معرفی
Sangshin Pae, Ph.D., is an Associate Professor of Accounting at the Mike Cottrell College of Business, University of North Georgia (UNG), where he has been since 2016. His academic focus spans financial accounting, earnings management, debt contracting, and the role of accounting information in financial agreements.
- Ph.D., Accounting, Purdue University (2008)
- M.B.A., Accounting, Purdue University (2004)
- B.A., Business Administration, Kyung-Hee University (1999)
Dr. Pae’s research centers on financial accounting and reporting, earnings management, and earnings quality, with a particular emphasis on how accounting practices influence debt contracting and agency costs. His work explores the intersection of corporate finance and regulatory compliance.
His publications highlight trends in earnings manipulation, audit quality, and debt contract design. Key themes include corporate governance, financial reporting ethics, and regulatory frameworks like the Sarbanes-Oxley Act.
- Doctoral Consortium Fellow, American Accounting Association
- Krannert Certificate for Outstanding Teaching, Purdue University
Dr. Pae has taught courses such as Principles of Accounting I (ACCT 2101) and Intermediate Accounting III (ACCT 4310). His prior roles include Assistant Professor at Arkansas State University (2008–2015) and Kyungpook National University (2012–2013). He also brings industry experience as a Corporate Banking Officer in South Korea (1999–2004) and service in the Republic of Korea Air Force (1994–1996).
