COVID-19 research and information


Professor of Financial Accounting,
Auditing Research Seminar

Professor Introduction

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.

Education & Experiences

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

[Teaching Positions]
2000.2 R11; 2006. 2 Assistant Professor, Hong Kong University of Science and Technology

[Research Interests]
Auditing, Disclosure, Capital market accounting

[Honors and Awards]
1987-1989 Dan-Am Scholarship
1990 President’s Award, Seoul National University
1995 Doctoral Fellowships from the Korea Foundation for Advanced Studies, the Fulbright Commission, and the Rotary Club
2000-2005 Top Ten Best Lecturers Award, HKUST
2001 Franklin Prize for Teaching Excellence, Business School of HKUST
2002 Teaching Innovation Award, HKUST

[Other Activities]
Investment Advisor, National Pension Service



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.


17. Bao, D., J. -H. Choi, B. Kang, and W. -J. Lee. 2021. The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds. Forthcoming at Accounting Horizons.

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. Auditing: A Journal of Practice and Theory 38 (2): 101-123.

15. Choi, J. -H., S. Choi, L. Myers, and D. Ziebart. 2019. Financial Statement Comparability and the Informativeness of Stock Prices about 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.


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