교수
58동 406호
schoi7@snu.ac.kr교수소개
Sunhwa Choi is a Professor of Accounting at the Seoul National University (SNU) Business School. She received her Ph.D., master’s, and bachelor’s degrees from Seoul National University. Prior to joining SNU, Professor Choi worked at Sungkyunkwan University, Lancaster University, and KPMG Korea. She has published papers in several accounting journals, including The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting and Public Policy, and Journal of Business Finance & Accounting. She is a CFA charterholder and a member of the Korean Institute of Certified Public Accountants (KICPA).
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경력사항
[경력]
2024.9 - 현재 서울대학교 경영대학 교수 (회계학 전공)
2020.3 - 2024.8 서울대학교 경영대학 부교수 (회계학 전공)
2017.9 - 2020.2 성균관대학교 경영대학 조교수/ 부교수
2011.9 - 2018.2. Lancaster University (영국) 조교수
2001.11-2004.10 삼정 KPMG 회계법인 (감사본부), Supervisory Senior
[학력]
2011.8 서울대학교 경영대학 경영학 박사 (회계학 전공)
2006.8 서울대학교 경영대학 경영학 석사 (회계학 전공)
2001.8 서울대학교 경영대학 경영학 학사
[연구분야]
재무회계, 자본시장, 회계감사, 경영자 보상, 감사위원회, 기업지배구조, 조세전략.
[자격]
- 한국공인회계사
- 국제재무분석사 (Chartered Financial Analyst, CFA)
[기타활동]
- Accounting Horizons, Editorial Board (2024-)
- Accounting and Business Research, Editorial Board (2023-), Associate Editor (2024-)
- 한국경영학회 “경영학연구” 편집위원회 (2019-)
- 한국세무학회 "세무와회계저널" 편집위원회 (2024-)
- 감사연구원 "감사논집" 편집위원회 (2024-)
- 한국회계학회 “회계학연구” 편집위원회 (2017-2018), “회계저널” 편집위원회 (2021-2023)
- 한국회계학회 회계감사위원장 (2021-), 국제화위원장 (2020-2021)
- 서울대학교 경영대학 MBA 부주임 (2024-), CFO전략과정 부주임 (2021-2022)
- 키움증권 (2021-2024), HD현대오일뱅크 (2022-) 사외이사 & 감사위원회 위원장
- 예금보험공사 자문위원회 (2023-)
- 한국공인회계사회 정책자문단 (2021-2023)
- 한국세무학회 이사 (2020-2021)
- 금융위원회 위원장 표창 (2023)
2024.9 - 현재 서울대학교 경영대학 교수 (회계학 전공)
2020.3 - 2024.8 서울대학교 경영대학 부교수 (회계학 전공)
2017.9 - 2020.2 성균관대학교 경영대학 조교수/ 부교수
2011.9 - 2018.2. Lancaster University (영국) 조교수
2001.11-2004.10 삼정 KPMG 회계법인 (감사본부), Supervisory Senior
[학력]
2011.8 서울대학교 경영대학 경영학 박사 (회계학 전공)
2006.8 서울대학교 경영대학 경영학 석사 (회계학 전공)
2001.8 서울대학교 경영대학 경영학 학사
[연구분야]
재무회계, 자본시장, 회계감사, 경영자 보상, 감사위원회, 기업지배구조, 조세전략.
[자격]
- 한국공인회계사
- 국제재무분석사 (Chartered Financial Analyst, CFA)
[기타활동]
- Accounting Horizons, Editorial Board (2024-)
- Accounting and Business Research, Editorial Board (2023-), Associate Editor (2024-)
- 한국경영학회 “경영학연구” 편집위원회 (2019-)
- 한국세무학회 "세무와회계저널" 편집위원회 (2024-)
- 감사연구원 "감사논집" 편집위원회 (2024-)
- 한국회계학회 “회계학연구” 편집위원회 (2017-2018), “회계저널” 편집위원회 (2021-2023)
- 한국회계학회 회계감사위원장 (2021-), 국제화위원장 (2020-2021)
- 서울대학교 경영대학 MBA 부주임 (2024-), CFO전략과정 부주임 (2021-2022)
- 키움증권 (2021-2024), HD현대오일뱅크 (2022-) 사외이사 & 감사위원회 위원장
- 예금보험공사 자문위원회 (2023-)
- 한국공인회계사회 정책자문단 (2021-2023)
- 한국세무학회 이사 (2020-2021)
- 금융위원회 위원장 표창 (2023)
학술활동
[Selected]
1. “Length of the IPO Prospectus and Investor Demand for IPOs” with Woo-Jong Lee, Meeok Cho, and Sehee Kim, forthcoming in Accounting Horizons
2. “Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?” with Ahrum Choi and Jaeyoon Yu, forthcoming in Auditing: A Journal of Practice and Theory
3. “Less Timely Earnings Announcements and Voluntary Disclosure” with Hyunkwon (Kwon) Cho and Robert Kim, 2023, Journal of Business, Finance & Accounting 50: 524-564.
