최종서 (Choi, Jongseo)  사진
최종서 (Choi, Jongseo)
직위
교수(Professor)
전화번호
510-2567
이메일
jschoi@pusan.ac.kr
사무실
경영관(514)/A동 324호

1. Visiting Positions and Part-time Employment

2020.10-2021.1   Guest Lecturer, Graduate School of Management, Kyoto University, Japan

2019.1                 Visiting Professor, School of Management, University of Science Malaysia

2007.9-2008.2    Visiting Professor, International School, Jiangxi University of Finance and Economics, Nanchang, Jiangxi Province, China

2003.9-2004.2    Visiting Professor, Graduate School of Business Administration, Ritsumeikan University, Kyoto, Japan

1996.2-1997.2    Visiting Professor, School of Economics, La Trobe University, Melbourne, Australia

1989.6-1989.7    Visiting Scholar, Faculty of Commerce, Waseda University, Tokyo, Japan

 

2. Professional Responsibilities

2020.7-              Editor-in-Chief, Korean Accounting Review, Korean Accounting Association

2019-2020         Guest Editor, Asia-Pacific Journal of Accounting & Economics, Special Issue

2018.12              Chair, 3rd Asia Accounting Associations conference

2018­-present      Editor, Accounting Forum

2018­-present      Editor, Japanese Accounting Review, Research Institute of Economics and Business, Kobe University, Japan

2017.7-2019.6   Vice President (International Exchanges), Korean Accounting Association

2014.7-2016.6    Editor-in-Chief, Korean Accounting Review, Korean Accounting Association

2013.9-2015.8    Dean, School of Business/Graduate School of Management, Pusan National University, Korea

2011-2013.8       Director, Institute of Management Research, Pusan National University

2009-present      Vice President, Korean International Accounting Association, Korea

2009-present      Vice President, Korean Accounting Information Association, Korea

2009-2010          Editor, Korean Accounting Journal,

                            Korean Accounting Association, Korea

2002-2007          Editor-in-Chief, Journal of Accounting and Finance,

                            Korean Accounting Information Association, Korea

1998-present       Editor, Social and Environmental Accountability Journal,

Centre for Social and Environmental Accounting Research, UK

2006.1-2006.12   Program Manager, Korea Research Foundation, Korea

2005.7-2007.6    Chairman, Committee of Financial Accounting, IFRS Review Committee,

                            Korean Accounting Association, Korea

2005.7-2007.6     Member of Korea Accounting Standards Advisory Council,

                            Korea Accounting Standards Board, Korea Accounting Institute

2006.9-2007.9    Head, Division of Business Administration,

                            College of Business, Pusan National University

2000.9-2002.8    Vice-Dean, College of Business, Pusan National University

1992.10-1994.9   Head, Department of Accounting, College of Business Pusan National University

1983.8-1984.1    Military Cadet at the 3rd Korea Military Academy, Honourably discharged as a second lieutenant

 

 

3. Educational Background

1983-1990          Pusan National University, Korea -  Ph.D. in Business Administration

1981-1983          Seoul National University, Korea -  MA in Business Administration

1977-1981          Pusan National University, Korea -  BA in Accounting, summa cum laude

 

4. Fields of Research Interest

Fair Value Measurement

Economic Consequence of Accounting Policy Choice/Change

Corporate Social Responsibilities

Intangibles

Earnings Management, Corporate Governance

Issues in International Accounting

 

6. Honours, Awards, and Grants

Research Grant awarded by Korea Research Foundation for Leading Scholars: 2018, 2015,2012, 2004, 2001, 2000, 1998, 1997.

Best Paper Award, Korean Accounting Association, 2011.

Best Paper Award, Korean Accounting Information Association, 2007, 2012.

Premier Professor, Pusan National University, 2011

Best Conference Paper Award, International Journal of Arts and Sciences Conference, 2009.

Presidential Award, summa cum laude, Pusan National University, 1981, Korea

Busan Metropolitan City Mayor’s Award, Busan Hyekwang High School, 1977, Korea

 

7. Selected Recent Publications

Choi, J.S. and J.A. Nam, 2020. Does Managerial Discretion Affect the Value Relevance of

         Goodwill Impairment Information under IFRS? Korean Evidence.

 Asia-Pacific Journal of Accounting and Economics 28(1): 1-23. SSCI

Nam, J.A. and J.S. Choi, 2019. Change in Value Relevance of Goodwill and Impairment

Charges Surrounding the IFRS Adoption. Korean Accounting Journal 28(3): 83-117.

           (Printed in Korean) KCI

Choi, J.S. and J.H. Noh, 2018. Do Korean Listed Companies Manage Reported Operating Cash Flows Surrounding the Adoption of K­IFRS? Korean Accounting Review 43(1): 33-80. (Printed in Korean) KCI

Choi, J.S., 2017. Accounting System Reforms and Accounting Transparency Paradox in Korea, Journal of Korean Association for Corruption Studies 22(3): 77~106. (Printed in Korean) KCI

Choi, J.S., H.J. Lim, and D. Mali, 2017. Mandatory Audit Firm Rotation and Big4 Effect on

Audit Quality: Evidence from South Korea, Asian Academy of Management Journal of

Accounting and Finance 13(1): 1~40. SCOPUS

Choi, J.S., and J.H. Noh, 2017. The Effects of Pension Funding Levels on Credit Ratings,

