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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

Baginski, S., Campbell, J., Hinson, L., Koo, S. 2018. Do Career Concerns Affect the Delay of Bad News Disclosure? The Accounting Review, 93: 61-95

Koo, S., Lee, D. 2018. Influential Chief Marketing Officers and Management Revenue Forecasts. The Accounting Review, 93: 253-281

Koo, S., Ramalingegowda, S., Yu, Y. 2017. The Effect of Financial Reporting Quality on Corporate Dividend Policy. Review of Accounting Studies, 22: 753-790

Koo, S., Wu, J., Yeung, P. 2017. Earnings Attribution and Information Transfers. Contemporary Accounting Research, 34: 1547-1579

Honors and Awards

Heads Award for Excellence in Accountancy Education, Department of Accountancy, 2018

List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2015, 2016, 2017

Teaching and Research Interests

Financial Accounting, Cost/Managerial Accounting, Internal Control Systems

Corporate Voluntary Disclosure; Financial Reporting Quality; Archival Auditing