Skip to Main Content Skip to Main Navigation Skip to Footer
UNG Logo
  • Info For...
    • Accepted Students
    • Current Students
    • Parents & Family
    • Faculty & Staff
    • Alumni
    • Business & Community
    • International Students
  • Quicklinks
    • Directories
    • myUNG
    • Academic Catalogs
    • Athletics
    • Banner
    • Bookstore
    • Calendars
    • Campuses & Maps
    • Continuing Education
    • D2L
    • Employment / HR
    • IT Service Desk
    • Libraries
    • Testing
    • UNG Foundation
  • Admissions
  • Corps of Cadets
  • Academics
  • Cost & Aid
  • Student Life
  • News & Events
  • Athletics
  • About Us
Mike Cottrell College of Business
  • About
  • Academics
    Graduate
    The Cottrell MBA Accountancy (M.Acc.) Computer Science (MSCS) Compliance & Ethics Graduate Certificate Cybersecurity Graduate Certificate Entrepreneurship & Innovation Graduate Certificate Technology Leadership Graduate Certificate
    Undergraduate
    Accounting (B.B.A.) Computer Science (B.S.) Cybersecurity (B.S.) Finance (B.B.A.) Information Systems (B.B.A.) Management (B.B.A.) Marketing (B.B.A.) Technology Management (B.A.S.) Compliance & Ethics Undergraduate Certificate Business Administration Pathway (A.A.) Computer Science Pathway (A.S.)
    Minors
    Business Administration Computer Science Cybersecurity Economics Entrepreneurship FinTech Information Assurance & Security Information Systems Machine Learning Mobile App Development
  • Student Resources
    Professional Roadmap to Ongoing Success (PROS) Internships Knack Tutoring Services MCCB myUNG Resources
    Study Abroad Student Life at MCCB Cottrell Speaker Series Nighthawks Economic Showdown
    Academic Resources Career Services
  • Centers/Institute
    TRUIST Center for Ethical Leadership
    Center for Entrepreneurship & Innovation
    Institute for Cyber Operations
  • Contact
    1. UNG
    2. Academics
    3. Mike Cottrell College of Business
    4. Faculty & Staff

    Sangshin Pae, Ph.D.

    Sangshin Pae

    Associate Professor - Accounting

    Phone678-717-3501

    Office locationNesbitt Academic Building, 5104, Gainesville

    Area(s) of Expertise: Financial Accounting, International Accounting

    Overview

    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

    Education

    • Ph.D., Accounting, Purdue University, 2008
    • M.B.A., Accounting, 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

    Publications

    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
    2015

    Assistant Professor
    Arkansas State University
    2008 - 2015

    Assistant Professor
    Kyungpook National University
    2012 - 2013

    Instructor
    Purdue University
    2008

    Research Assistant
    Purdue University
    2006 - 2007

    Teaching Assistant
    Purdue University
    2005 - 2007

    Recitation Instructor
    Purdue University
    2005

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

    Republic of Korea Air Force
    1994 - 1996

    UNG Logo
    • Contact Us
    • Request Information
    • Quick Facts
    • Campus Maps & Directions
    • Student Consumer Information
    • Campus Safety
    • Emergency Information
    • Employment/HR
    • UNG Policies & Procedures
    • UNG Alumni Association
    • UNG Foundation
    • Ethics & Compliance Hotline
    • Human Trafficking Notice
    • Equal Empl. Opportunity

    © 2023 The University System of Georgia and the University of North Georgia.

    UNG follows the section 508 Standards and WCAG 2.0 for web accessibility. If you require this content in another format, please send an email to the ADA Coordinator.

    Use of military-themed imagery does not constitute endorsement by the U.S. Department of Defense.

    • Accreditation
    • Accessibility
    • Privacy Policy
    Establishing Connection...
    AskNigel