G. Mihaylo College of Business and Economics
Fullerton, CA 92834-6848
Phone: (657) 278-2732;
Fax: (657) 278-4518
As an assistant director at CCRG, Dr. Son assists Dr. Mande in organizing various CCRG events. He also works with Dr. Gong in coordinating various programs including research on financial reporting, executive compensation and corporate governance; an annual academic conference; and a case competition.
Dr. Myungsoo Son is an Associate Professor in the Accounting Department at California State University, Fullerton, joining Mihaylo College in 2007. Prior to that, he was an Assistant Professor at State University of New York, Oneonta. He earned his Ph.D. from University of Nebraska-Lincoln in 2005, his Master of Science in Accounting from Ohio University, and B. S. from Yonsei University-Seoul Korea. Before starting his graduate studies, Son was a CPA (Korean License), working for Financial Supervisory Service, Seoul, Korea, a government body to oversee Korean financial markets.
Financial accounting at the undergraduate level is Son’s primary area of teaching. He also teaches financial accounting classes from introductory to advanced accounting for the M. B. A. and a capstone class for the M. S. in Accounting.
Son’s research is conducting empirical tests with archival data mainly for capital market issues. Topics of his research include financial accounting, auditing and international accounting. He has published a number of research articles in various academic journals including Auditing: A Journal of Practice & Theory, Journal of Accounting Auditing and Finance, Journal of Business Finance and Accounting, Corporate Governance: An International Review, and International Journal of Auditing. In addition, he has been actively involved in academic conferences as a presenter, a discussant, and a moderator in American Accounting Association annual, regional and sectional conferences.
August 2005 PH. D University of Nebraska-Lincoln, School of Accountancy Major: Accounting Minors: Finance & Economics
June 2000 Master of Science in Accounting Ohio University
February 1992 Bachelor in Economics Yonsei University-Seoul Korea
Mande, V., and M. Son. 2013. Do financial restatements lead to auditor changes? Auditing: A Journal of Practice and Theory, 32(2): 119-145.
Mande, V., and M. Son. 2012. CEO centrality and meeting or beating analysts’ earnings forecasts. Journal of Business Finance and Accounting 39(1&2): 81-112.
Mande, V., Y. K. Park, and M. Son. 2012. Equity or debt financing: does good corporate governance matter? Corporate Governance: An International Review 20(2): 195-211.
Mande, V., and M. Son. 2011. Do audit delays affect client retention? Managerial Auditing Journal 26(1): 32-50.
Son, M., and A. Crabtree. 2011. Earnings announcement timing and analyst following. Journal of Accounting Auditing and Finance26(2): 443-468.
Lee, H., V. Mande, and M. Son. 2010. Corporate governance characteristics of firms backdating stock options. Quarterly Journal of Finance and Accounting 49(1): 41-61.
Son, M. 2010. A study of audit delays as a determinant of audit fees in the post-SOX period. Yonsei Business Review 47(1): 1-20.
Kim, D., M. Son, and N. Usmen. 2010. Cross-listing and earnings management surrounding SOX. Global Business and Finance Review 15: 90-107.
Her, Y-W., J. Lim, and M. Son. 2010. The impact of financial restatements on audit fees: Consideration of restatement severity.International Review of Accounting, Banking and Finance 2(4): 1-22.
Lee, H., V. Mande, and M. Son. 2009. The Effect of the Private Securities Litigation Reform Act of 1995 on the cost of equity capital. Quarterly Journal of Finance and Accounting 48(2): 85-106.
Son, M., K. Chen, and A. Crabtree. 2009. Inter-temporal associations between non-audit services and auditors’ tendency to allow discretionary accruals. Advances in Quantitative Analysis of Finance and Accounting 7: 151-178.
Lee, H., and M. Son. 2009. Earnings announcement timing and earnings management. Applied Financial Economics 19 (4): 319-326.
Lee, H., V. Mande, and M. Son. 2009. Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags? International Journal of Auditing 13(2): 87-104.
Lee, H., V. Mande, and M. Son. 2008. A Comparison of reporting lags of multinational and domestic Firms. Journal of International Financial Management & Accounting 19 (1): 28-56.
Son, M., and C. Baek. 2007. Analyst following and earnings forecasts for multinational firms. International Journal of Business Research 7(1): 42-46.
Baek, C., J. Reem, and M. Son. 2007. A comparison of traditional time series models to forecast returns on Korean Composition Stock Price Index 200. Journal of International Finance and Economics 7(1): 11-19.
Kim, D., M. Son, and Z. Zamanian. 2007. Accounting choices of multinational firms after SOX. Global Business and Finance Review12(3): 31-40.