Sophia J.W. Hamm

Professor Hamm joined the Fisher college of Business in Autumn 2010.. She arrived from the University of Pennsylvania where she taught introductory financial accounting and received her Ph.D. in Accounting. Prior to her doctoral work, she worked as a consultant for PricewaterhouseCoopers in South Korea.

At the Fisher College of Business, Professor Hamm teaches intermediate financial accounting. Her primary research interests include the role of accounting reporting in the capital markets, information intermediaries, information asymmetry and cost of capital, executive compensations, index trading and investors, and earnings management.

Areas of Expertise

  • Capital Markets
  • Disclosure, Information Asymmetry, Cost of Capital
  • Index Trading
  • Information intermediaries


  • PhD, University of Pennsylvania
  • MSE, University of Pennsylvania
  • BBA, Seoul National University
AMIS 3201 - Financial Accounting II

Theory and application of accounting techniques to record and report financial information;asset and liability valuation; income measurement; second of two-course sequence.

  •  Hamm, Sophia J.W., Michael Jung and Clare Wang. (Forthcoming). "Making Sense of One Dollar CEO Sallaries." Contemporary Accounting Research.
  • Hamm, Sophia J.W., Brian Bushee, John Core, and Wayne Guay. “The Role of the Business Press as an Information Intermediary.” Journal of Accounting Research. 48.1 (2010): 1-19.


  • E-mail

    (614) 292-2529

    (614) 292-2118

    Department of Accounting & MIS
    Fisher College of Business
    The Ohio State University
    428 Fisher Hall
    2100 Neil Avenue
    Columbus, OH 43210