Sangshin Pae, Ph.D.

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.

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

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.