association Manuscript Award.
Tax Effect Reflected on Ex-Day Stock Price Behavior: Cases of Stock Distributions and Stock Dividends," with Kyu-An Jeon and Moon-Hyun Kim, Korean Accounting Review (March 2002)
1995, 1998-2001: Research Grant, Korea Research Foundation
1996: Research Grant, Korean Development Institute
1990-92: KPMG Peat Marwick Faculty Fellowship.
1991: KPMG Peat Marwick Tax Research Grant (with Paul Beck and Jon Davis)
1990: American Taxation Association Manuscript Award
Taxpayers Reporting Decisions and Auditing under Information Asymmetry, with Paul Beck, The Accounting Review (July 1989)
1990: Teaching Award, Department of Accountancy, University of Illinois
1989: KPMG Peat Marwick Tax Research Grant (with Paul Beck and Jon Davis)
1988-90: KPMG Peat Marwick Research Fellowship
1985: Touche Ross Fellowship, UCLA
1984: Bryman Fellowship, UCLA
1983: Touche Ross Fellowship, UCLA
1983: American Accounting Association Doctoral Consortium Fellow
1981-83: IBRD Fellowship, Korean Ministry of Education
[Professional Organizations]
Korean Accounting Association; Korean Management Association;
Korean Taxation Association
American Accounting Association; American Taxation Association
1981 - 86: Ph.D. (Management), University of California, Los Angeles (UCLA)
1979 - 81: M.B.A., Cornell University.
1972 - 76: B.S. (International Economics), Seoul National University.
[Honors and Awards]
2014: SNU CBA best lecturer award
2012: SNU CBA best lecturer award
2009: Korean Accounting Review best manuscript award
2003: Samil Distinguished Professorship, Samil Public Accounting Firm, Korea
2002: Korean Accounting Association Manuscript Award.
Tax Effect Reflected on Ex-Day Stock Price Behavior: Cases of Stock Distributions and Stock Dividends," with Kyu-An Jeon and Moon-Hyun Kim, Korean Accounting Review (March 2002)
1995, 1998-2001: Research Grant, Korea Research Foundation
1996: Research Grant, Korean Development Institute
1990-92: KPMG Peat Marwick Faculty Fellowship.
1991: KPMG Peat Marwick Tax Research Grant (with Paul Beck and Jon Davis)
1990: American Taxation Association Manuscript Award
Taxpayers Reporting Decisions and Auditing under Information Asymmetry, with Paul Beck, The Accounting Review (July 1989)
1990: Teaching Award, Department of Accountancy, University of Illinois
1989: KPMG Peat Marwick Tax Research Grant (with Paul Beck and Jon Davis)
1988-90: KPMG Peat Marwick Research Fellowship
1985: Touche Ross Fellowship, UCLA
1984: Bryman Fellowship, UCLA
1983: Touche Ross Fellowship, UCLA
1983: American Accounting Association Doctoral Consortium Fellow
1981-83: IBRD Fellowship, Korean Ministry of Education
[Professional Organizations]
Korean Accounting Association; Korean Management Association;
Korean Taxation Association
American Accounting Association; American Taxation Association
Publications
[Publications in Refereed Journals]
Impact of the Post-Economic-Crisis Changes in Audit Environment on Accounting Fraud and Auditor Independence (in Korean) with Sonku Kim and Sang-Seung Lee, Korean Management Review, Vol. 33, No. 4 (2004), pp. 1021-1040.
Impacts on Bonds Returns of Global Taxation of Financial Incomes in Korea (in Korean) with Heechun Rho, Korean Accounting Review, Vol. 29, No. 3 (2004), pp. 91-113.
Trends in Accounting Research (in Korean), Korean Accounting Journal, Vol. 12, No. 4 (2003), pp.1-12.
Evidence on the Existence of Implicit Taxes in Korean Bonds Market (in Korean) with Gyungye Yi, Korean Accounting Review, Vol. 27, No. 4 (2002), pp. 57-83.
Tax Effect Reflected on Ex-Day Stock Price Behavior: Cases of Stock Distributions and Stock Dividends (in Korean) with Kyu-An Jeon and Moon-Hyun Kim, Korean Accounting Review, Vol. 27, No. 1 (2002), pp. 137-162.
International Harmonization as a Guideline for Promulgating Korean Accounting Standards (in Korean) with Jiin Chang, Korean Accounting Journal, Vol. 10, No. 2 (June 2001), pp. 139-158.
