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David S. Koo

Assistant Professor of Accountancy

Educational Background

Ph.D., University of Georgia, 2013
Masters of Accountancy, University of Georgia, 2008
Bachelor of Economics, Korea University, 2001

Positions Held

Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 2013 to present
Associate Analyst, Korea Deposit Insurance Corporation (KDIC), 2004-2006
Lead Cost Accounting Officer, Korea Army Finance and Accounting Corps (KAFAC), 2001-2004
Associate Auditor, PricewaterhouseCoopers (PwC), 2000-2001

Recent Publications

Koo, S., Ramalingegowda, S., Yu, Y. Forthcoming. The Effect of Financial Reporting Quality on Corporate Dividend Policy. Review of Accounting Studies

Koo, S., Wu, J., Yeung, P. Forthcoming. Earnings Attribution and Information Transfers. Contemporary Accounting Research

Honors and Awards

List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2015

Teaching and Research Interests

Financial Accounting, Cost/Managerial Accounting, Internal Control Systems

Corporate Voluntary Disclosure; Financial Reporting Quality; Archival Auditing