4. “Shareholders’ Tax Incentives and Changes in the Organizational Form of Foreign Operations” with Heesun Chung, Journal of Accounting and Public Policy, 106994.
5. “Corporate Social Responsibility and Classification Shifting” with Sera Choi, Juhee Hwang, and Yong Gyu Lee, 2022, Journal of Accounting and Public Policy, 106918.
6. “Controlling Shareholders’ Tax Incentives and Classification Shifting” with Heesun Chung and Woon-Oh Jung, 2021, Contemporary Accounting Research 28(2): 1037-1067.
7. “Financial Statement Comparability and the Market Value of Cash Holdings” with Sun Ho (Chris) Yun and Hyejin Ahn, 2020, Accounting Horizons 34(3): 1-21.
8. “Analyst Forecasts and Target Setting in Executive Annual Bonus Contracts” with Sunyoung Kim, Sewon Kwon, and Jae Yong Shin, 2021, Journal of Management Accounting Research 33(2):19-42.
9. “Managerial Ability and Income Smoothing” with Bok Baik and David Farber, 2020, The Accounting Review 95(4): 1-22.
10. “Noncompliance with Non-Accounting Securities Regulations and GAAP Violations” with Steven Young and Xiu-Ye Zhang, 2019, Journal of Business, Finance & Accounting 46(3-4): 370-399.
11. “Financial Statement Comparability and the Informativeness of Stock Prices about Future Earnings” with Jong-Hag Choi, Linda Myers, and David Ziebart, 2019, Contemporary Accounting Research 36(1): 389-417.
12. “Auditors’ Strategic Audit Pricing: Evidence from the Pre-and Post-IFRS Periods” with Youn-Sik Choi and Bumjoon Kim, 2018, Auditing: A Journal of Practice and Theory 37(4): 75-94.
13. “Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach” with Bok Baik, Joon Chae, and David Farber, 2013, Contemporary Accounting Research 30(3): 996-1026.
14. “The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses” with Jong-Hag Choi, Chris Hogan, and Joonil Lee, 2013, Auditing: A Journal of Practice & Theory 32(4): 169-199.
15. “Business Group Affiliation, Ownership Structure, and the Cost of Debt Capital” with Hae-Young Byun, Lee-Seok Hwang, and Robert G. Kim, 2013, Journal of Corporate Finance 23: 311-331.
1. “Length of the IPO Prospectus and Investor Demand for IPOs” with Woo-Jong Lee, Meeok Cho, and Sehee Kim, forthcoming in Accounting Horizons
2. “Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?” with Ahrum Choi and Jaeyoon Yu, forthcoming in Auditing: A Journal of Practice and Theory
3. “Less Timely Earnings Announcements and Voluntary Disclosure” with Hyunkwon (Kwon) Cho and Robert Kim, 2023, Journal of Business, Finance & Accounting 50: 524-564.
4. “Shareholders’ Tax Incentives and Changes in the Organizational Form of Foreign Operations” with Heesun Chung, Journal of Accounting and Public Policy, 106994.
5. “Corporate Social Responsibility and Classification Shifting” with Sera Choi, Juhee Hwang, and Yong Gyu Lee, 2022, Journal of Accounting and Public Policy, 106918.
6. “Controlling Shareholders’ Tax Incentives and Classification Shifting” with Heesun Chung and Woon-Oh Jung, 2021, Contemporary Accounting Research 28(2): 1037-1067.
7. “Financial Statement Comparability and the Market Value of Cash Holdings” with Sun Ho (Chris) Yun and Hyejin Ahn, 2020, Accounting Horizons 34(3): 1-21.
8. “Analyst Forecasts and Target Setting in Executive Annual Bonus Contracts” with Sunyoung Kim, Sewon Kwon, and Jae Yong Shin, 2021, Journal of Management Accounting Research 33(2):19-42.
9. “Managerial Ability and Income Smoothing” with Bok Baik and David Farber, 2020, The Accounting Review 95(4): 1-22.
10. “Noncompliance with Non-Accounting Securities Regulations and GAAP Violations” with Steven Young and Xiu-Ye Zhang, 2019, Journal of Business, Finance & Accounting 46(3-4): 370-399.
11. “Financial Statement Comparability and the Informativeness of Stock Prices about Future Earnings” with Jong-Hag Choi, Linda Myers, and David Ziebart, 2019, Contemporary Accounting Research 36(1): 389-417.
12. “Auditors’ Strategic Audit Pricing: Evidence from the Pre-and Post-IFRS Periods” with Youn-Sik Choi and Bumjoon Kim, 2018, Auditing: A Journal of Practice and Theory 37(4): 75-94.
13. “Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach” with Bok Baik, Joon Chae, and David Farber, 2013, Contemporary Accounting Research 30(3): 996-1026.
14. “The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses” with Jong-Hag Choi, Chris Hogan, and Joonil Lee, 2013, Auditing: A Journal of Practice & Theory 32(4): 169-199.
15. “Business Group Affiliation, Ownership Structure, and the Cost of Debt Capital” with Hae-Young Byun, Lee-Seok Hwang, and Robert G. Kim, 2013, Journal of Corporate Finance 23: 311-331.
