시스템 점검 안내

경영대학(원) 시스템 점검에 따라 아래 작업 시간 동안 서비스가 일시 중단됨을 알려드립니다.
1. 작업 내용 : 시스템 서버 점검
2. 중단 일시 : 10월 23일(수) 18:00 ~ 20:00
* 사정에 따라 작업소요 시간은 변동될 수 있습니다.
창닫기

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

[학력]
Ph.D., University of Illinois at Urbana-Champaign
MBA and BA, Seoul National University

[경력]
2000.2 - 2006. 2 Hong Kong University of Science and Technology 회계학과 조교수

[전공 및 연구분야]
회계감사, 공시(disclosure), 자본시장 회계

[수상 및 서훈]
2018년 한국경영학회 선정 미래에셋 중견경영학자상
2013년 동아일보 선정 10년 뒤 한국을 빛낼 100인
2010년 매일경제신문 선정 한국의 경영대가 25인
2008년 이후 서울대학교 우수연구상 및 우수강의상 다수 수상 /
한국회계학회 발간 회계학연구 및 회계저널, 한국경영학회 발간 경영학 연구,
한국공인회계사회 발간 세무ㆍ회계와 감사연구 우수 또는 최우수 논문상 다수 수상
2002 Teaching Innovation Award, HKUST
2001 Franklin Prize for Teaching Excellence, Business School of HKUST
2000-2005 Top Ten Best Lecturers Award, HKUST
1990 서울대학교 총장상

[위원회 및 기타 활동]
서울대학교 산학협력단 감사(2019-현재)
㈜아모레퍼시픽 그룹 사외이사(2019-현재)
㈜풀무원 사외이사 (2016-현재)
검찰 미래발전위원회 위원 (2016-2017)
서울대학교 발전기금 이사, 기금운용위원 (2014-현재)
큐브엔터테인먼트 사외이사 (2015-2018)
증권선물위원회 감리위원 (2013-2016)
금융위원회 성장사다리펀드 자문위원 (2013-2016)
IMM Private Equity 자문위원 (2011-2013)
저축은행중앙회 리스크관리위원회 위원 (2011-2013)
프랭클린템플턴 투자신탁운용 사외이사 (2011-2013)
트러스톤 자산운용 사외이사 (2008-2013)
공무원연금관리공단 자산운용위원회 위원 (2007-2010)
한국상장회사협의회 내부통제위원회 위원 (2007-2010)

학술활동

[단행본]

숫자로 경영하라4. 2018. 원앤원북스.
사례와 함께하는 회계원리. 2017. 신영사
잠시 멈추고 돌아보는 시간이 필요한 순간 (수필집). 2015. 원앤원북스.
숫자로 경영하라3. 2014. 원앤원북스.
숫자로 경영하라2. 2012. 원앤원북스.
재무제표분석과 기업가치평가. 2011. 박영사.
숫자로 경영하라. 2009. 원앤원북스.

[주요연구논문]

16. Choi, J. -H., C. H. Sonu, H. Jung, and Y. Zang. 2019. Opinion Shopping to Avoid Going Concern Audit Opinions and Subsequent Audit Quality. Forthcoming at Auditing: A Journal of Practice and Theory.

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. Contemporary Accounting Research 36 (1): 389-417.

14. Choi, A., Choi, J.- H., and B. C. Sohn. 2018. The Joint Effect of Audit Quality and Legal Regime on the Use of Real Earnings Management: International Evidence. Contemporary Accounting Research 35 (4): 2225-2257.

13. Choi, J. -H., S. Kim, and K. K. Raman. 2017. Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?. Contemporary Accounting Research 34 (2): 1071-1102.

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