Joohung Ha

Joohyung Ha


Full-Time Faculty
Malloy Hall 225


Professor Joohyung Ha teaches accounting grounded in the Jesuit principles of educating the whole person with the aim to develop business leaders with high ethical standards. Dr. Ha’s research interests include financial reporting, valuation, market anomaly, and agency costs. She has taught financial and managerial accounting at various universities throughout the country.

Dr. Ha’s current interests are focused on the impact of accounting information on capital markets. Her work focuses on the economic effects of financial frictions, the methods firms use to alleviate those frictions, and how the choices firms make are influenced by contractive effectiveness and the information content of equity prices. Dr. Ha has presented at national academic conferences such as the American Accounting Association and the Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management Conference.

When Dr. Ha is not teaching, researching, or presenting, she enjoys reading, yoga, traveling, and watching baseball and football.

Research Areas

  • Accounting conservatism
  • The role of accounting in banking
  • Corporate governance


  • Oklahoma State University, PhD in Accounting
  • Boston College, MS in Finance
  • University of Texas at Austin, MA in Professional Accounting

Prior Experience

  • Assistant Professor in Accounting, Loyola University New Orleans

Awards & Distinctions

  • Outstanding Teaching Award, University of San Francisco School of Management, 2017
  • Best Paper Award “Corporate social responsibility, tax aggressiveness, and firm value”, Midwest Region Annual Meeting, 2013

Selected Publications

  • Ha, J., Goldberg, C. S., Graham, C. M. (2020). CEO Overconfidence and Corporate Risk-Taking: Evidence from Pension Policy. Journal of Corporate Accounting and Finance, 31(4).
  • Ha, J. (2020). Bank accounting conservatism and bank asset qualityJournal of Business, Finance, & Accounting. 
  • Ha, J. (2019). Agency Costs of Free Cash Flow and Conditional Conservatism. Advances in Accounting.
  • Comiran, F., Fedyk, T., Ha, J. (2018). Accounting Quality and Media Attention around Seasoned Equity Offerings. International Journal of Accounting and Information Management, 26(3), 443-462.
  • Ha, J., Feng, M. (2018). Conditional conservatism and labor investment efficiency. Journal of Contemporary Accounting and Economics, 14(2), 143-163.