Headshot of Daniel Paik

Daniel Paik

Associate Professor of Accounting
  • Profile
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    • Institutional Service

      Accounting Department:

      • Course Coverage and Rigor Committee
      • IFRS Integration Committee

      Robins School of Business: 

      • Enrollment Appeals Committee
      • Curriculum Committee
      • International Business Committee
      • Technology Committee

      University of Richmond:

      • Fulbright Scholarship Review Committee

  • Selected Publications
    Journal Articles

    Paik, Daniel Gyung H., Philip K. Chung, Marshall A. Geiger, Collin Rabe. “Do Firms Time Changes in Accounting Estimates to Manage Earnings?” Contemporary Accounting Research (Accepted & Forthcoming 2022)

    Paik, Daniel Gyung H., Philip K. Chung, Marshall A. Geiger, Collin Rabe. “Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures.” Accounting Horizons (Volume 35, Issue 3, September 2021, pp. 113-141)

    Paik, Daniel Gyung H., Joyce van der Laan Smith, Brandon B. Lee, and Sungwook Yoon. “Are Leases Substitutes or Complements to Debt?  Insights from an Analysis of Debt Covenants.” Review of Accounting and Finance (Volume 19, Issue 3, June 2020, pp. 339-361)

    Paik, Daniel Gyung H., Tim Hamilton, Brandon B. Lee, and Sungwook Yoon. “Loan Purpose and Accounting Based Debt Covenants.” Review of Accounting and Finance (Volume 18, Issue 2, May 2019)

    Paik, Daniel Gyung H., Kip R. Krumwiede, Brandon B. Lee, and T. Kim. “The Association between Audit Fees and Accounting Restatement resulting from Accounting Fraud and Clerical Errors.” Journal of Forensic and Investigative Accounting (Volume 10, Issue 3, December 2018, pp. 332-356) 

    Paik, Daniel Gyung H., Kevin Kim, June Y. Lee, and Eun S. Lee. “Acquired R&D Allocation and Earnings Management.” Australian Accounting Review (Volume 28, Issue 1, December 2018 pp. 577-588)

    Hong, Keejae, Daniel Gyung H. Paik, and Joyce van der Laan Smith. “A Study of Long-Lived Asset Impairment under U.S. GAAP and IFRS within the U.S. Institutional Environment.” Journal of International Accounting, Auditing, and Taxation (Volume 31, June 2018, pp. 74-89)

    Krumwiede, Kip R., Daniel Gyung H. Paik, and Darrell Walden. “Can Management Accounting Help Aid Associations Make Tough Choices in Haiti?” Issues in Accounting Education (Volume 33, Issue 1, February 2018, pp. 17-28) 

    Hoyle, Joe Ben, Daniel Gyung H. Paik, and Cathy R. Shi. “Extraordinary Items – An Elusive Concept.” Accounting Historians Journal (Volume 44, Number 2, December 2017, pp. 139-156)

    Paik, Daniel Gyung H., Kip R. Krumwiede, and Brandon B. Lee. “Corporate Social Responsibility Performance and Outsourcing: The Case of the Bangladesh Tragedy.” Journal of International Accounting Research (Volume 16, Number 1, Spring 2017, pp. 59-80)

    Paik, Daniel Gyung H., Joyce van der Laan Smith, Brandon B. Lee, and Sungwook Yoon. “The Relation between Accounting Information in Debt Covenants and Operating Leases.” Accounting Horizons (Volume 29, Issue 4, December 2015, 969-996)

    Christensen, Theodore E., Daniel Gyung H. Paik, and E. Kay Stice. “Creating a Bigger Bath Using the Deferred Tax Valuation Allowance.” Journal of Business Finance and Accounting (Volume 35, Nos. 5-6, June/July 2008)

    and others