Sang Hyun (Sam) Park
Associate Professor
Academic Appointment(s)
James M. Hull College of Business
Bio
Born and raised in Korea, I earned B.S. in Applied Mathematics from KAIST and Ph.D. in Management Engineering, Accounting concentration, from KAIST College of Business, joining Augusta University in 2012.
- SAPARK@augusta.edu
- (706) 729-2172
- AH E144
Education
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Ph.D., Engineering/Industrial Managem
Korea Advance Institute of Sci, 2012
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BS, Applied Mathematics, General.
Korea Advanced Institute of Sc, 2007
Certifications
Awards & Honors
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Hull College of Business Research Award
Hull College of Business, 2024
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Beta Gamma Sigma International Honor Society for College of Business
Beta Gamma Sigma, 2012
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Award for Scholastic Achievement
KAIST College of Business, 2011
Courses Taught Most Recent Academic Year
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ACCT 4370
Advanced Accounting
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ACCT 3312
Intermediate Accounting II
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ACCT 3313
Intermediate Accounting III
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ACCT 2101
Prin of Acct I
Teaching Interests
My teaching interests include financial, intermediate, and managerial accounting as well as international financial reporting standards. I emphasize conceptual understanding, active learning, and technology-enhanced instruction that help students connect accounting theory with professional practice.
Scholarship
Selected Recent Publications
- Badger, A., Li, S., Park, H., Park, S. (2024). The Effect of ASC 606 Adoption on Value Relevance of Revenue: Early Evidence. Advances in Accounting, 2025
Journal Article, Academic Journal
- Jung, B., Kim, T., Park, S., Yoon, S. (2023). Customer Concentration and Income Smoothing Activities. Journal of Accounting, Auditing and Finance, 2023
Journal Article, Academic Journal
- Chung, S., Lee, J., Park, S. (2023) Does Social Capital Mitigate Managerial Self-Dealing? Evidence from Insider Trading. Journal of Accounting, Auditing and Finance, 2023
Journal Article, Academic Journal
- Shin, N., Park, S., Murray, S., Hansen, J. (2022). Judicial Hellholes and Other Differential Characteristics: Is State-level Legal Risk Reflected in Audit Fee Pricing? Managerial Auditing Journal. 37(5): 594-624, 2022
Journal Article, Academic Journal
- Hong, K., Sukesh, P., Park, S., Lee, J. (2021). An Analysis of the Sources of Value Loss Following Financial Restatements. Journal of Accounting, Auditing and Finance., 2021
Journal Article, Academic Journal
Research Interests
My research examines how firms’ information environments shape the decisions of managers and investors, with particular emphasis on earnings management, information asymmetry, and customer concentration. I also study topics such as insider trading, auditing, accounting conservatism, and valuation.
College Service
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Faculty Affairs Committee
2024 - Present
Role: Committee Member
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Faculty Affairs Committee
2022 - 2024
Role: Committee Chair
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Faculty Affairs Committee
2021 - 2022
Role: Committee Member
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Executive Committee
2019 - 2022
Role: Committee Chair
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Academic Affairs Committee
2017 - 2020
Role: Committee Member
University Service
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Student Affairs Committee
2020 - Present
Role: Committee Member
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University Senate
2019 - 2020
Role: University Senate Service
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Faculty Development Committee
2015 - 2020
Role: Committee Member
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Budget Advisory, Information Technology & University Resources
2018 - 2019
Role: Committee Member
Professional Service
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Advances in Accounting
2024 - 2024
Role: Reviewer, Journal Article
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Career Connections Case Competition
2024 - 2024
Role: Mentor
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Career Connection Case Competition
2021 - 2021
Role: Mentor
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Hawai'i Accounting Research Conference
2020 - 2020
Role: Reviewer, Conference Paper
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Advances in Accounting
2020 - 2020
Role: Reviewer, Journal Article
Public Service
