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ACADEMIC AND PROFESSIONAL ENGAGEMENT ACTIVITIES

Expert in financial reporting applying U.S. accounting standards and their effect on firm valuation. In addition to my own research, I encourage graduate students to get involved in research on contemporary accounting issues such as value relevance of accounting and disclosure quality, corporate social responsibility, and corporate governance. Constantly involved in research on banking accounting and regulatory matters as the Audit Committee chairperson of Woori America Bank, a wholly-owned subsidiary of Woori Bank, Seoul, Korea (assets size over $350 billion).

SELECTED CONTRIBUTIONS & PUBLICATIONS

Lee, J.Y., Chung, K., Tang, C.Y. (2016). The Financial Market, Governmental Policy Change, and FirmsÂ鶹´«Ã½™ Cost Performance. International Research Journal of Applied Finance. VII(November 2016), 301 - 315.

Cho, M., Chung, K. (2016). The Effect of Commercial Banks' Internal Control Weaknesses on Loan Loss Reserves and Provisions. Journal of Contemporary Accounting and Economics. 12(1), 61-72.

Chung, K., El-Gazzar, S., Jacob, R. (2011). Reporting of Internal Control Weaknesses and Debt Rating Changes. International Advances In Economic Research. 17(4 (November)), 421-435.

Chung, K. (2007). The Effect of Internal Control Weakness Reporting on Bonds Rating Downgrades: U.S. Experience. Global Business Trends: Contemporary Readings.

Chung, K., Chen, G.T., El-Gazzar, S. (2005). Factors determining commercial banks' allowance for loan losses. Commercial Lending Review. 20(2), 25-32.

Chung, K. (2004). Corporate Acquisition Decisions Under Different Strategic Motivations. Advances in Management Accounting. 12265-286.

Chung, K., Jacob, R.A., Tang, C.Y. (2003). Earnings Managements by Firms Announcing Earnings After SEC Filing. International Advances In Economic Research. 9(2), 152-162.

Chung, K. (2003). Accounting Change for Loan Impairment: The Effect on Creditors¡¯ Loan Loss Policy and Equity Valuation. Commercial Lending Review. 18(1), 15-22.

Chung, K. (2002). The Impact of Accounting for Loan Impairment and Its Market Implication: The Cases of Commercial Banks and Savings Institutions. Global Business Trends: Contemporary Readings. 116-126.

Chung, K., Patel, A. (1999). Implication of Corporate Environmental Disclosurese: Cases in the Chemical and Utilites.Sanitary Services Industry. International Business Practices: Contemporary Readings.

Chung, K., Jacob, R.A., Tang, C.Y. (1998). SEC Filings Prior To Earnings Release in the Wall Street Journal: Firm Characteristics and Earnings Management. International Business Practices: Contemporary Readings. 33-40.

Chung, K., Jacob, R.A. (1996). The Market Implication of Deferred Tax Assets from Net Operating Loss Carryforwards: Evidence from Early Adoption of SFAS No. 109. Oil & Gas Tax Quarterly. 45(2), 363-380.

Chung, K., Strawser, J. (1994). Postretirement Benefits in the Financial Statements: An Analysis and Comparison. Oil & Gas Tax Quarterly. 42(4), 785-799.

Chung, K., Ghicas, D., Tinker, T. (1994). Pension Accounting and Corporate Takeovers. Asia-Pacific Journal of Accounting. 1(1), 73-90.

Chung, K., Ghicas, D., Pastena, V. (1993). Lenders' Use of Accounting Information in the Oil and Gas Industry. The Accounting Review. 68(4), 885-895.

Chung, K., Jacob, R., Neuwirth, P. (1993). Changes in Actuarial Assumptions and Plan Designs After FASB 106. CPA Journal, The. 63(6), 56-60.

Chung, K., Antognini, W.G. (1992). Deferred Tax Accounting for Tax Carryforwards. CPA Journal, The. 62(10), 58-65.