Yonsei Sangnam Institute of Management

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  • Choi, Won-Wook
  • Division   Accounting
    Ph.D. Columbia University
  • Lab   Business Hall #601
  • Contact   02-2123-5470
  • Email   wonchoi@yonsei.ac.kr


Ph.D. Columbia University
M.B.A. University of Michigan
B.A. Yonsei University


Professor, Yonsei University, 2008-present
Associate Professor, Yonsei University, 2004-2008
Associate Professor, Dongguk University, 1998-2004
Assistant Professor, Rutgers University, 1994-1998
Assistant Professor, Hong Kong University of Science & Technology, 1993-1994


Financial Accounting Tax Accounting


Financial Accounting (corporate valuation, intangible assets, R&D expenditure, earnings management)

Tax Accounting (meals & entertainment expense, alternative minimum tax, deferred tax, tax avoidance)


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.


Distinguished Research Paper Award - KAR 2005, KJTR 2011, KAAR 2012, KJTA 2016.
Editor - 2015~2016 KJTR, 2018~2020 KAR. 


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