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Dr. David Koo is an assistant professor of accounting in the Costello College of Business at ����AV. 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