Korean Journal of Financial Studies 46(2): 305~342. (Printed in Korean) KCI

Choi, J.S., and J.H. Noh. 2016, Usefulness of Voluntarily Disclosed Carbon Emissions

Information, Korean Accounting Review 41(6): 105~157. (Printed in Korean) KCI

Choi, J.S., 2016. Toward Interdisciplinary Approach to Accounting Fraud and Corruption

Issues. Accounting Information Review 34 (Supplement): 267~303. (Printed in Korean)

KCI

Kim, J.A., and J.S. Choi, 2015. Accounting Treatment for Redeemable Stocks Under K­IFRS

Regime, Korean Accounting Journal 24(5): 423~451. (Printed in Korean) KCI

Choi, J.S., Y.M. Kwak, and C. Choe, 2014. Earnings Management Surrounding CEO Turnover:

         Evidence from Korea, Abacus: A Journal of Accounting, Finance and Business Studies 50

(1): 25­55. SSCI

Choi, J.S., and K.T. Gong, 2014. The Value Relevance of Accounting Numbers Associated

with Depreciation Policy Change Subsequent to the K­IFRS Adoption, Korean

Accounting Review 39(6): 267~302. (Printed in Korean). KCI

Kim, J.A., and J.S. Choi. 2014. The Association between the Voluntary Adoption of K­IFRS by Unlisted Firms and Earnings Management. Korean Accounting Review 39(4): 77~129.

(Printed in Korean) KCI

Gong, K.T. and J.S. Choi, 2014. The Changes in the Value Relevance of Consolidated Financial Statement Information Associated with K­IFRS Adoption, Korean Management Review 43(4): 1113~1144. (Printed in Korean) KCI

Kim, J.A., and J.S. Choi, 2014. A Case Study on the Accounting for the Assignment of

Accounting Receivable under K IFRS in Export Financing, Korean Accounting Journal

23(2), (Printed in Korean) KCI

Lim, H.J., and J.S. Choi, 2013. Ownership Concentration, Endogeneity, and Earnings

Management: Static and Dynamic Panel Data Analysis, Korean Accounting Review 38(3).  (Printed in Korean) KCI

Kwak, Y.M. and J.S. Choi. 2013. Value Drivers for Korean Pharmaceutical Industry: The Role of Sales Promotion versus R&D Expenditures, Korean Management Review 42(4):

987-1025. (Printed in Korean) KCI

Lim, H.J. and J.S. Choi, 2013. Corporate Social Responsibility and Earnings Management:

Does the External Business Ethics Portray Internal Ethics? Korean Accounting Journal

22(5): 257-309. (Printed in Korean) KCI

Choi, J.S., Y.M. Kwak, and K.T. Gong, 2013. A Study on the Usefulness of Separate Financial

Statement under K-IFRS: Proposed Reform Measures to Improve the Usefulness,

Korean Accounting Journal 22(3): 101-158. (Printed in Korean) KCI

Kwak, Y.M. and J.S. Choi. 2013. Earnings Management of Back Door Listing Firms in the

KOSDAQ Market, Korean Accounting Review 38(1): 87-134. (Printed in Korean) KCI

Choi, J.S. and H.J. Lim, 2012. Intra-Industry Market Response to the Tae-an Oil Spill Accident

and the Corporate Environmental Disclosure, Journal of Environmental Policy 11(2):

             17-54. (Printed in Korean) KCI

Choi, J.S. and Y.M. Kwak, 2012, Light and Shadow of Back Door Listing in the KOSDAQ

Market: The Cases of Celltrion versus Neosemitech, Korean Accounting Journal

21(2): 1-33. (Printed in Korean) KCI

Shim, H.S. and J.S. Choi, 2011, Beating Financial Analyst Earnings Forecasts: Earnings and

Expectations Management, Korean Accounting Journal 20(4): 91~121.

(Printed in Korean) KCI

Kwak, Y.M. and J.S. Choi, 2011, Earnings Management Associated with the Types of CEO

Turnover, Korean Accounting Review 36(2): 129-184. (Printed in Korean) KCI

Kwak, Y.M. and J.S. Choi, 2011, Survival Analysis of IPO Firms Engaging in Earnings

Management: Evidence from KOSDAQ Market, Korean Accounting Journal 20(3):

231-263. (Printed in Korean) KCI

Choi, J.S., Y.M. Kwak, and C. Choe, 2010. Corporate Social Responsibility and Corporate

Financial Performance: Evidence from Korea. Australian Journal of Management 35(3): 291-311. SSCI

Choi, J.S. 2010. Content Analysis of Voluntary Environmental Disclosure Made in Stand-

Alone Environmental Reports or Company Web?sites: Focusing on the Interrelations

Between Disclosure Quality, Environmental Performance and Economic Performance.

Journal of Environmental Policy 9(3): 69?114. (Printed in Korean) KCI

Choi, J.S., Y.M. Kwak, and J.H. Baek. 2010. Earnings Management around Initial Public

Offerings in KOSDAQ Market Associated with Managerial Opportunism.

Korean Accounting Review 35(3): 37-80. (Printed in Korean) KCI

Choi, J.S. and Y.M. Kwak, 2010. Accrual?Based and Real Earnings Management Activities

 by Non?listed Small and Medium?sized Entities. Korean Accounting Journal 19(1):

37-76. (Printed in Korean) KCI