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
Selected Awards and Honors
- UMentor Faculty Advocate (2023), Service, University - UML
- Interdisciplinary Research Grant (2022), Scholarship/Research - Manning School of Business, UML
- Best Paper Award (2021), Scholarship/Research - American Accounting Association-Northeast Region
- Recognition for Most Downloaded Articles (2021), Scholarship/Research - Advances in Accounting
- Recognition for Research Publication (2018), Scholarship/Research - Manning School of Business, UML
- 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
Selected Publications
- Suh, S., Choi, H., Gan, H. (). Managerial overconfidence and classification shifting. Journal of Accounting and Public Policy.
- Suh, S., Karim, K. (). Non-GAAP earnings reporting and tax management. Advances in Taxation.
- Gan, H., Park, M., Suh, S. (2020). Non-financial performance measures, CEO compensation, and firms’ future value. Journal of Business Research, 110 213–227.
- Choi, H., Suh, S. (2019). The effect of financial reporting quality on CEO compensation structure: Evidence from accounting comparability. Journal of Accounting and Public Policy, 38(5) 106681.
- Abdel-Meguid, A., Fernando, G., Schneible, R., Suh, S. (2019). Differential interpretations and earnings quality. The Accounting Horizons, 33(2) 59-73.
- Kanagaretnam, K., Karim, K., Suh, S. (). Are busy audit committee effective monitoring? Evidence from financial reporting quality. Advances in Quantitative Analysis of Finance and Accounting, Vol. 17 (2020) 123-161.
- Karim, K., Lee, E.J., Suh, S. (2018). Corporate social responsibility and CEO compensation structure. Advances in Accounting, 40 27-41.
- Suh, S., Moore, J. (Oregon State University), Werner, E. (Rutgers University-Camden) (2017). 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) 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) 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) 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) 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) 133–147.
- Fernando, G., Schneible, R.A., Jr.a, ., Suh, S. (2014). Family Firms and Institutional Investors. Family Business Review, 27(4) 328-345.
- 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) 17-21.
- Peary, E., Karim, K., Suh, S., Strickland, S., Carter, C.P. (2013). An Examination of SOX’s Impact on Internal Control Weaknesses. Internal Auditing.
- 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) 307-325.
- 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
Selected Presentations
- Non-GAAP earnings disclosure and tax management - American Accounting Association Annual Meeting (Virtual), 2022
- Non-GAAP earnings reporting and classification shifting - American Accounting Association Annual Meeting (Virtual), 2021
- Classification shifting and non-GAAP earnings disclosure - American Accounting Association Northeast Region Annual Meeting (Virtual), 2021
- Dual entrenchment and tax management: Classified boards and family firms - American Accounting Association Annual Meeting, 2017 - San Diego, CA
- How does the use of non-financial performance measures shape CEO compensation structure? - American Accounting Association Annual Meeting, 2017 - SAn Diego, CA
- Managerial entrenchment and firm innovation - American Accounting Association Annual Meeting, 2017 - San Diego, CA
- 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
- Corporate Social Responsibility and CEO Compensation Structure - American Accounting Association Meeting, 2016
- Trading volume and earnings quality - European Accounting Association Annual Meeting, 2016 - Netherland
- Corporate Social Responsibility and CEO Compensation Structure - Financial Management Association Meeting, 2015
- 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
Selected Contracts, Fellowships, Grants and Sponsored Research
- Manning RAC Interdisciplinary Research Grant Award (2022), Grant - Manning School of Business
Lee, E., Suh, S. - 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.