An Analysis of the Economic Consequences of 2001 Pension Tax Rule Changes, (in Korean) with Chan-Woong Park, Korean Accounting Journal, Vol. 10, No. 2 (June 2001), pp. 29-51.
Implicit Taxes of Bonds without Real Names and Some Policy Implications, (in Korean) Korean Management Review, Vol. 30, No. 1 (February 2001), pp. 1- 25.
Taxpayer Disclosure and Penalty Laws, with Paul Beck and Jon Davis, Journal of Public Economic Theory, Vol. 2 No. 2 (April 2000), pp. 241-270.
Applications of Co-operative Game Theory in Tele-communication Industry, (in Korean) Korean Journal of Management, Vol. 1, No. 1 (July 2000), pp. 229-252.
Tax Effect and Ex-Day Price Adjustment, (in Korean) with Kyu-An Jeon Korean Accounting Review, Vol. 24, No. 2 (1999), pp. 1-28.
Microeconomics-Based Tax Research: A Survey, (in Korean) Korean Accounting Review, Vol. 23, No. 3 (1998), pp. 107-135.
An Empirical Study on the Compensation Contracts in the Agency Relationship between Taxi Companies and Cab Drivers, (in Korean) Korean Accounting Review, Vol. 22, No. 3 (1997), pp. 149-180.
Tax Saving Effect of Asset Revaluation and Its Optimal Timing, (in Korean) Korean Management Review, Vol. 26, No. 2 (1997), pp. 355-387.
A Theoretical Study on the Estimated Income Taxation System in Korea, Korean Social Science Journal Vol. 23 (1997), pp. 199-224.
The Effect of Taxation on Asset Returns, (in Korean) Korean Journal of Taxation Research, No. 8 (1996), pp. 101-124.
Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence, with Paul Beck and Jon Davis, Contemporary Accounting Research (Spring 1996), pp. 49-80.
Incentive Contracts and Cost Allocation, with Young K. Kwon, The Hanyang Journal of Economic Studies (May 1996), pp. 47-62.
Tax Litigation, Tax Reporting Game and Social Costs, Journal of the American Taxation Association (Fall 1995), pp. 1-19.
Taxpayer Aggression and Tax Complexity under Strategic and Non-Strategic Audits: Experimental Evidence, with Paul Beck and Jon Davis, Contemporary Accounting Research (Fall 1992), pp. 86-112.
Tax Reporting Game under Uncertain Tax Laws and Asymmetric Information, Economics Letters (November 1991), pp. 323-329.
The Economics of Taxpayer Reporting under Uncertainty: Experimental Evidence, with Paul Beck and Jon Davis, The Accounting Review (July 1991), pp. 535-558.
Strategic Choice of Inventory Accounting Methods, Contemporary Accounting Research (Fall 1989), pp. 1-25.
Taxpayers’ Reporting Decisions and Auditing under Information Asymmetry, with Paul Beck, The Accounting Review (July 1989), pp. 468-487.
Taxpayer Compliance under Uncertainty, with Paul Beck, Journal of Accounting and Public Policy (Spring 1989), pp. 1-27.
Disclosure When the Market is Unsure of Information Endowment of Managers, with Young Kwon, Journal of Accounting Research (Spring 1988), pp. 146-153.
[Research Projects and Special Reports (in Korean)]
A Harmonization of Accounting Standards with Commercial and Related Laws, (June 2001) with Kunsik Kim and Chang Hee Lee, Published by Korea Financial Supervisory Commission.
A Study on Financing for Research and Development Activities, (November 1996) with Won-Young Lee, Jong-Kuk Song, Ji-Sung Yu, and Dae-Keun Park, Published by Korea Development Institute.
A Study on Asset Revaluation Practices in Korea - with an Emphasis on Tax Effect, (November 1995) with Moon-Sun Lee and In-Chul Na, Published by Institute of Management Research, College of Economics and Business Administration, Hanyang University.
