Joong-Seok Cho
* Corresponding Author
School of Business Administration, Hanyang University, Korea
Korea, Republic of

Associate Professor at Department of Accounting, Hanyang University. He earned his Ph.D. 2005 in Business Administration, specialization in Accounting, from University of Wisconsin, Madison Country : U.S.A.; his M.B.A. 1996 in Accounting and Finance from Vanderbilt University Country : U.S.A. He has published several publications internationally as well as nationally.

Author’s contact details: Department of Accounting, Hanyang University, 222 Wangsimni-ro, Seongdong-gu, Seoul 133-791, Korea; Telp. 82-2-2220-1078; e-mail: joongseok@hanyang.ac.kr corresdponding author.

Hyung Ju Park
School of Business Administration, Hanyang University, Korea
Korea, Republic of

Ph.D. student at Department of Accounting, Hanyang University. She earned her M. S. 2016 in Accounting from the same university.

Author’s contact details: Department of Accounting, Hanyang University, 222 Wangsimni-ro, Seongdong-gu, Seoul 133-791, Korea; Telp. 82-2-2220-1078; e-mail: phj820@hanynag.ac.kr.

Ji-Hye Park
School of Business Administration, Hanyang University, Korea
Korea, Republic of

Part-Time Lecturer at Department of Accounting, Hanyang University. She earned her Ph.D. 2015 in Accounting, from Hanyang University, Korea; and her M. S. 2011 in Accounting from the same university. She has published several publications internationally as well as nationally.

Author’s contact details: Department of Accounting, Hanyang University, 222 Wangsimni-ro, Seongdong-gu, Seoul 133-791, Korea; Telp. 82-2-2220-1078; e-mail: jhcandoit@hanmail.net.