Eun Hye (Grace) Jo

Assistant Professor

Selected Publications

Most recent publications:

"Does audit committee training increase audit effort?", 2026, with Lee Jenny and Scott T, ABACUS (SSCI), Accepted for publication.

"Does financial statement comparability reduce differences in sentiment induced investor trading behaviours?", 2026, with Lee Jenny, ABACUS(SSCI),Forthcoming. https://onlinelibrary.wiley.com/doi/10.1111/abac.12371

"Family firms and audit effort: an empirical examination of audit hours per auditor rank", 2026, with Aier JK, Lee Jenny, and Kim M, International Journal of Auditing (SSCI), 30(2): 248-263, https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.70011

"Is communication between the auditor and audit committee associated with stock price crash risk?", 2025, with Lee Jenny and Scott T, International Journal of Auditing (SSCI), 29(3): 327-347. https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12372

"Female directors and cash holdings adjustment: Evidence from South Korea", 2024, with Aier JK and Lee Jenny, Accounting and Finance (SSCI), 64(6): 4217-4249. https://onlinelibrary.wiley.com/doi/full/10.1111/acfi.13303

"Audit committee personnel training and stock price crash risk", 2024, with Lee Jenny, Finance Research Letters (SSCI), 67, Part A. https://www.sciencedirect.com/science/article/abs/pii/S1544612324008286

“Economic policy uncertainty and managerial short-termism,” 2024, , with Lee Jenny, International Review of Financial Analysis (SSCI), Vol 93, March, https://www.sciencedirect.com/science/article/abs/pii/S1057521924001480

“Corporate social responsibility and labor cost stickiness: a focus on gender,” 2024, with Lee Jenny, Applied Economics Letters (SSCI), 31(21), https://www.tandfonline.com/doi/full/10.1080/13504851.2023.2227410

“Labor unions, pay disparity and financial statement comparability”, 2024, with Lee Jenny, International Journal of Managerial Finance, 20(4): 1094–1118. https://www.emerald.com/ijmf/article-abstract/20/4/1094/1215739/Labor-unions-pay-disparity-and-financial-statement?redirectedFrom=fulltext

“Financial statement comparability and goodwill impairments: Evidence from South Korea”, 2024, with Aier JK, Lee Jenny, Visanathan G, International Journal of Banking, Accounting and Finance, 14(1): 113-150, 2024, https://www.inderscienceonline.com/doi/10.1504/IJBAAF.2024.137119

“Effect of human resource investments in internal controls on goodwill impairment”, with Lee Jenny, 2024, Pacific Accounting Review, 36(1): 39-59. https://www.emerald.com/par/article-abstract/36/1/39/1226880/Effect-of-human-resource-investments-in-internal?redirectedFrom=fulltext

Expanded Publication List

2022 “The effects of ESG performance on ESG committee.” Korean Accounting Journal 31(5): 193-222. Printed in Korean.

2021 “COVID-19 Pandemic and Financial Statement Comparability.” Study on Accounting, Taxation & Auditing 63(2): 94-124. Printed in Korean.

2021 “Impact of COVID-19 on R&D Cost Stickiness in IT industry.” International Journal of Internet, Broadcasting and Communication 13(2): 36-42.

2021 “Economic fee dependence on a client and stock price crash risk: Focusing on the market type.” Study on Accounting, Taxation &Auditing 63(1): 1-43. Printed in Korean.

2020 “The Effect of Board Independence on CEO Turnover.” Management Accounting Association of Korea 20(3): 37-67. Printed in Korean.

2020 “The effect of fair value of hierarchy information on audit report lag.” Study on Accounting, Taxation &Auditing 62(4): 49-85. Printed in Korean.

2020 “The relation between auditor tenure and clients’ goodwill impairment.” Study on Accounting, Taxation &Auditing 62(3): 39-80. Printed in Korean.

2020 “Fair value hierarchy information and divergence of opinion among investors.” Study on Accounting, Taxation &Auditing 62(2): 59-88. Printed in Korean.

2020 “Managerial overconfidence and goodwill impairment.” Study on Accounting, Taxation &Auditing 62(1): 63-93. Printed in Korean.

2019 “The effects of post-employment benefits on firm risk.” Study on Accounting, Taxation &Auditing 61(4): 189-235. Printed in Korean.

2019 “An internal control weakness and post-earnings announcement drift.” Study on Accounting, Taxation &Auditing 61(3): 79-218. Printed in Korean.

