연세대학교 경영대학

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교수진
  • 최원욱 교수
  • 전공   회계
    Ph.D. Columbia University
  • 연구실   경영관 601
  • 연락처   02-2123-5470
  • 이메일   wonchoi@yonsei.ac.kr

학력

컬럼비아대학교, 경영학박사

미시간대학교, 경영학 석사
연세대학교, 경영학 학사

주요경력

연세대학교 경영대학 교수, 2008-현재
연세대학교 경영대학 부교수, 2004-2008
동국대학교 경영대학 부교수, 1998-2004
뉴저지주립대학 경영대학 조교수, 1994-1998
홍콩과기대 경영대학 조교수, 1993-1994

강의관심분야

재무회계
재무제표분석과 기업가치평가
세법
세무전략

연구관심분야

재무회계(무형자산 가치평가, 연구개발비, 이익조정)
세무회계 (접대비, 최저한세, 이연법인세, 조세회피)

주요 연구 논문 및 저서

1. Choi W.W. and H.A.Lee. 2013. Management of Accrual Components in Response to Corporate Income Tax Rate Changes: Evidence from Korea. Journal of Applied Business Research 29(5): 1421-1435.

2. Kim S.I. and W.W.Choi. 2013. The Effect of Chaebol’s transition to Holding Companies on Ownership Structure and Earnings Management. Korean Accounting Review 38(2): 369-401.

3. Choi W.W., H.A.Lee and J.H.Lee. 2013. The Impact of Accrual Components on Information Content of Taxable and Book Income. Korean Accounting Review 38(2): 297-332.

4. Kim S.I. and W.W.Choi. 2012. A Study on the Analyst Forecasts for Holding Companies. Korean Accounting and Auditing Research 54(2): 441-472.

5. Choi W.W., H.A.Lee and J.H. Lim. 2012. A Case Study on Tax Effect for a Bank Adopting K-IFRS. Korean Accounting Journal 21(5): 331-359.

6. Choi, W.W., S.I.Kim and G.J. Jahng. 2011. The Effect of Securities Class Actions Enactment on Accounting Conservatism. Korean Accounting Journal 20(4): 225-258.

7. Choi, W.W., Y.S. Koh and J.E. Cho. 2011. Related Party Transactions and Tax Avoidance. Korean Journal of Taxation Research 28(3): 9-35.

8. Choi, W.W. and G.J. Jahng. 2011. The Effect of Auditor Size and Audit Tenure on the Value-Relevance of R&D Expenditure. Korean Journal of Tax and Accounting Research 12(2): 9-42.

9. Choi, W.W., S.I. Kim and M.J. Kwon. 2010. Reducing Tax Payments and Characteristics of Firms using Severance Insurance. Korean Journal of Taxation Research 27(3): 105-130.

10. Park, S.Y. and W.W. Choi. 2010. Three Different Numbers for Trade Payable Account at Victory Electronics Venezuela: Reliability of Financial Statement Information. Yonsei Business Review 47(1): 71-92.

11. Choi, W.W. and B.W. Jun. 2010. Analysis on Accounting for Meals and Entertainment Expenditures. Korean Journal of Taxation Research 27(1): 9-33.

12. Lee, N.R. and W.W. Choi. 2010. Accrual Management vs. Real Earnings Management: the Case of Research and Development Expense. Korean Journal of Industrial Economics Research 23(1): 249-272.

13. Choi, W.W., J.H.Bae and S.I. Kim. 2009. The Effect of Charitable Contributions on the Firm Value. Korean Academic Journal of Business Administration 38(6): 1415-1443.

14. Koh, Y.S. and W.W. Choi. 2009. Tax Carry-Forward and Disposition of Asset. Korean Journal of Accounting and Finance 9(2): 1-26.

15. Choi, W.W., H.Y. Lee and B.W. Jun. 2008. The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea. Journal of International Financial Management and Accounting 20(2).

16. Choi, W.W., J.I. Park and G.J. Jahng. 2008. Analysts’ Interpretation of Income Tax Effect Disclosure of Net Operating Losses. Korean Academic Journal of Business Administration 37(2): 375-414.

