Jong-Hag Choi

Seoul National University - College of Business Administration

Seoul, 151-742

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

17

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CITATIONS
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in Total Papers Citations

112

Scholarly Papers (17)

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 McMaster University - DeGroote School of Business
Downloads 1,989 (5,119)
Citation 21

Abstract:

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 McMaster University - DeGroote School of Business

Abstract:

Audit Quality, Analyst Earnings Forecast, Forecast Accuracy and Dispersion

2.

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, University of Waterloo, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 1,907 (4,519)
Citation 20

Abstract:

Audit office, Office size, Audit quality, Audit pricing

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, University of Waterloo and Singapore Management University - School of Accountancy
Downloads 1,710 (6,085)
Citation 3

Abstract:

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

4.
Downloads 1,446 ( 9,029)
Citation 7

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, University of Waterloo and Singapore Management University - School of Accountancy
Downloads 800 (22,166)
Citation 7

Abstract:

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
University of Waterloo, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 646 (30,008)
Citation 7

Abstract:

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, University of Waterloo, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 940 (15,861)
Citation 4

Abstract:

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

6.

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 672 (27,628)
Citation 3

Abstract:

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

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 The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 488 (43,494)
Citation 34

Abstract:

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 The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract:

Auditor choice, corporate governance, legal environments, litigation costs

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 471 (45,545)
Citation 7

Abstract:

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

Abstract:

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

9.

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, University of Waterloo, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 467 (39,702)
Citation 1

Abstract:

auditor locality, geographic proximity, audit quality, diversification

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
The University of Hong Kong - School of Economics and Finance and Seoul National University - College of Business Administration
Downloads 356 (49,756)
Citation 12

Abstract:

comprehensive income, information content, executive compensation predictive ability

11.

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

Number of pages: 58 Posted: 09 Oct 2013 Last Revised: 29 Nov 2015
Seoul National University - College of Business Administration, Lancaster University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Kentucky - Gatton College of Business and Economics
Downloads 314 (37,999)

Abstract:

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

12.

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

Contemporary Accounting Research, Forthcoming
Posted: 18 Oct 2012 Last Revised: 19 Jan 2017
Jong-Hag Choi, Seil Kim and K. K. Raman
Seoul National University - College of Business Administration, CUNY Baruch College and University of Texas at San Antonio

Abstract:

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

13.

Association between Big 4 Auditor Choice and Cost of Equity Capital for Multiple‐Segment Firms

Accounting & Finance, Vol. 54, Issue 1, pp. 135-163, 2014
Number of pages: 29 Posted: 04 Mar 2014
Jong-Hag Choi and Woo-Jong Lee
Seoul National University - College of Business Administration and Seoul National University
Downloads 0 (531,832)

Abstract:

Audit quality, Cost of equity capital, Multiple‐segments firms, Information asymmetry

14.

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, University of Waterloo and University of Massachusetts Boston

Abstract:

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

15.

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

Abstract:

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

16.

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, University of Waterloo, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

Abstract:

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

17.

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, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business

Abstract:

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