Yongoh Roh

Yongoh Roh is an Assistant Professor of Accounting at McGill University's Desautels Faculty of Management, conducting research at the intersection of accounting regulation, capital markets, and financial disclosure practices. His work examines regulatory impacts on corporate behavior and market outcomes through innovative empirical approaches.

Education:

• Ph.D. in Business, Stern School of Business, New York University, 2023
• M.Phil. in Business, New York University, 2020
• M.S. in Accounting, Seoul National University, 2016
• B.A. in Business and B.S. in Statistics, Seoul National University, 2014

Research Interests: Dr. Roh investigates how accounting standards (particularly ASC 842 on leases) influence operational efficiency and internal hiring practices. His disclosure research explores consumer financial protection mechanisms and market transparency, while his fraud detection work pioneers the use of alternative production data (e.g., electricity consumption) to identify financial misreporting. He also examines labor market dynamics within accounting professions and tax-related anomalies in analyst forecasting.

Publication Trends: His research trajectory (2016-2025) demonstrates increasing methodological sophistication, evolving from tax expense anomalies to real-activity fraud detection and regulatory impact studies. Recent work emphasizes practical business implications of accounting standards, leveraging unique datasets to bridge theoretical concepts with operational realities in capital markets and corporate governance.

Scientific Awards and Grants:

• SSHRC Insight Grants (Principal Investigator), 2025-2028
• SSHRC Insight Development Grants (Principal Investigator), 2023-2025
• FRQSC Research Support for New Academics (Principal Investigator), 2023-2026
• Best Paper Award, Asia-Pacific Journal of Financial Studies, 2022

Advising and Grants: As a new faculty member, Dr. Roh has secured competitive research funding totaling over CAD$500,000 as Principal Investigator. His grants support investigations into accounting regulation and disclosure effectiveness, with implications for standard-setting bodies and corporate practitioners. He actively mentors junior researchers and is developing supervision frameworks for graduate students in accounting.