연세대학교 경영대학_MBA

연세대학교경영전문대학원

 

YONSEI UNIVERSITY GRADUATE SCHOOL OF BUSINESS
YONSEI UNIVERSITY GRADUATE SCHOOL OF BUSINESS

연세대학교GRADUATE SCHOOL OF BUSINESS

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전임교수(전체)

최원욱
최원욱 교수
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
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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).
  • 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.
  • 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.
  • 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.
  • 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).
  • Koh, Y.S., J.H. Kim and W.W. Choi. 2007. A Study on Corporate Tax Avoidance. Korean Journal of Taxation Research 25(4).
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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
  • Choi, W. W., C. Kim and I. Jung. 2001. Study on Rate Regulation in Public Utility Regulation: Journal of Industrial Organization 9(2).
  • 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, 2016 세무와회계저널
  • 학술지 편집위원장 - 2015~2016 세무학연구, 2018~2020 회계학연구
기타
  • 기획재정부 세제발전심의위원회 위원
  • 국세청 국세심사위원, 과세품질위원, 기준경비율위원
  • 한국회계기준원 국제회계기준 실무적용위원
  • 행자부 및 서울시 공기업 경영평가위원
  • 한국회계학회 및 한국세무학회 편집위원장
  • 연세대학교 경영대학 회계분야 전공주임교수
  • 연세대학교 경영전문대학원 MBA 운영교수
  • 연세대학교 공인회계사반 지도교수
  • 연세대학교 경영대학 BLT 지도교수
  • 연세대학교 사회교육원 감사