▲ (From left) Professor Yang Joon Sun, Adjunct Professor Cheon Jun Beom, and Ph.D. Candidate Kim Hee Kwan of the Department of Business Administration

The paper titled "The Association among Audit Planning, Audit Hours, and Audit Quality following the Introduction of the New External Audit Act: Focusing on Auditor Changes," co-authored by Professor Yang Joon Sun and Adjunct Professor Cheon Jun Beom of the Department of Business Administration at Sogang Business School, and Ph.D. candidate Kim Hee Kwan of the Graduate School of Business, was honored with the Best Paper Award at the Korea Accounting Policy Association (KAPA) Autumn Conference held on October 26, 2024.

Through this research, Professor Yang and the team presented the validity of the policy effects related to the shortening of the appointment period for external auditors under the "Act on External Audit of Stock Companies, etc." (often referred to as the New External Audit Act). The study was previously published in the August 2024 issue of Accounting and Policy Research (Vol. 29, No. 3).

The Korea Accounting Policy Association (KAPA), led by President Soon-Suk Chung, is an academic organization that conducts scholarly and theoretical research on accounting, as well as studies on accounting-related systems, policies, and laws. The association publishes the KCI-indexed journal Accounting and Policy Research four times a year.

▶ Paper Title: Jun－Beom Cheon, Hee－Kwan Kim and Joon－Sun Yang. (2024). The Relationship between Audit Planning, Audit Hours and Audit Quality for the Adoption of New External Audit Law：Focusing on Auditor Change. Review of Accounting and Policy Studies, 29(3), 1-33.