David S. Koo

Dr. David Koo is an assistant professor of accounting in the Costello College of Business at George Mason University. Prior to joining Mason in Fall 2021, he was a faculty member at the University of Illinois at Urbana-Champaign.

Prior to his academic career, Dr. Koo worked as an accounting and financial professional at Korea Deposit Insurance Corporation, Korea Army Finance & Accounting Corps, and PricewaterhouseCoopers. His teaching expertise includes managerial and financial accounting, and data analytics. He currently teaches Intermediate Accounting and Cost/Managerial Accounting courses. Past courses include Accounting Control Systems and Data Analytics in Management Accounting.

Research Interests

• Interaction between Managerial Accounting and Financial Reporting/Disclosure
• Economic Effects of Corporate Reporting and Disclosure
• Information Transfer of Financial and Accounting Information

Research and Awards

• "Memory, Retrieved Context, and Bias in Management Earnings Forecasts" (coauthored with I. Y. Wang and S. Wu), Management Science, Forthcoming.
• "The Road Not Taken: Evaluating the Consequences of the U.S.’s Non-Adoption of IFRS in 2012" (coauthored with J. X. Jiang and I. Y. Wang), The International Journal of Accounting, Forthcoming.
• "Does more frequent financial reporting bring the future forward?" (coauthored with J. D’Adduzio, S. Ramalingegowda and Y. Yu), Accounting Horizons, 2024.
• “Do Career Concerns Affect the Delay of Bad News Disclosure?” (coauthored with S. Baginski, J. Campbell, and L. Hinson), The Accounting Review, 2018.
• “Influential Chief Marketing Officers and Management Revenue Forecasts” (coauthored with D. Lee), The Accounting Review, 2018.
• “The Effect of Financial Reporting Quality on Corporate Dividend Policy” (coauthored with S. Ramalingegowda and Y. Yu), Review of Accounting Studies, 2017.
• “Earnings Attribution and Information Transfers” (coauthored with J. Wu, and E. Yeung), Contemporary Accounting Research, 2017.

Media Clippings

• May 30, 2024 - Accounting Today
  Frequent financial reporting helps investors predict performance