David Koo

George Mason University Costello College of Business Faculty David Koo
Titles and Organizations

Assistant Professor, Accounting

Contact Information

Email: skoo6@gmu.edu
Office Location: Enterprise Hall 110
Office Hours: Monday 10:30 - 11:45 a.m.; Tuesday 3:00 - 4:15 p.m.


Dr. David Koo is an assistant professor of accounting in the Costello College of Business at George Mason University. 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

  • Does more frequent financial reporting bring the future forward? (coauthored with J. D’Adduzio, S. Ramalingegowda and Y. Yu), Accounting Horizons, Forthcoming.
  • “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