Philip Chung

Luter School of Business - Department of Accounting and Finance

Keun Ho Chung

Assistant Professor

Luter Hall 138
(757) 594-7238


  • Ph D in Accounting, University of Kentucky
  • MBA in Accounting and Finance, University of Utah
  • MA in Economics, Seoul National University (South Korea)
  • BA in English, Hankook University of Foreign Studies (South Korea)


Financial accounting; Cost and Managerial accounting, Accounting information system and Data analytics


Materiality; Restatements; Disclosure; Litigation risk; Earnings management; Management incentives, Data analytics


Dr. Chung earned his Ph.D. degree in accounting at the University of Kentucky in 2016 and joined the Luter School of Business in 2016. Dr. Chung teaches Cost and Managerial Accounting, Intermediate Accounting, and Accounting Information system and Data Analytics at CNU.

  • Journal Article, Academic Journal
    (2021). Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures. Accounting Horizons.
  • Journal Article, Academic Journal
    (2021). Do Firms Time Changes in Accounting Estimates to Manage Earnings?. Contemporary Accounting Research.
  • Journal Article, Academic Journal
    (2019). Hiding in Plain Sight: Stealth Restatements and their Implication for Litigation Risk. New York University Journal of Law and Business.
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