17. Park, Y.R. and W.W. Choi. 2007. An Empirical Study of Income Management under Stationary Corporate Tax Rate Reduction. Yonsei Business Review 44(2): 163-180.

18. Jun, B.W. and W.W. Choi. 2007. Economic and Legal Research on the Taxation of Yen Depo Swap Trades. Korean Accounting Journal 16(4): 161-188.

19. Choi, W.W., B.W. Jun and G.J. Jahng. 2007. Empirical Research on the Association between R&D Expenditures and Dividend Payments of KSE and KOSDAQ Firms. Korean Journal of Taxation Research 24(4).

20. Koh, Y.S., J.H. Kim and W.W. Choi. 2007. A Study on Corporate Tax Avoidance. Korean Journal of Taxation Research 25(4).

21. Choi, W.W. and G.J. Jahng. 2007. Earnings Management Using the Valuation Allowance for Deferred Tax Assets: Evidence from Mutual Savings Banks. Korean Journal of Taxation Research 24(3): 113-150.

22. Jun, B.W. and W.W. Choi. 2007. Effect of Alternative Minimum Tax on the Corporate Tax Burden Equity. Korean Academic Journal of Business Administration 36(4): 983-1009.

23. Choi, W.W., K.S. Kim, and B.W. Jun. 2006. How to Reduce Tax Loopholes and Penalize Transactions without Records in the Beverage Industry. Korean Journal of Taxation Research 23(4): 301-331.

24. Sohn, S.K., W.W. Choi and Y.H. Lee. 2006. An Empirical Study on Tax Avoidance of Foreigner Controlled Companies - focusing on offshore internal transaction. Korean Accounting Review 31(3): 285-317.

25. Kim, D.C., W.W. Choi, J.W. Park and Y.J. Lee. 2006. Individual Investors’ Mental Accounting: Asymmetric Realization of Gains and Losses. Korean Academic Journal of Business Administration 35(2): 673-694.

26. Choi, W.W., K.S. Kim and Y.H. Lee. 2005. An Empirical Study on Revenue Contribution of Meals and Entertainment Expenditure in Excess of Corporate Tax Deduction Limit. Korean Journal of Taxation Research 22(4): 87-121.

27. Choi, W.W., T.H. Yoon and Y.H. Lee. 2005. Empirical Evidence of Implicit Taxes and Tax Clienteles in the Introduction of Dividends-Received Deduction. Korean Accounting Review 30(3): 147-172.

28. Joo, I.K., W.W. Choi and J.I. Yum. 2005. A Study on the Usefulness of Book-Tax Differences as a Metric for detecting Earnings Management. Korean Accounting Review 30(2): 237-275.

29. Kim, D.C., W.W. Choi and Y.J. Lee. 2005. Loss Aversion of Prospect Theory and Individual Investors’ Disposition Effect. Korean Academic Journal of Business Administration 34(2): 603-630.

30. Choi, W.W., J.Gramlich and J. Thomas. 2001. Potential Errors in Detecting Earnings Management : Reexamining Studies Investigating the AMT of 1986. Contemporary Accounting Research 18(4): 571-613

31. Choi, W. W., C. Kim and I. Jung. 2001. Study on Rate Regulation in Public Utility Regulation: Journal of Industrial Organization 9(2).

32. Choi, W.W., S. Kwon and G. Lobo. 2000. Market Valuation of Intangible Assets. Journal of Business Research 49(1): 35-45.

주요 학술활동 및 수상

우수논문 수상 - 2005년 회계학연구,
2011년 세무학연구,
2012년 회계와감사연구 국세청 국세심사위원,
과세품질위원,
기준경비율위원
한국회계기준원
국제회계기준 실무적용위원
행자부 및 서울시 공기업 경영평가위원
한국회계학회 및 한국세무학회 이사
연세대학교 경영대학 회계분야 전공주임교수
연세대학교 경영전문대학원 MBA 운영교수
연세대학교 공인회계사반 지도교수,
BLT 지도교수 연세대학교 사회교육원 감사

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