최종학

Financial Accounting,
Auditing Research Seminar 교수


교수 소개

Jong-Hag Choi is Professor of Accounting at Seoul National University. He received his Ph.D. from University of Illinois at Urbana-Champaign. Before joining Seoul National University, he served at Hong Kong University of Science and Technology.
He is a renowned researcher in the auditing/financial accounting area. He published his works in various top academic journals, including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, Accounting Horizons, and the Journal of Accounting and Public Policy.
He received various teaching and research awards while he served for Hong Kong University of Science and Technology and Seoul National University.

경력사항

학술활동

[단행본]

숫자로 경영하라4. 2018. 원앤원북스.
사례와 함께하는 회계원리. 2017. 신영사
마흔, 감성의 눈을 떠라. (수필집). 2015. 소울메이트.
숫자로 경영하라3. 2014. 원앤원북스.
숫자로 경영하라2. 2012. 원앤원북스.
재무제표분석과 기업가치평가. 2011. 박영사.
숫자로 경영하라. 2009. 원앤원북스.

[주요연구논문]

15. Choi, J. –H., S. Choi, L. Myers, and D. Ziebart. 2017. Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings. Forthcoming at Contemporary Accounting Research.

14. Choi, A., Choi, J.- H., and B. C. Sohn. 2017. The Joint Effect of Audit Quality and Legal Regime on the Use of Real Earnings Management: International Evidence. Forthcoming at Contemporary Accounting Research.

13. Choi, J. -H., S. Kim, and K. K. Raman. 2016. Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?. Forthcoming at Contemporary Accounting Research.

12. Choi, J. -H., S. Choi, C. Hogan, and J. Lee. 2013. The Effect of Human Resource Investment in Internal Control on the Existence of Internal Control Weakness. Auditing: A Journal of Practice and Theory32 (4): 169-199.

11. Choi, J. –H., A. Qiu, J. –B. Kim, and Y. Zang. 2012. Geographic Proximity between Auditor and Client: How does it Impact Audit Quality? Auditing: A Journal of Practice and Theory 31 (2): 43-72.

10. Choi, J. –H., L. Myers, Y. Zang, and D. Ziebart. 2011. Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance. Review of Accounting Studies 16 (1): 143-182.

9. Choi, J. –H., J. –B. Kim, and J. Lee. 2011. The Value Relevance of Discretionary Accruals in Asian Financial Crisis of 1997-1998. Journal of Accounting and Public Policy 30 (2): 166-187.

8. Choi, J.-H., J. –B. Kim, and Y. Zang. 2010. Do Abnormally High Audit Fees Impair Audit Quality? Auditing: A Journal of Practice and Theory 29 (2): 73-97.

7. Choi, J. –H., L. Myers, Y. Zang, and D. Ziebart. 2010. The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision. Accounting Horizons 24 (2): 165-188.

6. Choi, J. –H., F. Kim, J. –B. Kim, and Y. Zang. 2010. Audit Office Size, Audit Quality and Audit Pricing. Auditing: A Journal of Practice and Theory 29 (1): 73-97.

5. Choi, J. –H., J. –B. Kim, X. Liu, and D. Simunic. 2009. Cross-Listing Audit Fee Premiums: Theory and Evidence. The Accounting Review 84 (5): 1429-1463.

4. Behn, B., J.-H. Choi, and T. Kang. 2008. Audit Quality and Properties of Analysts’ Earnings Forecasts. The Accounting Review 83 (2): 327-349.

3. Choi, J. –H., J.-B. Kim, X. Liu, and D. Simunic. 2008. Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence. Contemporary Accounting Research 25 (1): 55-99.

2. Choi, J. –H., and T. J. Wong. 2007. Auditors Governance Functions and Legal Environments: An International Investigation. Contemporary Accounting Research 24 (1): 13-46.

1. Choi, J. –H., R. Doogar, and A. Ganguly. 2004. The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from U.S. Audit Market. Contemporary Accounting Research 21 (4): 1-40.

[기타논문]

Accounting and Finance, Asia-Pacific Journal of Accounting and Economics, China Journal of
Accounting Research, Current Issues in Auditing, Journal of Contemporary Accounting and Economics,
Korean Accounting Journal, Korean Accounting Review. Korean Management Review