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Seungbin Oh, Ph.D.

Seungbin Oh
  • Associate Professor
  • Accounting and Finance
  • College of Business

Teaching Interests
  • Principles of Accounting
  • Intermediate Financial Accounting
  • Financial Accounting Integration
Research and Creative Activities
  • Financial Reporting Quality
  • Credit Ratings
  • Corporate Governance


  • Ph.D., Seoul National University, Seoul, South Korea
  • M.S.A., University of Illinois, Urbana-Champaign, IL
  • B.B.A., Kyung Hee University, Seoul, South Korea 
  • Passed all exams required for Certified Public Accountant at California State 
  • Inactive Certified Public Accountant at Korean Institute 
Published Research
  • Sunwoo, H., Law, J., Lee, W., & Oh, S. (2021).  The importance of organizational context for the relation between human capital investment and firm performance: Evidence from labor unions.   Journal of Management Accounting Research, 33 (1), 197-217, doi: 10.2308/jmar-19-009.
  • Cho, H., Han, S., Oh, S., & Sunwoo, H. (2020).  Optimistic Credit Rating and its Influence on Corporate Decisions: Evidence from Korea.   Asia-Pacific Journal of Accounting & Economics, 27 (5), 612-629, doi: 10.1080/16081625.2017.1419879.
  • Baik, B., Han, S., Kim, B., & Oh, S. (in press, 2020).  Financial Reporting Quality of Privately Held Firms: Evidence from Private Corporations versus Limited Companies.   Asia-Pacific Journal of Accounting & Economics., doi: 10.1080/16081625.2020.1828104.
  • Shin, J., Hyun, J., Oh, S., & Yang, H. (2018).  The Effects of Politically Connected Outside Directors on Firm Performance: Evidence from Korean Chaebol Firms.   Corporate Governance: An International Review, 26 (1), 23-44, doi: 10.1111/corg.12203.
  • Lee, W., Oh, S., Yim, S., & Yu, K. (2017).  Allocation of Cash Flows in Unionized Firms.   Emerging Markets Finance and Trade, 53 (4), 932-951, doi: 10.1080/1540496X.2016.1234371.
  • Baik, B., & Oh, S. (2016).  Dividend Payout Policy of Foreign Limited Liability Companies.   Journal of Financial Regulation and Supervision, 3 (1), 153-164.
  • Oh, S., Kim, Y., & Lee, J. (2015).  The Changes in Value Relevance in Korean Capital Market over 20 Years.   Study on Accounting, Taxation and Auditing, 57 (1), 1-38.
  • Lee, J., & Oh, S. (2015).  The Case of Accounting Method for Financial Instruments: Sunkwang's Equity Investment.   Korean Accounting Journal, 24 (1), 181-221.
  • Hyun, J., Ahn, T., Oh, S., & Cho, H. (2014).  The Changes in Matching between Revenue and Expense: The Effect of Financial Structures.   Korean Accounting Review, 39 (1), 43-76.
Professional Memberships
  • American Accounting Association
  • Korean Accounting Association