Jong-Hag Choi

Seoul National University - College of Business Administration

Seoul, 151-742

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

19

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15,438

SSRN CITATIONS
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Top 4,088

in Total Papers Citations

289

CROSSREF CITATIONS

104

Scholarly Papers (19)

1.

Audit Office Size, Audit Quality and Audit Pricing

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 42 Posted: 31 Aug 2007 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, Simon Fraser University, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,707 (8,369)
Citation 109

Abstract:

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Audit office, Office size, Audit quality, Audit pricing

Audit Quality and Properties of Analyst Earnings Forecasts

Number of pages: 39 Posted: 14 Sep 2007
Bruce K. Behn, Jong-Hag Choi and Tony Kang
University of Tennessee, Knoxville - College of Business Administration, Seoul National University - College of Business Administration and University of Nebraska - Lincoln
Downloads 2,300 (10,650)
Citation 49

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Audit Quality, Analyst Earnings Forecast, Forecast Accuracy and Dispersion

Audit Quality and Properties of Analyst Earnings Forecasts

Accounting Review, March 2008
Posted: 14 Nov 2007
Bruce K. Behn, Jong-Hag Choi and Tony Kang
University of Tennessee, Knoxville - College of Business Administration, Seoul National University - College of Business Administration and University of Nebraska - Lincoln

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Audit Quality, Analyst Earnings Forecast, Forecast Accuracy and Dispersion

3.

The Association between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 2,259 (11,172)
Citation 8

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Audit quality, Audit and non-audit services, Abnormal audit fees, Earnings management

4.
Downloads 1,876 (15,050)
Citation 32

Do Abnormally High Audit Fees Impair Audit Quality?

Number of pages: 40 Posted: 15 Dec 2009
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 985 (38,568)
Citation 1

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Audit quality, abnormal audit fees, earnings management

Do Abnormally High Audit Fees Impair Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 41 Posted: 09 Apr 2010
Jeong-Bon Kim, Jong-Hag Choi and Yoonseok Zang
Simon Fraser University, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 891 (44,328)
Citation 16

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Audit quality, abnormal audit fees, earnings management

5.

Auditor Locality, Audit Quality and Audit Pricing

Number of pages: 54 Posted: 28 Feb 2007 Last Revised: 17 Apr 2013
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, Simon Fraser University, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,277 (26,921)
Citation 13

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Auditor locality, Geographic proximity, Audit quality, and Audit pricing

6.

Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings

Number of pages: 61 Posted: 09 Oct 2013 Last Revised: 24 Feb 2017
Seoul National University - College of Business Administration, Seoul National University - Business School, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Kentucky - Gatton College of Business and Economics
Downloads 1,147 (31,575)
Citation 10

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comparability, future earnings response coefficient (FERC), firm-specific earnings, stock price synchronicity

7.

Do Management Eps Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance

Review of Accounting Studies, Vol. 16, No. 1, 2011
Number of pages: 60 Posted: 17 Jan 2008 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Downloads 775 (54,413)
Citation 15

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Management forecasts, Future earnings response coefficient (FERC), Earnings guidance, Forecast characteristics

8.

Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, Simon Fraser University, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 674 (65,460)
Citation 9

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auditor locality, geographic proximity, audit quality, diversification

Auditors' Governance Functions and Legal Environments: An International Investigation

Number of pages: 44 Posted: 18 Nov 2005
Jong-Hag Choi and T.J. Wong
Seoul National University - College of Business Administration and University of Sothern California
Downloads 623 (71,365)
Citation 34

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Auditor choice, corporate governance, legal environments, litigation costs

Auditors' Governance Functions and Legal Environments: An International Investigation

Contemporary Accounting Research, Vol. 24, No. 1, 2007
Posted: 11 Sep 2007
Jong-Hag Choi and T.J. Wong
Seoul National University - College of Business Administration and University of Sothern California

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Auditor choice, corporate governance, legal environments, litigation costs

10.

Is Comprehensive Income Useful?

Journal of Contemporary Accounting and Economics, Vol. 2, No. 1, June 2006
Number of pages: 32 Posted: 15 Jun 2011
Gary C. Biddle and Jong-Hag Choi
University of Melbourne - Faculty of Business and Economics and Seoul National University - College of Business Administration
Downloads 597 (76,267)
Citation 6

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comprehensive income, information content, executive compensation predictive ability

The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market

Number of pages: 42 Posted: 15 May 2001
Jong-Hag Choi, Rajib Doogar and Ananda R. Ganguly
Seoul National University - College of Business Administration, University of Washington, Bothell and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 512 (91,321)
Citation 6

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Audit clienteles, Audit Litigation Reform, Client Quality, Financial Ratios

The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market

Contemporary Accounting Research, Vol. 21, No. 4, Winter 2004
Posted: 04 Aug 2004
Jong-Hag Choi, Rajib Doogar and Ananda R. Ganguly
Seoul National University - College of Business Administration, University of Washington, Bothell and Claremont McKenna College - Robert Day School of Economics and Finance

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Audit clienteles, Audit Litigation Reform, Client Quality, Financial Ratios

12.

Does Audit Market Concentration and Legal Regime Matter in Audit Pricing? Theory and International Evidence

Number of pages: 56 Posted: 14 Jun 2017 Last Revised: 08 Jul 2019
Seoul National University - College of Business Administration, Baruch College, CUNY, Simon Fraser University, Seoul National University and Seoul National University
Downloads 490 (97,345)
Citation 1

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Audit Market Concentration; Audit Fees; Legal Regime

13.

Auditors' Reputation Damage and the Cost of Bank Debt: Evidence from Litigation against Auditors

Number of pages: 69 Posted: 01 Aug 2018 Last Revised: 26 May 2020
Seoul National University - College of Business Administration, Seoul National UniversityChung-Ang University - College of Business & Economics, University of Maryland - Robert H. Smith School of Business and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 201 (250,115)
Citation 2

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Auditor litigation; auditor reputation; cost of debt; syndicated loans; lending relationship

14.

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-106
Posted: 31 May 2018
Seoul National University - College of Business Administration, Sejong University - School of Business, Korea National Open University - Department of Management and Singapore Management University - School of Accountancy

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Opinion Shopping, Auditor Switch, Type II Errors, Audit Quality

15.

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?

Contemporary Accounting Research (Summer 2017), 34(2): 1071-1102.
Posted: 27 Feb 2017 Last Revised: 28 Apr 2018
Jong-Hag Choi, Seil Kim and K. K. Raman
Seoul National University - College of Business Administration, Baruch College, City University of New York and The University of Texas at San Antonio

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Big N audit firm mergers; audit quality; overlapping office; office size

16.

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 15 Dec 2009 Last Revised: 15 May 2011
Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee
Seoul National University - College of Business Administration, Simon Fraser University and University of Massachusetts Boston

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Asian financial crisis, value relevance, discretionary accruals, nondiscretionary accruals, operating cash flows

17.

The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision

Accounting Horizons, 2010
Posted: 15 Sep 2006 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics

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management forecasts, management forecast precision, management forecast surprise, management forecast error

18.

Cross-Listing Audit Fee Premiums: Theory and Evidence

The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Posted: 05 Jan 2006 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, Simon Fraser University, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Cross-listing, Audit fee, Legal regime, Audit quality

19.

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence

Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Posted: 31 May 2005 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, The University of Hong Kong, Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business

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Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium