EWHA WOMANS UNIVERSITY | Undergraduate/Graduate | Undergraduate | College of Business Administration

Sorah Park Professor

Division of Business Administration / Department of Business Administration / HOKMA College of General Education

sorah.park@ewha.ac.kr
Associate Dean, The College of Business Administration/Division Chair, Division of Business Administration
Ewha-Shinsegae Building (Business) #420
02-3277-6852

Research Record

Exploring the impact of employee stock ownership on earnings informativeness in the Korean Market FINANCE RESEARCH LETTERS, 2025, v.86, 108847
SSCI Scopus dColl.
Managerial Overconfidence in the Carbon Shadow: Unveiling Risks in Korean Firms 대한경영학회지, 2025, v.38 no.2, 281-305
KCI dColl.
Multiple directorships of outside directors and firms' cost behaviour: evidence from Korea ACCOUNTING FORUM, 2025, v.49 no.1, 127-155
SSCI Scopus dColl.
금융의 디지털화가 자산건전성과 뱅크런 위험에 미치는 영향에 대한 연구 : 저축은행의 모바일 앱을 중심으로 금융안정연구, 2025, v.26 no.2, 97-134
KCI dColl.
Do labor unions enhance corporate social performance? Evidence from Korean financial markets Investment Management and Financial Innovations, 2024, v.21 no.1, 289-301
Scopus dColl.
Are firms with women executives better at surviving a crisis? Evidence from South Korea during the COVID-19 pandemic Gender in Management, 2023, v.38 no.1, 133-151
SSCI Scopus dColl.
Do Labor Unions Affect Income Smoothing Through R&D Management? Emerging Markets Finance and Trade, 2022
SSCI Scopus dColl.
Does human resource investment in internal controls and information technology improve audit efficiency? International Journal of Auditing, 2022, v.26 no.4, 515-533
SSCI Scopus dColl.
52주 최고가, 앵커링 편의, 그리고 주가급락위험 국제회계연구, 2021, no.97, 151-169
KCI dColl.
Related party transactions and income smoothing: new evidence from Korea ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2021, v.28 no.2, 263-280
SSCI Scopus dColl.
Role of foreign and domestic institutional investors in corporate sustainability: Focusing on r&d investment Sustainability (Switzerland), 2020, v.12 no.20, 1-13
SCIE SSCI Scopus dColl.
The effect of labor unions on innovation and market valuation in business group affiliations: new evidence from South Korea Asian Business and Management, 2020, v.19 no.2, 239-270
SSCI Scopus dColl.
The impact of labor unions on corporate tax avoidance: Evidence from Korea Problems and Perspectives in Management, 2020, v.18 no.2, 114-127
Scopus dColl.
The internal control manager and operational efficiency: evidence from Korea MANAGERIAL AUDITING JOURNAL, 2020 , 979-1006
SSCI Scopus dColl.
Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea SUSTAINABILITY, 2019, v.11 no.16, 4445
SCIE SSCI Scopus dColl.
The effect of industry homogeneity on the magnitude of post-earnings announcement drift: Evidence from Korea Asian Academy of Management Journal of Accounting and Finance, 2019, v.15 no.1, 107-127
Scopus dColl.
The relation between product market competition and corporate tax avoidance: Evidence from Korea Investment Management and Financial Innovations, 2019, v.16 no.2, 313-325
Scopus dColl.
What Determines the Productivity of Innovation? Focusing on the Role of K-IFRS and Audit Quality 대한경영학회지, 2019, v.32 no.7, 1127-1154
