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Curriculum Vitae of

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Curriculum Vitae of

    Curriculum Vitae of

    Gyung H. Paik

School of Accountancy 329 East 1250 North

    Marriott School of Management Orem, UT 84057

    Brigham Young University (801) 226-4349

    531 N. Eldon Tanner Building

    Provo, UT 84602-3100

    (801) 422-1969

    paik@byu.edu

EDUCATION

Ph. D., University of Illinois, Urbana-Champaign, Illinois, October 2001

    ? Emphasis on financial (capital market) accounting

    ? Dissertation Title: Differential Stock Market Reactions to the Presentation and

    Timing of the Announcements of Restructuring Charges and Write-offs

Master of Business Administration, University of Utah, Salt Lake City, Utah, May 1995

    Master of Arts, Brigham Young University, Provo, Utah, August 1988

    ? Majored in Economics

    Bachelor of Arts, Seoul National University, Seoul, Korea, February 1986

    ? Majored in Economics

EXPERIENCE

    Assistant Professor, School of Accountancy (SOA), Brigham Young University, Utah

    (January 2001Present)

Teaching & Research Assistant, University of Illinois, U-C, Illinois

    (Sept 1995Dec 2000)

    ? Financial Accounting, Accounting Information System, and Auditing

    Teaching Assistant, University of Utah, Salt Lake City, Utah

    (June 1994May 1995)

    ? Intermediate Finance and Intermediate Investment

Researcher, Korea Telecom Research Center, Seoul, Korea

    (May 1990October 1992)

    ? Member of a task force team to set the long-term competitive strategy for Korea

     Telecom; worked with an American consulting firm (The Monitor Consulting Group)

RESEARCH ACTIVITIES

Refereed Publications

Gyung Paik (BYU). “The Value Relevance of Fixed Asset Revaluation Reserves in

    International Accounting” Accepted & forthcoming at 2009 International Management

    Review

Theodore E. Christensen (BYU), Robert E. Hoyt (University of Georgia), Gyung Paik

    (BYU), and Toni Q. Smith (Bainbridge Graduate Institute). Market Reactions to Public Media Coverage of Property-Liability Insurers” Accepted & forthcoming at 2009

    Review of Business Research

Gyung Paik (BYU) and Janet Tanner (BYU). “Stock Options Backdating and Agency

    Cost Accepted & forthcoming at 2009 International Journal of Business Research

Gyung Paik (BYU) and Jeff Lark (BYU). The Impact of the New Pension Accounting

    Rules (FAS 158) on Financial Statement Analyses.” 2008 Journal of Academy of Business and Economics (Volume 8, Number 1)

    Theodore E. Christensen (BYU), Gyung Paik, and E. Kay Stice (BYU). Creating a Bigger Bath Using the Deferred Tax Valuation Allowance.2008 Journal of Business Finance and Accounting (35 (5) & (6); June/July)

    Gyung Paik and Jacob Findlay (Ernst & Young LLP). Using the SEC “Bully Pulpit to Alter Reporting Behavior: The Case of Arthur Levitt on In-Process Research and

    Development.2007 Review of Business Research (Volume VII, Number 2)

    Gyung Paik and Kip R. Krumwiede (Boise State University). The Survival of Firms that Take Special Charges for Restructurings and Write-offs.2006 Academy of Accounting and Financial Studies Journal (Volume 10, Number 2)

    Gyung Paik and Kip R. Krumwiede (Boise State University). Special Charge Announcement Labeling and Timing Choices: Opportunism or Signaling?2005 Journal of Academy of Business and Economics (Volume 5, Number 2)

    Gyung Paik and H. John Marsh (University of Utah). The Effect of SEC Investigations on Corporate Performance Characteristics.2005 International Journal of Business

    Research (Volume 3, Number 1)

Research Papers Submitted for Publication

     The Effects of Regulation and Standard Setting on Earnings Manipulation through In-

    process Research and Development Write-Offs in the U.S.with Theodore E. Christensen (BYU) and Peter M. Johnson (BYU)