[Books (in Korean)]
『Accounting Theory』 with Sang-Oh Nam (4e) (February 2001)
『Intermediate Accounting』 with Inchul Na and Myung-Kon Lee
(1e, August 2002; 2e, February 2005)
[Invited Presentations, Discussions & Conference Participation]
R26; Korea University Accounting Workshop: Paper Presentation (September 2004)
R26; Korean Management Association Annual Meeting: Paper Presentation & Discussion (August 2004)
R26; Korean Accounting Association Annual Convention: Paper Presentation (June 2004)
R26; Asian Academic Accounting Association Doctoral Consortium Main Speaker (October 2003)
R26; Korea University Accounting Workshop: Paper Presentation (September 2002)
R26; Symposium on Business Ethics, Seoul National University: Discussant (June 2002)
R26; Korean Management Association Winter Meeting: Discussant for the Plenary Session on Current Status and Development Strategies for Korean MBA Education (February 2002)
R26; Korean Management Association Winter Meeting: Paper Presentation (February 2002)
R26; Korean Accounting Association Annual Convention: Plenary Session Speaker on 「Long-Term Development of Korean Accounting Standards」(June 2001)
R26; Korean Accounting Doctoral Consortium, Invited Lecturer (June 2001)
R26; Korean Taxation Association Fall Meeting: Discussant (October 2000)
R26; Korean Accounting Association Annual Convention: Paper Presentation (June 2000)
R26; Korean Taxation Association Spring Meeting: Paper Presentation (April 2000)
R26; Korean Taxation Association Workshop: Invited Lecturer (February 2000)
R26; Korean Accounting Association Winter Meeting: Presentation (December 1999)
R26; Korean Accounting Association Annual Convention: Presentation (June 1999)
R26; Korean Accounting Association Winter Meeting: Presentation (December 1998)
R26; Chonnam University Accounting Workshop: Presentation (October 1998)
R26; Symposium on International Taxation, Seogang University: Discussant(August 1997)
R26; Korean Accounting Association Annual Convention: Presentation (June 1997)
R26; Korean Telecommunication Association Symposium: Presentation(September, 1996)
R26; Korean Accounting Doctoral Consortium, Invited Lecturer (June 1995)
R26; Chonnam University Accounting Workshop: Presentation (December 1994)
R26; Korean Accounting Association Annual Convention: Presentation (December 1993)
R26; Dong-A University Accounting Workshop: Presentation (November 1993)
R26; Seoul National University Accounting Workshop: Presentation (September 1993)
R26; Stanford University Summer Tax Conference (July 1992)
R26; Pennsylvania State University Accounting Colloquium: Presentation(February 1992)
R26; University of Illinois Tax Symposium, Discussant (September 1991)
R26; Conference on Monitoring the Performance of Economic Entities at McMaster University: Presentation (April 1990)
R26; Purdue University Accounting Workshop: Presentation (March 1990)
R26; The KPMG Peat Marwick Foundation Tax Professors Symposium: Presentation (August 1989)
R26; Big Ten Accounting Doctoral Consortium Faculty Representative (April 1988)
R26; American Accounting Association Annual Convention: Presentation (August 1987)
R26; American Accounting Association New Faculty Consortium Fellow (January 1987)
[Professional Service]
R26; Member, Advisory Committee, Association of KOSDAQ Firms (2000-present)
R26; Chair, SSCI Committee, Korean Accounting Association (2002-2004)
R26; Vice President, Korean Academic Taxation Association (2003-2004)
R26; Chair, Planning Committee, Korean Accounting Association (2001-2002)
R26; Korea Accounting Standards Board Member (1999-2002)
R26; Chair, Committee for Tax Research, Korean Accounting Association (2000-2001)
R26; Member, Subcommittee for Accounting Standards, Financial Supervisory Commission (1999)
R26; Director, Korean Academic Taxation Association (1998-1999)
R26; Member, Committee for Manuscript Award, Korean Accounting Association (1998-1999)
R26; Chair, Committee for International Affairs, Korean Accounting Association (1996)
R26; Editor: Korean Accounting Review (1997-1998)
R26; Editorial Board Member:
International Journal of Accounting (2000 - 2003)
Korean Management Review (2000 - 2002)
Korean Accounting Review, Korean Accounting Journal (1995-96),
The Hanyang Journal of Economic Studies (1996)
R26; Ad Hoc Referee:
Korean Management Review, Korean Journal of Taxation Research,
The Accounting Review, Journal of Accounting Research,
The Journal of the American Taxation Association
Impact of the Post-Economic-Crisis Changes in Audit Environment on Accounting Fraud and Auditor Independence (in Korean) with Sonku Kim and Sang-Seung Lee, Korean Management Review, Vol. 33, No. 4 (2004), pp. 1021-1040.
Impacts on Bonds Returns of Global Taxation of Financial Incomes in Korea (in Korean) with Heechun Rho, Korean Accounting Review, Vol. 29, No. 3 (2004), pp. 91-113.
Trends in Accounting Research (in Korean), Korean Accounting Journal, Vol. 12, No. 4 (2003), pp.1-12.