KCI dColl.
Do foreign investors mitigate anchoring bias in stock market? Evidence based on post-earnings announcement drift Pacific Basin Finance Journal, 2018, v.48, 224-240
SSCI Scopus dColl.
The Relation between Abnormal AuditReport Lag and Sensitivity of Executive Pay to Accounting Earnings 관리회계연구, 2018, v.18 no.2, 59~95
KCI dColl.
The effect of investor sentiment on the means of earnings management Investment Management and Financial Innovations, 2018, v.15 no.1, 10-17
Scopus dColl.
Audit quality and accrual quality: Do big 4 auditors indeed enhance accrual quality of ‘powerful’ clients? Journal of Applied Business Research, 2017, v.33 no.2, 343-350
Scopus dColl.
Integration of enterprise risk management and management control system: Based on a case study Investment Management and Financial Innovations, 2017, v.14 no.1, 19-26
Scopus dColl.
감사인 강제지정제 도입이 부실기업의 이익조정에 미치는 영향 경영연구, 2017, v.32 no.2, 137~161
KCI dColl.
경영자 보상과 특허권 취득의 장기유인효과 관리회계연구, 2017, v.17 no.1, 1~25
KCI dColl.
Different means of earnings management of owner-managed firms versus agent-led firms: Evidence from chaebols in Korea Investment Management and Financial Innovations, 2016, v.13 no.2, 285-291
Scopus dColl.
Differential effect of the sarbanes-oxley act on individual and institutional investors Journal of Applied Business Research, 2016, v.32 no.2, 517-526
Scopus dColl.
Investor Sentiment and the Market Pricing of Corporate Earnings 회계저널, 2016, v.25 no.1, 117-149
KCI dColl.
Earnings persistence over the macroeconomic cycle: Evidence from Korea Journal of Applied Business Research, 2015, v.31 no.6, 1145-1164
Scopus dColl.
Earnings persistence over the macroeconomic cycle: Evidence from Korea Journal of Applied Business Research, 2015, v.31 no.6, 2147-2165
Scopus dColl.
Implementation of interorganizational cost management and its infrastructure: the case of a Korean 'Chaebol' firm ASIA PACIFIC BUSINESS REVIEW, 2015, v.21 no.2, 228-250
SSCI Scopus dColl.
Investor sentiment and earnings management: Evidence from Korea Investment Management and Financial Innovations, 2015, v.12 no.4, 81-89
Scopus dColl.
The Effects of Long-term Orientation on Financial Performance and Earnings Quality: Evidence from Korea 대한경영학회지, 2015, v.28 no.5, 1423-1442
KCI dColl.
[학술지논문] Exploring the impact of employee stock ownership on earnings informativeness in the Korean Market FINANCE RESEARCH LETTERS, 2025, v.86 no.- , 108847-108847
SSCI
[학술지논문] Multiple directorships of outside directors and firms' cost behaviour: evidence from Korea ACCOUNTING FORUM, 2025, v.49 no.1 , 127-155
SSCI
[학술지논문] A Study on the Impact of Financial Digitalization on Asset Soundness and Bank Run Risk: Focusing on Savings Banks’ Mobile Apps 금융안정연구, 2025, v.26 no.2 , 97-134
KCI
[학술지논문] Are firms with women executives better at surviving a crisis? Evidence from South Korea during the COVID-19 pandemic GENDER IN MANAGEMENT, 2023, v.38 no.1 , 133-151
SSCI
[학술지논문] Does human resource investment in internal controls and information technology improve audit efficiency? International Journal of Auditing, 2022, v.26 no.4 , 515-533
SSCI

