Education

PhD in Accounting

Rutgers University, Graduate School of Management

MBA

University of Missouri, College of Business Administration

BA in Business Administration

Yonsei University, College of Business

Published Works

Ryu, G. T., Clifton, T. G. (2025). The Information Usefulness of Current Ratio. International Academy of Business and Economics , https://iabe.org/ Ryu, G. T., Clifton, T. G., Roh, C. (2025). A Multivariate Analysis on Bankruptcy Prediction - Accrual-based Earnings vs. Cash Flows. Journal of Finance and Accountancy, 34 https://aabri.com/jfa.html. Ryu, G. T., Clifton, G. (2023). Changes in Auditing/Accounting Standards and Auditor’s Going- Concern Reporting. Journal of Finance and Accountancywww.aabri.com. Ryu, G. T., Clifton, T. G. (2023, August). A Multivariate Analysis on Bankruptcy Prediction: Accrual-based Earnings vs. Cash Flows. International Association of Applied Business Research. Ryu, G. T., Clifton, G. (2022). Accrual-based Earnings and Cash Flows as Indicators of Bankruptcy. Institute for Global Business Research, https://www.igbr.org/ Ryu, G. T., Clifton, T. G., Roh, C. (2019). THE Effect of Profitability and Liquidity on Audit Opinions: An Empirical Analysis. Journal of Finance and Accountancywww.aabri.com/jfa.html. Ryu, G. T., Clifton, T. G. (2017). From Qualified, Going-Concern to Unqualified, Clean Opinions. 2017 Institute for Global Business Research Conference, Ryu, G. T., Clifton, T. G. (2016). Going-Concern Opinion Survivors. 2016 Allied Business Academics Fall International Conference, Ryu, G. T., Clifton, T. G. (2016). The Financial Characteristics of Firms that Have Changed their Pension Plans. The Journal of American Business Review, 4(2), 49-54. www.jaabc.com. Ryu, G. T., Uliss, B. (2014). Performance Comparison among Audit Firms. Academic and Business Research Institute International Conference. Ryu, G. T., Uliss, B. (2014). Prediction of Financial Distress: An Empirical Assessment. Academic and Business Research Institute International Conference, www.aabri.com/OC2014Proceedings.html Ryu, G. T., Uliss, B. (2014). Prediction Ability of Cash Flows, Net Income and Auditors. Journal of Modern Accounting and Auditing, 10 www.davidpublishing.org. Ryu, G. T., Uliss, B. (2012). Prediction Ability of Cash Flows, Net Income and Auditors. Proceedings of the Academy of Accounting and Financial Studies , alliedacademies.org/Public/Default.aspx Ryu, G. T., Uliss, B. (2011). Re-examination of Auditors' Going-Concern Reporting Behaviors After the Enactment of Sarbanes-Oxley Act (SOX). Proceedings of the 2011 Academy of Business Disciplines Conference, abd2012.org/index.html Ryu, G. T., Uliss, B., Roh, C. (2010). On the Shift to Defined Contribution Plans. Proceedings of the 2010 Applied Business and Entrepreneurship Association International Annual Conference, abeai.org/ Ryu, G. T., Uliss, B., Roh, C. (2009). The Effect of the Sarbanes-Oxley Act on Auditors' Audit Performance. AABRI Journal of Finance and Accountancy, 1-7. www.aabri.com. Ryu, G. T., Uliss, B., Roh, C. (2009). Why Still Defined Benefit Plans?. Proceedings of the Allied Academics International Conference, www.alliedacademies.org/Public/Conferences/Publications/VegasProgram2009.pdf Ryu, G. T., Roh, C. (2008). The Auditor's Going-Concern Opinion Decision. International Journal of Business and Economics, 6(2), 89-101. www.ijbe.org/. Ryu, G. T., Uliss, B., Roh, C. (2007). Have Auditors Changed Their Going-Concern Reporting Behavior Since the Enactment of Sarbanes-Oxley Act (SOX)?. Proceedings of the 4th Annual Applied Business and Entrepreneurship Association International (ABEAI) Conference, Ryu, G. T., Roh, C. (2007). The Auditor's Choice of Audit Opinions - Industry Effect. Journal of Korean Public Policy, Roh, C., Ryu, G. T. (2006). Efficiency Analysis of Non-Profit Hospital Using Data Envelopment Analysis. Proceedings of the 67th American Society for Public Administration National Conference, Ryu, G. T., Uliss, B., Roh, C. (2006). The Effect of the Sarbanes-Oxley Act on Auditors' Audit Performance. Proceedings of the 2006 Academy of Business Administration Conference, Ryu, G. T. (2005). Auditor Choice and Agency Costs. Proceedigns of 2005 Allied Academy International Conference, Ryu, G. T. (2005). Class Supplement, Intermediate Accounting I (ACC 3510). , Ryu, G. T. (2005). Class Supplement, Intermediate Accounting II (ACC 3520). , Ryu, G. T., Roh, C. (2005). The Auditor's choice of Audit Opinions - Industry Effect. 2005 American Academy of Accounting and Finance Conference, Ryu, G. T., Roh, C. (2004). Bankruptcy Risks and Audit Opinions. Proceedings of the 2004 Academy of Business Administration Conference, Ryu, G. T. (2004). Class Supplement, Intermediate Accounting I (ACC 3510). , Ryu, G. T. (2004). Class Supplement, Intermediate Accounting II (ACC 3520). , Ryu, G. T. (2003). Class Supplement, Intermediate Accounting I (ACC 3510). , Ryu, G. T. (2003). Class Supplement, Intermediate Accounting II (ACC 3520). , Ryu, G. T., Parker, V., Yoon, S. (2003). The Effect of Materiality thresholds on the Issuance of Going-Concern Opinions. 2003 American Academy of Accounting and Finance Conference, Ryu, G. T., Roh, C., Park, C. (2002). Auditor Size and Going-Concern Judgment. Proceedings of the 2002 Academy of Business Administration Conference, Ryu, G. T. (2002). Auditor Size and Going-Concern Judgment. Accounting Department Research Forum, Ryu, G. T., Roh, C. (2001). The Effect of Bankruptcy Risks on the Issuance of Going-Concern Opinons. Proceedings of the 2001 American Accounting Association Southeast Regional Meeting, Wade, D., Ryu, G. T., Rhim, C. J. (2001). The Effect of Different Firm characteristics on the Choice of Accounting Methods; The case of Non-Pension Retirement Benefits Accounting . Business and economic Review, SFAS 106-17. .