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Byunghoon Jin
Associate Professor of Accounting
Bio
Dr. Jin received his doctoral degree from Temple University and joined Marist College as an assistant professor in 2015. Prior to his academic career, he worked for PwC as an external/internal auditor and a consultant.
Education
PhD, Accounting, Temple University (2015), The Stanley Merves CPA Doctoral Scholarship Recipient / University Fellowship Recipient
Master in Professional Accounting (MPA), University of Texas at Austin (2007), Graduated with Dean's Award for Academic Excellence
BS, Business (Major: Accounting), Indiana University (2005), Graduated with Highest Distinction (Top 1% of class)
Research Interests/Areas of Focus
Accruals Behavior; Earnings Management; Cost Behavior; Executive Compensation; Corporate Governance; Business Ethics
Selected Publications
Jin, B. (2022, forthcoming). "Impact of Managerial Incentive Structure on Operating Asymmetries and Accruals." Journal of Corporate Accounting and Finance.
Jin, B. (2021, forthcoming). "Upside Cost Stickiness and Its Determinants." Journal of Managerial Issues.
Cheng, K. and Jin, B. (2021). “Inventory Pooling Technique from the Car Rental Industry: Now and in the Autonomous Future.” International Journal of Business Environment, 12(1): 37-63.
Jin, B., Cheng, K., Cary, J., and Huang, F. (2020). “Impact of Confucianism on Compensation Structure for Founder CEOs.” International Journal of Business, 25(3): 266-290.
Banker, R., Byzalov, D., Fang, S., and Jin, B. (2020). “Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models.” Review of Quantitative Finance and Accounting, 54(3): 803-850.
Jin, B. and Cary, J. (2019). “Are Middle Managers’ Cost Decisions Sticky? Evidence from the Field.” Economic and Business Review, 21(2): 243-274
Fang, J., Jin, B., and Slavin, N. (2018). “Ethics–When the East Meets the West.” Journal of Leadership, Accountability, and Ethics, 15(2): 223-232.
Selected Presentations
2021 AAA Annual Meeting and Conference on Teaching and Learning in Accounting, "Impact of Managerial Incentive Structure on Operating Asymmetries and Accruals"
2016 AAA Northeast Region Meeting, "Direct and Indirect Effects of Board Characteristics on R&D Investment"
2014 Temple Accounting Conference: Convergence of Managerial and Financial Accounting Research, "Asymmetric Behavior of Accruals"
2014 AAA Annual Meeting and Conference on Teaching and Learning in Accounting, "Short-Term Bonus for CEOs and Cost Stickiness"
2013 Temple Accounting Conference: Cost Management and Earnings Forecasting, "Short-Term Bonus for CEOs and Cost Stickiness"
2013 AAA Management Accounting Section Research and Case Conference, "Short-Term Bonus for CEOs and Cost Stickiness," (previously titled "Impact of CEO Compensation Structure on Cost Stickiness")
Awards and Honors
Beta Gamma Sigma
Golden Key International Honour Society