Evidence on the Existence of Implicit Taxes in Korean Bonds Market (in Korean) with Gyungye Yi, Korean Accounting Review, Vol. 27, No. 4 (2002), pp. 57-83.
Tax Effect Reflected on Ex-Day Stock Price Behavior: Cases of Stock Distributions and Stock Dividends (in Korean) with Kyu-An Jeon and Moon-Hyun Kim, Korean Accounting Review, Vol. 27, No. 1 (2002), pp. 137-162.
International Harmonization as a Guideline for Promulgating Korean Accounting Standards (in Korean) with Jiin Chang, Korean Accounting Journal, Vol. 10, No. 2 (June 2001), pp. 139-158.
An Analysis of the Economic Consequences of 2001 Pension Tax Rule Changes, (in Korean) with Chan-Woong Park, Korean Accounting Journal, Vol. 10, No. 2 (June 2001), pp. 29-51.
Implicit Taxes of Bonds without Real Names and Some Policy Implications, (in Korean) Korean Management Review, Vol. 30, No. 1 (February 2001), pp. 1- 25.
Taxpayer Disclosure and Penalty Laws, with Paul Beck and Jon Davis, Journal of Public Economic Theory, Vol. 2 No. 2 (April 2000), pp. 241-270.
Applications of Co-operative Game Theory in Tele-communication Industry, (in Korean) Korean Journal of Management, Vol. 1, No. 1 (July 2000), pp. 229-252.
Tax Effect and Ex-Day Price Adjustment, (in Korean) with Kyu-An Jeon Korean Accounting Review, Vol. 24, No. 2 (1999), pp. 1-28.
Microeconomics-Based Tax Research: A Survey, (in Korean) Korean Accounting Review, Vol. 23, No. 3 (1998), pp. 107-135.
An Empirical Study on the Compensation Contracts in the Agency Relationship between Taxi Companies and Cab Drivers, (in Korean) Korean Accounting Review, Vol. 22, No. 3 (1997), pp. 149-180.
Tax Saving Effect of Asset Revaluation and Its Optimal Timing, (in Korean) Korean Management Review, Vol. 26, No. 2 (1997), pp. 355-387.
A Theoretical Study on the Estimated Income Taxation System in Korea, Korean Social Science Journal Vol. 23 (1997), pp. 199-224.
The Effect of Taxation on Asset Returns, (in Korean) Korean Journal of Taxation Research, No. 8 (1996), pp. 101-124.
Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence, with Paul Beck and Jon Davis, Contemporary Accounting Research (Spring 1996), pp. 49-80.
Incentive Contracts and Cost Allocation, with Young K. Kwon, The Hanyang Journal of Economic Studies (May 1996), pp. 47-62.
Tax Litigation, Tax Reporting Game and Social Costs, Journal of the American Taxation Association (Fall 1995), pp. 1-19.
Taxpayer Aggression and Tax Complexity under Strategic and Non-Strategic Audits: Experimental Evidence, with Paul Beck and Jon Davis, Contemporary Accounting Research (Fall 1992), pp. 86-112.
Tax Reporting Game under Uncertain Tax Laws and Asymmetric Information, Economics Letters (November 1991), pp. 323-329.
The Economics of Taxpayer Reporting under Uncertainty: Experimental Evidence, with Paul Beck and Jon Davis, The Accounting Review (July 1991), pp. 535-558.
Strategic Choice of Inventory Accounting Methods, Contemporary Accounting Research (Fall 1989), pp. 1-25.
Taxpayers’ Reporting Decisions and Auditing under Information Asymmetry, with Paul Beck, The Accounting Review (July 1989), pp. 468-487.
Taxpayer Compliance under Uncertainty, with Paul Beck, Journal of Accounting and Public Policy (Spring 1989), pp. 1-27.
Disclosure When the Market is Unsure of Information Endowment of Managers, with Young Kwon, Journal of Accounting Research (Spring 1988), pp. 146-153.
[Research Projects and Special Reports (in Korean)]
A Harmonization of Accounting Standards with Commercial and Related Laws, (June 2001) with Kunsik Kim and Chang Hee Lee, Published by Korea Financial Supervisory Commission.
A Study on Financing for Research and Development Activities, (November 1996) with Won-Young Lee, Jong-Kuk Song, Ji-Sung Yu, and Dae-Keun Park, Published by Korea Development Institute.
A Study on Asset Revaluation Practices in Korea - with an Emphasis on Tax Effect, (November 1995) with Moon-Sun Lee and In-Chul Na, Published by Institute of Management Research, College of Economics and Business Administration, Hanyang University.
