화살표
교수진
경영정보 마케팅 생산서비스운영 인사조직 재무금융 전략/국제경영 회계학
최선화 교수
최선화 Choi, Sunhwa

교수 / 회계학

Contact
maps-icon58동 406호 email-iconschoi7@snu.ac.kr
교수 소개

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. 삼정KPMG 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

【연구 분야】
재무회계, 자본시장, 회계감사, 경영자 보상, 감사위원회, 기업지배구조, 조세전략

【자격】
한국공인회계사
국제재무분석사(Chartered Financial Analyst, CFA)

【기타 활동】
Accounting Horizons, Editorial Board(2024–)
Accounting and Business Research, Editorial Board(2023–), Associate Editor(2024–)
Asia-Pacific Journal of Financial Studies, Associate Editor(2026–)
The International Journal of Accounting, Editorial Board(2026–)
한국경영학회 「경영학연구」 편집위원

학술활동

Research Profiles

Google Scholar: Google Scholar Profile
ORCID: 0000-0002-4455-6575

Selected Publications

  • - Antitrust Policies and Corporate Tax Avoidance: International Evidence, with Jaehee Jo, Taejin Jung, and Hee-Yeon Sunwoo, Journal of Corporate Finance, 2026, 100: 103043.
  • - Length of the IPO Prospectus and Investor Demand for IPOs, with Woo-Jong Lee, Meeok Cho, and Sehee Kim, Accounting Horizons, 2024, 38(4): 71-83.
  • - Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?, with Ahrum Choi and Jaeyoon Yu, Auditing: A Journal of Practice & Theory, 2024, 43(4): 1-24.
  • - Less Timely Earnings Announcements and Voluntary Disclosure, with Hyunkwon (Kwon) Cho and Robert Kim, Journal of Business, Finance & Accounting, 2023, 50: 524-564.
  • - Shareholders’ Tax Incentives and Changes in the Organizational Form of Foreign Operations, with Heesun Chung, Journal of Accounting and Public Policy, Article 106994.
  • - Corporate Social Responsibility and Classification Shifting, with Sera Choi, Juhee Hwang, and Yong Gyu Lee, Journal of Accounting and Public Policy, 2022, Article 106918.
  • - Controlling Shareholders’ Tax Incentives and Classification Shifting, with Heesun Chung and Woon-Oh Jung, Contemporary Accounting Research, 2021, 38(2): 1037-1067.
  • - Financial Statement Comparability and the Market Value of Cash Holdings, with Sun Ho (Chris) Yun and Hyejin Ahn, Accounting Horizons, 2020, 34(3): 1-21.
  • - Analyst Forecasts and Target Setting in Executive Annual Bonus Contracts, with Sunyoung Kim, Sewon Kwon, and Jae Yong Shin, Journal of Management Accounting Research, 2021, 33(2): 19-42.
  • - Managerial Ability and Income Smoothing, with Bok Baik and David Farber, The Accounting Review, 2020, 95(4): 1-22.
  • - Noncompliance with Non-Accounting Securities Regulations and GAAP Violations, with Steven Young and Xiu-Ye Zhang, Journal of Business, Finance & Accounting, 2019, 46(3-4): 370-399.
  • - Financial Statement Comparability and the Informativeness of Stock Prices about Future Earnings, with Jong-Hag Choi, Linda Myers, and David Ziebart, Contemporary Accounting Research, 2019, 36(1): 389-417.
  • - Auditors’ Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods, with Youn-Sik Choi and Bumjoon Kim, Auditing: A Journal of Practice & Theory, 2018, 37(4): 75-94.
  • - Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach, with Bok Baik, Joon Chae, and David Farber, Contemporary Accounting Research, 2013, 30(3): 996-1026.
  • - 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, Auditing: A Journal of Practice & Theory, 2013, 32(4): 169-199.
  • - Business Group Affiliation, Ownership Structure, and the Cost of Debt Capital, with Hae-Young Byun, Lee-Seok Hwang, and Robert G. Kim, Journal of Corporate Finance, 2013, 23: 311-331.

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