이경윤 교수는 고려대 경영학과를 졸업하고, 미시간대 회계학석사(Ross School, Ann Arbor)와 퍼듀대 회계학박사(Krannert School, West Lafayette)를 취득하였다. 2017년부터 한국외대 경영대학 회계전공 교수로 재직하고 있다. 최근 주 담당과목은 회계감사, 재무회계1, 회계원리 등이다. 미국공인회계사 자격증을 취득하였으며 삼정회계법인(KPMG) 감사부서에서 Auditor로 근무한 적이 있다.
Kailey, associate professor of accounting, earned her doctoral degree from Purdue University in the United States. Kailey also has worked as an auditor at KPMG Korea. Her research interests include auditor-client relationships, audit committees, corporate governance, and voluntary disclosures. Kailey teaches financial accounting and auditing at HUFS, where she repeatedly won the 'HUFS outstanding teaching' award.
연구관심분야
- 감사인교체 (Auditor-Client Relationships)
- 감사위원회 (Audit Committees)
- 기업지배구조 (Corporate Governance)
- 기업공시 (Voluntary Disclosures)
- 기관투자자 (Institutional Investors)
- 이익조정 (Earnings Management)
학력사항
- 2012.08 - 2017.08 회계학 박사, 퍼듀대학교 (Ph.D. in Accounting (minor in Finance), Purdue University)
- 2010.08 - 2011.05 회계학 석사, 미시간대학교 (Master of Accounting, University of Michigan)
- 2005.03 - 2010.08 경영학 학사, 고려대학교 (Bachelor of Business Administration (double major in Statistics), Korea University)
경력 및 활동
- 2023.09 - 현재 한국회계기준원 회계기준자문위원 (2023.09 - current Committee member, Korea Accounting Standard Board)
- 2021.09 - 현재 한국외국어대학교 경영대학 부교수 (2021.09 - current Associate Professor, Hankuk University of Foreign Studies )
- 2017.09 - 2021.08 한국외국어대학교 경영대학 조교수 (2017.09 - 2021.08 Assistant Professor, Hankuk University of Foreign Studies )
- 2011.08 - 2012.03 삼정회계법인 Audit Associate (2011.08 - 2012.03 Audit Associate, KPMG Korea)
주요논문
- Mutual Fund Investment and Corporate Social Responsibility: Evidence from Korea. Applied Economics Letters 2023, 30(8), 1082-1089.
- Stock Price Crashes and Auditors’Client-Retention Decisions. Journal of Accounting, Auditing & Finance 2022, 37(2), 493–517.
- Taking a Long View: Investor Trading Horizon and Earnings Management Strategy. International Review of Finance 2022, 22(1), 36-71.
- Family Ownership and Labour Investment Efficiency: Evidence from Korea. Applied Economics Letters 2022, 29(12), 1073-1078.
- Affiliated Mutual Fund Investments and Discretionary Accruals: Evidence from Korea. Finance Research Letters 2021, 43, 101989.
- Do Analysts Improve Labor Investment Efficiency? Journal of Contemporary Accounting & Economics 2020, 16(3), 100213.
학회주요활동
- Ad Hoc Reviewer for: Finance Research Letters, Managerial Auditing Journal, International Review of Finance, Emerging Markets Finance and Trade
- American Accounting Association (AAA) 회원 (Member, American Accounting Association (AAA))
- Canadian Academic Accounting Association (CAAA) 회원 (Member, Canadian Academic Accounting Association (CAAA))
- 한국회계학회 회원 (Member, Korean Accounting Association)