    ? Under review at Journal of Business Finance and Accounting

    ? Presented at American Accounting Association Western Regional Meeting, April

    2007

Investor Reactions to SEC Fraud Investigationswith Theodore E. Christensen (BYU)

    and Christopher Williams (University of North Carolina)

    ? Under review at Journal of Forensic Accounting

    ? Presented at American Accounting Association Western Regional Meeting, April

    2006

    Working Papers Under Progress

The Relationship between Upward Revaluation and Earnings Manipulation

    in International Accounting with Josh Lee (Washington University)

Asset Impairment under IFRS and U.S. GAAP with Eric Channer (BYU)

Professional Academic Presentations with Proceedings

    ? Presentation/proceeding at AIBE-IABE International Business Conference,

    October 2008

    ? Presentation at IABE (International Academy of Business and Economics)

    Conference October 2007

    ? Presentation/proceeding at the JBFA (Journal of Business Finance and

    Accounting) Conference May 2007

    ? Presentation/proceeding at American Accounting Association Western Regional

    Meeting, April 2007

    ? Presentation/proceeding at American Accounting Association National Meeting,

    August 2006

    ? Presentation/proceeding at American Accounting Association Western Regional

    Meeting, April 2006

    ? Presentation/proceeding at Allied Academies International Meeting, October 2005

    ? Presentation/proceeding at AIBE-IABE International Business Conference,

    October 2005

    ? Presentation/proceeding at American Accounting Association National Meeting,

    August 2005

    ? Presentation/proceeding at American Accounting Association Western Regional

    Meeting, April 2005

    ? Presentation/proceeding Presented at American Accounting Association Western

    Regional Meeting, April 2003

? Presentation/proceeding at American Accounting Association National Meeting,

    August 2002 ? Presentation at Brigham Young University Accounting Symposium, October

    2004

    ? Numerous presentations at Accounting Research Workshops at BYU and at the

    University of Illinois-Urbana-Champaign

    AWARDS/RECOGNITION

? Recipient, Distinguished Research Award 2005 (Allied Academies)

    Allied Academies is an association of international business scholars, whose

    purpose is to support and encourage research and the sharing and exchange of

    ideas, knowledge and insights throughout the world.

    o Allied Academies selected the best paper for each field (accounting,

    economics, business administration, etc.) among those papers presented in

    Annual Conference in Las Vegas, October 2005. The paper titled “The

    Survival of Firms that Take Special Charges for Restructurings and Write-

    offs,” coauthored by Gyung Paik and Kip Krumwiede, was selected for

    the best paper award in the accounting field.

? Recipient, Excellent Teaching Assistant for Undergraduate Teaching Award 2000

    (College of Commerce and Business Administration, University of Illinois)

    o College of Commerce and Business Administration at University of

    Illinois selects only two graduate students each year for excellent teaching.

    The college has multiple departments, such as accountancy, finance,

    business administrations, and economics. Considering that approximately

    50 graduate students teach classes each year, the award is a very

    prestigious one. Gyung Paik was the recipient of the award for the year

    2000.

? Recipient, Victor L. Bernard Memorial Award 1998-1999

    ? Recipient, Irwin Fellowship 1999-2000

    ? Representative for Big 10 Doctoral Consortium 1999

    ACADEMIC ORGANIZATION LEADERSHIP

? American Accounting Association International Accounting Section Officer

    o Regional coordinators committee in charge of the Western Region (2009-

    present)

    o International relations committee member (2002-present)

    o Korea and Japan Country Director (2003-2005)

    o Manuscript reviewer for annual national conferences (2006-2009)

    ? American Accounting Association Western Region Manuscript Reviewer

    o Manuscript reviewer for annual conferences in financial accounting

    section (2002, 2006, and 2007)

    o Research session coordinator and discussant in AAA Western regional

    meeting (2006)

As a reviewer, my primary duties are to:

    o Review two or three manuscripts.

    o Make recommendations about the potential of these manuscripts for

    presentation at the annual meetings.

    o Submit relevant suggestions for improvement to the authors.

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