professor of accounting in the School of Business at Chonnam National University (in Korea). Prior to joining Chonnam National University, he was research professor of School of business SungKyunKwan University (2002-2004). He holds a Ph.D. in accounting from KyungHee University. Articles by Professor Jeon have appeared in Asia-Pacific Journal of Financial Studies, Korean Journal of Financial Studies, Korean Accounting Review, Korean Management Review, Korea International Accounting Review, Korean Accounting Journal, Tourism Management, SAGE Open, and other international and Korean academic journals. Most of articles published by Professor Jeon are empirical ones examining earning management practices and value-relevance of financial reporting in the stock markets. His research interests are in the areas of intangibles assets, stock price crash risk, disclosure quality, and market efficiency. He has taught accounting principles, intermediate accounting, capital market accounting seminar, and accounting research methods. Professor Jeon is an author of many well-known accounting books in Korea including IFRS Intermediate Financial Accounting. He has been the recipients of numerous outstanding paper or research awards from various accounting academic organizations and from the university he is affiliated with.

lecturer of accounting in the College of Economics and Management at Zhengzhou University of Light Industry (in China). She holds a Ph.D. in accounting from Chonnam National University. Articles by Ph.D. Feng have appeared in Korean Management Review, Korea International Accounting Review, and other Korean academic journals. Most of articles published by Ph.D. Feng are empirical ones accounting information quality and value-relevance of financial reporting in the stock markets. Her research interests are in the areas of stock price crash risk, disclosure quality, and market efficiency. She has taught accounting principles, auditing theory and practice.