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Sangshin Pae, Ph.D.

Title: Associate Professor - Accounting
Phone: 678-717-3501

Office: Nesbitt Academic Building, 5104, Gainesville
Areas of Expertise: Financial Accounting, International Accounting


Dr. Pae joined UNG in 2016. His major research interests include agency cost of debt, role of accounting information in financial contracts, earnings management and earnings quality. Prior to joining the UNG faculty, Dr. Pae worked as a research/teaching assistant at Purdue University where he earned his Ph.D. degree. He was a Doctoral Consortium Fellow of American Accounting Association and received the Krannert Certificate for Outstanding Teaching from Purdue University.

Courses Taught

ACCT 2101: Principles of Accounting I, ACCT 4310: Intermediate Accounting III


  • Ph.D., Accounting, Purdue University, 2008
  • M.B.A., Purdue University, 2004
  • B.A., Business Administration, Kyung-Hee University, 1999

Research/Special Interests

Financial accounting and reporting, earnings management and earnings quality, agency cost of debt, debt contracting, accounting information in financial contracts


Quinn, T., Pae, S. "The Case of the Missing Employees:  The Saga of FedEx". Academy of Business Research Journal, II(2011).

Hwang, I., Kim, T., Pae, S. (2014). Equity-Based Compensation for Outside Directors and Cost of equity capital. Journal of Applied Business Research, 30(1), 15-26. 

Pae, S., Quinn, T. (2011). DO FIRMS MANIPULATE EARNINGS WHEN ENTERING THE BOND MARKET? Academy of Accounting and Financial Studies Journal, 15(1), 99 - 115.

Pae, S. (2011). Auditor Tenure and Audit Quality. Korean Accounting Information Review, 29(2), 303-319.

Pae, S. (2010). Real versus Accrual-Based Earnings Management and the Issuance of Private and Public Debt. Korean Journal of Accounting Research, 15(2), 277-306.

Pae, S. (in press). Financial Ratios and Survival Rate of Korean SMEs backed by Government Loan Guarantee. International Journal of Business Research.

Pae, S. (2010). The Impact of the Sarbanes-Oxley Act on Private Debt Contracting. Academy of Accounting and Financial Studies Journal, 14(2), 83-106.

Work Experience

Associate Professor
Arkansas State University

Assistant Professor
Arkansas State University
2008 - 2015

Assistant Professor
Kyungpook National University
2012 - 2013

Purdue University

Research Assistant
Purdue University
2006 - 2007

Teaching Assistant
Purdue University
2005 - 2007

Recitation Instructor
Purdue University

Corporate Banking Officer
Chohung Bank, International Operations Department, Seoul, Korea
1999 - 2004

Republic of Korea Air Force
1994 - 1996

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