2019 “Misvaluation, Trading Behavior of Investor Types and Financial Statement Comparability.” Korean Accounting Review 44(4) :75-128. Printed in Korean.

2019 “The Effect of CEO Turnover Type on the Financial Statement Comparability: Focusing on the CEO's Career Concerns.” Korean Accounting Journal 28(2): 107-147.

2018 “Misvaluation, insider trading and financial statement comparability.” Study on Accounting, Taxation &Auditing 60(2): 221-260. Printed in Korean.

2018 “The Effect of Accruals Quality on Corporate Lawsuits: Focused on the Innate and Discretionary Components of Accruals Quality.” Journal of Taxation and Accounting 19(2): 165-208. Printed in Korean.

2017 “The Effect of Financial Statement Comparability on IPO Underpricing.” Korean Business Education Review 32(6) : 231-256. Printed in Korean.

2017 “An Internal Control Weakness: FERC and Investor`s Trading Behavior.” Korean Accounting Journal 26(3)3: 175-217. Printed in Korean.

2016 “The Effect of Insider Trading on Credit Rating and Cost of Debt.” Journal of Taxation and Accounting 17(5): 35-65. Printed in Korean.

2016 “The Effect of Investor Relations on Information Effect of Future Earnings.” Korean Journal of Business Administration 29(6): 1001-1022. Printed in Korean.

2016 “Firm life cycle and Financial Reporting comparability.” Korean Management Review 45(1): 67-93. Printed in Korean.

2015 “The effect of comparability on firm-level stock price crash risk.” Korean Accounting Review 40(4): 179-211. Printed in Korean.

2015 “The Effect of Audit Committee on Accrual Reliability.” Korean Business Education Review 30(2) : 273-300. Printed in Korean.

Grants and Fellowships

Outstanding Paper Award, Seohyun Academic Awards, hosted by the Seohyun Academic Foundation 2025

Best Paper Award, Auditing section for Jo, E., Kim, M. and Lee, J.W., “Audit Partner Effort and Misvaluation of Fair-Value Estimates”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, July 2024.

Mason Korea Faculty Research and Development Awards (FRDA), 2026, KRW10,000,000 (joint project) (US$7,200).

Mason Korea Faculty Research and Development Awards (FRDA), 2025, KRW5,000,000 (US$3,600).

National Research Foundation of Korea (NRF), 2021-2025, KRW 200,000,000 (US $144,400)

Recent Presentations

"War-Experienced CEO and Employment Stickiness," paper presented at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Brisbane, Australia, July 2025).

"Does audit committee upskilling increase audit effort?," paper presented at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Brisbane, Australia, July 2025).

"Audit Under Pressure: Pandemic-Induced Shifts in Team Dynamics and Resource Allocation," paper presented at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Brisbane, Australia, July 2025).

"Investing the influence of auditor characteristics on audit budget ratcheting," paper presented at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Brisbane, Australia, July 2025).

"Audit Under Pressure: Pandemic-Induced Shifts in Team Dynamics and Resource Allocation," paper presented at the International Symposium on Audit Research Annual meeting (Singapore, June 2025).

"Audit Partner Effort and Misvaluation of Fair-Value Estimates," paper presented at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Auckland, New Zealand, July 2024).

"The determinants of communication between the auditor and audit committee and its consequences for audit effort," paper presented at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Auckland, New Zealand, July 2024)

"Audit Partner Effort and Misvalaution of Fair-Value Estimates," paper presented at the American Accounting Association (AAA) Midyear Meeting (New Orleans, United States, Jan 2024).

"Economic policy uncertainty and managerial termism," paper presented at 32nd Asian-Pacific Conference on International Accounting Issues (Gold Coast, Australia, Oct 2023).

"Fair-value measurement and audit effort: Focus on sentiment," paper accepted at The Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Gold Coast, Australia, July 2023).

"Do auditor communications with audit committees help reduce stock price crash risk?", paper presented at The Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Gold Coast, Australia, July 2023).

"Fair value measurements and audit efforts," paper presented at the International Association for Accounting Education & Research (IAAER) World Congress 2022 (Paris, France, Dec 2022).

In the Media

서현학술상 최우수상에 대주주 세부담 영향 다룬 논문 선정 | 한국경제https://www.hankyung.com/article/202512165959r

서현학술재단, ‘제3회 서현학술상 시상식’ 개최 - 조세일보https://www.joseilbo.com/news/htmls/2025/12/20251216558870.html