Skip to Main Content

SangHyun Suh

SangHyun Suh
Dr. SangHyun SuhAssociate Professor
  • CollegeManning School of Business
  • DepartmentAccounting
  • Phone(978) 934-2403
  • Fax(978) 934-3035
  • OfficePulichino Tong Business Center - 308
  • EmailSangHyun_Suh@uml.edu

Research Interests

Corporate governance, Internal control weakness, Accounting conservatism, CEO/CFO compensation, Earnings management

Board structure (board classification and board overlap), family and institutional ownership, accounting conservatism, internal control weakness, CEO compensation

Education

  • Ph D: Accounting, (2009), Whitman School of Management, Syracuse University - Syracuse, NY
  • MA: Statistics, (2002), University of Michigan-Ann Arbor - Ann Arbor, MI
  • MA: Accounting, (2000), Yonsei University - Seoul, Korea
  • BA: Business Administration, (1997), Yonsei University - Seoul, Korea

Awards and Honors

  • Exemplary Teacher of the Manning School of Business (2015) - University of Massachusetts Lowell
  • Accounting Teaching Award (2013) - University of Massachusetts Lowell
  • American Accounting Association New Faculty Consortium Fellow (2010) - Tennessee State University

Publications

  • Suh, S., Karim, K., Lee, E. () "Corporate social responsibility and CEO compensation structure.," Advances in Accounting
  • Suh, S., Moore, J. (Oregon State University), Werner, E. (Rutgers University-Camden) () "Dual entrenchment and tax management: Classified boards and family firms. ," Journal of Business Research
  • Karim, K., Suh, S., Tang, J. (2016) "Do ethical firms create value?," Social Responsibility Journal 12:1 pp. 54–68
  • Brandes, P., Dharwadkar, R., Suh, S. (2016) "I know something you don’t know!: The role of linking pin directors in monitoring and incentive alignment.," Strategic Management Journal 37:5 pp. 964
  • Karim, K., Robin, A., Suh, S. (2016) "Board Structure and Audit Committee Monitoring: Effects of Audit Committee Monitoring Incentives and Board Entrenchment on Audit Fees," Journal of Accounting, Auditing & Finance 31:2 pp. 249
  • Karim, K., Suh, S., Carter, C.P., Zhang, M. (2015) "Corporate Social Responsibility: Evidence from the United Kingdom," Journal of International Business Research 14:1 pp. 85
  • Fernando, G.D., Schneible, Jr, R.A., Suh, S. (2015) "Family firms and the market’s sensitivity to accruals quality," International Journal of Accounting and Finance 5:2 pp. 133–147
  • Fernando, G., Schneible, R.A., Jr.a, ., Suh, S. (2014) "Family Firms and Institutional Investors," Family Business Review 27:4 pp. 328-345
  • Pathak, J., Karim, K., Suh, S., Zhang, Z. (2014) "Do characteristics of audit committees and board of directors influence earnings management?," International Journal of Management & Decision Making 13:4 pp. 356-379
  • Peary, E., Karim, K., Suh, S., Strickland, S., Carter, C.P. (2014) "An examination of relationships among internal control weakness, audit fees, and auditor changes," Internal Auditing 29:1 pp. 17-21
  • Suh, S., Karim, K. (2013) "Corporate social responsibility in the oil industry: A comparison of the CSR disclosure behavior in BP and CNPC," Advances in Business Research
  • Suh, S., Fernando, G. (2013) "The effect of reporting internal control weakness on predicting future performance using discretionary accruals," International Journal of Accounting, Auditing and Performance Evaluation 9:4 pp. 307-325
  • Peary, E., Karim, K., Suh, S., Strickland, S., Carter, C.P. (2013) "An examination of the Sarbanes-Oxley Act's impact on internal control weakness," Internal Auditing 28:6 pp. 25-31
  • Chang, H., Suh, S., Werner, E., and Zhou, J. (2012) "The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries," Asia-Pacific Journal of Accounting and Economics
  • Suh, S. (2009) "The characteristics of a classified board and the effects of the board on earnings quality, accounting conservatism, and credit risk," ProQuest Dissertations and Theses

Presentations

  • Are busy audit committees effective monitors? Evidence from financial reporting quality - American Accounting Association Annual Meeting, 2016 - New York, NY
  • Corporate social responsibility and CEO compensation structure - American Accounting Association Annual Meeting, 2016 - New York, NY
  • Reputation damage from executive-to-worker pay gaps, and the role of corporate social responsibility - American Accounting Association Annual Meeting, 2016 - New York, NY
  • The effects of board structure on long-term performance and firm value - American Accounting Association Annual Meeting, 2016 - New York, NY
  • Trading volume and earnings quality - American Accounting Association Annual Meeting, 2016 - New York, NY
  • Trading volume and earnings quality - European Accounting Association Annual Meeting, 2016 - Netherland
  • Corporate social responsibility and CEO compensation structure - MFA Annual Meeting, 2015 - Orlando, FL
  • Board structure and audit committee monitoring: Effects of audit committee monitoring incentives and board entrenchment on audit fees - American Accounting Association Annual Meeting, 2014 - Atlanta, GA
  • Director overlap and financial reporting quality - American Accounting Association Annual Meeting, 2014 - Atlanta, GA
  • Corporate social responsibility and its validity in the U.K. - American Accounting Association Annual Meeting, 2013 - Anaheim, CA
  • Board committee overlap and monitoring effectiveness: The implications of linking pin directors - Academy of Management Annual Meeting, August 2012 - Boston, MA
  • Family firms and institutional investors - American Accounting Association Annual Meeting, August 2012 - Washington, D.C.
  • Managerial insulation and research and development (R&D) expenditures: Empirical examination - Academy of Management Annual Meeting, August 2011 - San Antonio, TX
  • Board classification and market perceptions: Using earnings quality and credit risk - American Accounting Association Annual Meeting, August 2011 - Denver, CO
  • The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries - American Accounting Association Annual Meeting, August 2010 - San Francisco, CA
  • Classified board and market perceptions on earnings quality, May 2010 - Seoul, Korea
  • How do target firms and market react after the cancellation of M&A attempts? - American Accounting Association Northeast Regional Meeting, November 2008 - Newport, RI

Contracts, Fellowships, Grants and Sponsored Research

  • New Faculty Consortium Fellow (2010), Fellowship - American Accounting Association
    Suh, S.
  • Summer Research Grant (2012), Grant - University of Massachusetts Lowell
    Suh, S.
  • Summer Research Grant (2010), Grant - Tennessee State University
    Suh, S.
  • Doctoral Fellowship (2005), Fellowship - Whitman School of Management, Syracuse University, NY
    Suh, S.
  • Summer Research Grant (2006), Grant - Syracuse University, NY
    Suh, S.
  • Doctoral Fellowship (2003), Fellowship - University of Florida
    Suh, S.
  • Graduate Fellowship (2001), Fellowship - University of Michigan, Ann Arbor
    Suh, S.
  • Graduate Fellowship (1997), Fellowship - Yonsei University
    Suh, S.
  • Undergraduate Fellowship for Academic Achievement (1996), Fellowship - Yonsei University (Seoul, Korea)
    Suh, S.