2026-2nd
- Principles of Accounting Information
  - Subject No 33861Class No 02
  - 1Year ( 3Credit , 3Hour) Mon 3~3 (SHINSEGAE205) , Wed 2~2 (SHINSEGAE205)
  - Major Requisite
- Business Capstone Design Ⅱ
  - Subject No 37444Class No 01
  - 4Year ( 3Credit , 3Hour) Tue 4~5 (SHINSEGAE101)
- Business Administration InternshipⅡ
  - Subject No 37758Class No 01
  - 4Year ( 2Credit
  - Exchange students are not allowed
- Business Administration InternshipⅢ
  - Subject No 37759Class No 01
  - 4Year ( 3Credit
  - Exchange students are not allowed
- Entrepreneurship, CEO Lectures, and Business Policy
  - Subject No 38677Class No 01
  - 4Year ( 1Credit , 1Hour) Wed 6~6 (HAK251)
  - Major Requisite
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (SHINSEGAE-313)
  - Fall
- Problem formulation Ⅲ: Accounting
  - Subject No BD0004Class No 01
  - Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
  - Fall
2026-1st
- Principles of Accounting Information
  - Subject No 33861Class No 03
  - 1Year ( 3Credit , 3Hour) Mon 3~3 (SHINSEGAE205) , Wed 2~2 (SHINSEGAE205)
  - Major Requisite
- Business Administration InternshipⅠ
  - Subject No 37757Class No 01
  - 4Year ( 1Credit
- Business Administration InternshipⅡ
  - Subject No 37758Class No 01
  - 4Year ( 2Credit
- Business Administration InternshipⅢ
  - Subject No 37759Class No 01
  - 4Year ( 3Credit
- Business Capstone Design Ⅰ
  - Subject No 37995Class No 01
  - 3Year ( 3Credit , 3Hour) Tue 4~5 (SHINSEGAE101)
- Entrepreneurship, CEO Lectures, and Business Policy
  - Subject No 38677Class No 01
  - 4Year ( 1Credit , 1Hour) Wed 6~6 (HAK251)
  - Major Requisite
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (SHINSEGAE-611)
  - Spring
2025-2nd
- Entrepreneurship, CEO Lectures, and Business Policy
  - Subject No 22232Class No 01
  - 4Year ( Wed 6~6 (HAK251)
- Principles of Accounting Information
  - Subject No 33861Class No 03
  - 1Year ( 3Credit , 3Hour) Mon 3~3 (SHINSEGAE312) , Wed 2~2 (SHINSEGAE312)
  - Major Requisite
- Business Capstone Design Ⅱ
  - Subject No 37444Class No 01
  - 4Year ( 3Credit , 3Hour) Tue 4~5 (SK)
- Business Administration InternshipⅡ
  - Subject No 37758Class No 01
  - 4Year ( 2Credit
- Business Administration InternshipⅢ
  - Subject No 37759Class No 01
  - 4Year ( 3Credit
- Entrepreneurship, CEO Lectures, and Business Policy
  - Subject No 38677Class No 01
  - 4Year ( 1Credit , 1Hour) Wed 6~6 (HAK251)
  - Major Requisite
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (SHINSEGAE-611)
  - Fall
- Problem formulation Ⅲ: Accounting
  - Subject No BD0004Class No 01
  - Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
  - Fall
2025-1st
- Principles of Accounting Information
  - Subject No 33861Class No 04
  - 1Year ( 3Credit , 3Hour) Mon 3~3 (SHINSEGAE205) , Wed 2~2 (SHINSEGAE205)
  - Major Requisite
- Business Administration InternshipⅡ
  - Subject No 37758Class No 01
  - 4Year ( 2Credit
- Business Administration InternshipⅢ
  - Subject No 37759Class No 01
  - 4Year ( 3Credit
- Business Capstone Design Ⅰ
  - Subject No 37995Class No 01
  - 3Year ( 3Credit , 3Hour) Tue 4~5 (SK)
- Entrepreneurship, CEO Lectures, and Business Policy
  - Subject No 38677Class No 01
  - 4Year ( 1Credit , 1Hour) Wed 6~6 (HAK251)
  - Major Requisite
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (SHINSEGAE-611)
  - Spring
2024-2nd
- Intermediate Accounting Ⅰ
  - Subject No 35628Class No 01
  - 2Year ( 3Credit , 3Hour)
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (SHINSEGAE-611)
  - Fall
- Problem formulation Ⅲ: Accounting
  - Subject No BD0004Class No 01
  - Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
  - Fall
2024-1st
- First-Year Seminar 강의 계획서 상세보기
  - Subject No 10863Class No 02
  - 1Year ( 1Credit Wed 7~7 (SHINSEGAE305)
- Intermediate Accounting Ⅰ
  - Subject No 35628Class No 02
  - 2Year ( 3Credit , 3Hour) Mon 3~3 (SHINSEGAE209) , Wed 2~2 (SHINSEGAE209)
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Wed 3~4 (SHINSEGAE-602)
  - Spring
2023-2nd
- Principles of Accounting Information
  - Subject No 33861Class No 05
  - 1Year ( 3Credit , 3Hour) Mon 2~2 (SHINSEGAE205) , Thu 3~3 (SHINSEGAE205)
  - Major Requisite
- Intermediate Accounting Ⅰ
  - Subject No 35628Class No 01
  - 2Year ( 3Credit , 3Hour) Mon 3~3 , Wed 2~2
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (-)
  - Fall
- Problem formulation Ⅲ: Accounting
  - Subject No BD0004Class No 01
  - Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
  - Fall
2023-1st
- First-Year Seminar 강의 계획서 상세보기
  - Subject No 10863Class No 06
  - 1Year ( 1Credit Wed 7~7 (SHINSEGAE305)
- Principles of Accounting Information 강의 계획서 상세보기
  - Subject No 33861Class No 04
  - 1Year ( 3Credit , 3Hour) Mon 3~3 (SHINSEGAE313) , Wed 2~2 (SHINSEGAE313)
  - Major Requisite
- Intermediate Accounting I
  - Subject No 35628Class No 02
  - 2Year ( 3Credit , 3Hour) Mon 2~2 , Thu 3~3
- Financial Accounting
  - Subject No B10005Class No 01
  - Year ( 3Credit , 3Hour) Tue 2~3 (-)
  - Spring
- Basics of Research Method and Problem Formulation 강의 계획서 상세보기
  - Subject No BD0001Class No 01
  - Year ( 3Credit , 3Hour) Sat 4~6 (SHINSEGAE-606)
  - Spring

Academic Background

New York University Ph.D.(Accounting)

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College of Business Administration

Sorah Park Professor

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Academic Background