Sang Hyun (Sam) Park
Associate Professor
Academic Appointment(s)
James M. Hull College of Business
Bio
Born and raised in South Korea. Majored applied mathematics during undergraduate program. Joined Ph.D program in KAIST College of Business in 2007 and finished in 2012.
Education
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Ph.D., Engineering/Industrial ManagemKorea Advance Institute of Sci, 2012
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BS, Applied Mathematics, General.Korea Advanced Institute of Sc, 2007
Certifications
Awards & Honors
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Hull College of Business Research AwardHull College of Business, 2024
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Beta Gamma Sigma International Honor Society for College of BusinessBeta Gamma Sigma, 2012
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Award for Scholastic AchievementKAIST College of Business, 2011
Courses Taught Most Recent Academic Year
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ACCT 2101
Prin of Acct I
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ACCT 3312
Intermediate Accounting II
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ACCT 3313
Intermediate Accounting III
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ACCT 4370
Advanced Accounting
Teaching Interests
Financial Accounting
Intermediate Accounting
International Financial Reporting Standards
Managerial Accounting
Scholarship
Selected Recent Publications
- Badger, A., Li, S., Park, H., Park, S. (2024). The Effect of ASC 606 Adoption on Value Relevance of Revenue: Early Evidence, 2025
Journal Article, Academic Journal
- Jung, B., Kim, T., Park, S., Yoon, S. (2023). Customer Concentration and Income Smoothing Activities. Journal of Accounting, Auditing and Finance, 2023
Journal Article, Academic Journal
- Chung, S., Lee, J., Park, S. (2023) Does Social Capital Mitigate Managerial Self-Dealing? Evidence from Insider Trading. Journal of Accounting, Auditing and Finance, 2023
Journal Article, Academic Journal
- Shin, N., Park, S., Murray, S., Hansen, J. (2022). Judicial Hellholes and Other Differential Characteristics: Is State-level Legal Risk Reflected in Audit Fee Pricing? Managerial Auditing Journal. 37(5): 594-624, 2022
Journal Article, Academic Journal
- Hong, K., Sukesh, P., Park, S., Lee, J. (2021). An Analysis of the Sources of Value Loss Following Financial Restatements. Journal of Accounting, Auditing and Finance., 2021
Journal Article, Academic Journal
Research Interests
Earnings Management
Credit Rating
Inventory Management
Valuation
College Service
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Faculty Affairs Committee2024 - Present
Role:Committee Member
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Faculty Affairs Committee2022 - 2024
Role:Committee Chair
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Faculty Affairs Committee2021 - 2022
Role:Committee Member
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Executive Committee2019 - 2022
Role:Committee Chair
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Academic Affairs Committee2017 - 2020
Role:Committee Member
University Service
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Student Affairs Committee2020 - Present
Role:Committee Member
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University Senate2019 - 2020
Role:University Senate Service
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Faculty Development Committee2015 - 2020
Role:Committee Member
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Budget Advisory, Information Technology & University Resources2018 - 2019
Role:Committee Member
Professional Service
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Advances in Accounting2024 - 2024
Role:Reviewer, Journal Article
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Career Connections Case Competition2024 - 2024
Role:Mentor
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Career Connection Case Competition2021 - 2021
Role:Mentor
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Hawai'i Accounting Research Conference2020 - 2020
Role:Reviewer, Conference Paper
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Advances in Accounting2020 - 2020
Role:Reviewer, Journal Article
Public Service