[Books (in Korean)]
『Accounting Theory』 with Sang-Oh Nam (4e) (February 2001)
『Intermediate Accounting』 with Inchul Na and Myung-Kon Lee
(1e, August 2002; 2e, February 2005)
[Invited Presentations, Discussions & Conference Participation]
R26; Korea University Accounting Workshop: Paper Presentation (September 2004)
R26; Korean Management Association Annual Meeting: Paper Presentation & Discussion (August 2004)
R26; Korean Accounting Association Annual Convention: Paper Presentation (June 2004)
R26; Asian Academic Accounting Association Doctoral Consortium Main Speaker (October 2003)
R26; Korea University Accounting Workshop: Paper Presentation (September 2002)
R26; Symposium on Business Ethics, Seoul National University: Discussant (June 2002)
R26; Korean Management Association Winter Meeting: Discussant for the Plenary Session on Current Status and Development Strategies for Korean MBA Education (February 2002)
R26; Korean Management Association Winter Meeting: Paper Presentation (February 2002)
R26; Korean Accounting Association Annual Convention: Plenary Session Speaker on 「Long-Term Development of Korean Accounting Standards」(June 2001)
R26; Korean Accounting Doctoral Consortium, Invited Lecturer (June 2001)
R26; Korean Taxation Association Fall Meeting: Discussant (October 2000)
R26; Korean Accounting Association Annual Convention: Paper Presentation (June 2000)
R26; Korean Taxation Association Spring Meeting: Paper Presentation (April 2000)
R26; Korean Taxation Association Workshop: Invited Lecturer (February 2000)
R26; Korean Accounting Association Winter Meeting: Presentation (December 1999)
R26; Korean Accounting Association Annual Convention: Presentation (June 1999)
R26; Korean Accounting Association Winter Meeting: Presentation (December 1998)
R26; Chonnam University Accounting Workshop: Presentation (October 1998)
R26; Symposium on International Taxation, Seogang University: Discussant(August 1997)
R26; Korean Accounting Association Annual Convention: Presentation (June 1997)
R26; Korean Telecommunication Association Symposium: Presentation(September, 1996)
R26; Korean Accounting Doctoral Consortium, Invited Lecturer (June 1995)
R26; Chonnam University Accounting Workshop: Presentation (December 1994)
R26; Korean Accounting Association Annual Convention: Presentation (December 1993)
R26; Dong-A University Accounting Workshop: Presentation (November 1993)
R26; Seoul National University Accounting Workshop: Presentation (September 1993)
R26; Stanford University Summer Tax Conference (July 1992)
R26; Pennsylvania State University Accounting Colloquium: Presentation(February 1992)
R26; University of Illinois Tax Symposium, Discussant (September 1991)
R26; Conference on Monitoring the Performance of Economic Entities at McMaster University: Presentation (April 1990)
R26; Purdue University Accounting Workshop: Presentation (March 1990)
R26; The KPMG Peat Marwick Foundation Tax Professors Symposium: Presentation (August 1989)
R26; Big Ten Accounting Doctoral Consortium Faculty Representative (April 1988)
R26; American Accounting Association Annual Convention: Presentation (August 1987)
R26; American Accounting Association New Faculty Consortium Fellow (January 1987)
[Professional Service]
R26; Member, Advisory Committee, Association of KOSDAQ Firms (2000-present)
R26; Chair, SSCI Committee, Korean Accounting Association (2002-2004)
R26; Vice President, Korean Academic Taxation Association (2003-2004)
R26; Chair, Planning Committee, Korean Accounting Association (2001-2002)
R26; Korea Accounting Standards Board Member (1999-2002)
R26; Chair, Committee for Tax Research, Korean Accounting Association (2000-2001)
R26; Member, Subcommittee for Accounting Standards, Financial Supervisory Commission (1999)
R26; Director, Korean Academic Taxation Association (1998-1999)
R26; Member, Committee for Manuscript Award, Korean Accounting Association (1998-1999)
R26; Chair, Committee for International Affairs, Korean Accounting Association (1996)
R26; Editor: Korean Accounting Review (1997-1998)
R26; Editorial Board Member:
International Journal of Accounting (2000 - 2003)
Korean Management Review (2000 - 2002)
Korean Accounting Review, Korean Accounting Journal (1995-96),
The Hanyang Journal of Economic Studies (1996)
R26; Ad Hoc Referee:
Korean Management Review, Korean Journal of Taxation Research,
The Accounting Review, Journal of Accounting Research,
The Journal of the American Taxation Association
