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교수진

홈 > 교수진

  • 이우종교수 사진

    • 이우종 (LEE, WOO-JONG)

    • · Office : 58-405
    • · Phone :
    • · Email : woojong@snu.ac.kr

[연구분야]

기업가치평가, 재무 및 비재무보고, 무형자산, 인적자원

[연구자문]

  • 국민연금관리공단
  • 사회적가치연구원
  • 상장회사협의회
  • 서울지방법원
  • 자본시장연구원
  • 한국거래소
  • 한국개발연구원
  • 한국공인회계사회
  • 한국산업기술진흥원
  • 한국주택금융공사
  • 미래에셋자산운용
  • 삼성전자
  • 셀트리온
  • 하나금융그룹
  • NH농협금융그룹
  • SK(주) 外

[국내학술지 출판논문]

  1. “인공지능은 회계업무에 (얼마나) 적합한가? 공인회계사 자격시험을 중심으로”, 김태식, 선우희연과 공저. 회계저널, 2025, 34 (5): 33-48
  2. “Do Sustainability Reports Inform Rating Agencies? Evidence from ESG Rating Disagreement”, 김세희, 선우희연, 양승희와 공저. 회계저널, 2025, 34 (3): 83-113
  3. “한국기업의 성별 다양성 워싱”, 선우희연, 이광진과 공저. 회계저널, 2025, 34 (3): 35-58
  4. “Assessing the Investment Impact of IFRS Adoption with an Investment Euler Equation”, 김예원, 황이석과 공저. 회계학연구, 2024, 49 (5): 1-35
  5. “지속가능성 재무보고에서 중요성 기준의 적용가능성에 대하여”, 선우희연, 이광진과 공저. 관리회계연구, 2024, 24 (2): 205-231
  6. “The Intermediary Role of ESG Ratings in the Relation between the Issuance of Sustainability Reports and the Cost of Equity Capital”, 김세희, 정아름, 선우희연과 공저. Seoul Journal of Business, 2023, 29 (2): 1-29
  7. "핵심성과지표를 이용한 주식투자전략에 관한 연구", 선우희연, 박두리, 하원석과 공저. 자산운용연구, 2023, 11 (1): 1-32
  8. “ESG 중요성 공시의 유용성", 선우희연, 이상호, 이인형과 공저. 회계학연구, 2022, 47 (6): 59-86
  9. “Accounting for the Korea Discount with Book-to-Market Ratios above One", 김세희, 선우희연, 정태진과 공저. 회계저널, 2022, 31 (6): 33-49
  10. “Audit Pricing of Corporate Spinoffs", 선우희연, 이병희, 양승희, 최가영과 공저. 회계학연구, 2022, 47 (5): 77-105
  11. “회계제도 개혁이 자본시장에 미치는 영향: 감사인 지정의 효과를 중심으로", 김세희, 김우진, 백복현과 공저. 회계·세무와 감사 연구, 2022, 64 (3): 387-425
  12. “ESG 활동과 기업가치의 상관관계와 인과관계", 김세희, 선우희연, 정아름과 공저. 회계저널, 2022, 31 (3): 31-60
  13. “회계법인의 감사실패와 공인회계사의 이탈", 김예원, 박소희, 조미옥과 공저. 회계·세무와 감사 연구, 2021, 63 (3): 273-312
  14. “연구개발 지출의 수익성, 지속성, 자본화, 가치관련성의 추세", 김세희, 선우희연, 조미옥과 공저. 회계저널, 2021, 30 (3): 43-80
  15. “Cost Stickiness of Private and Public Firms: Some Mediation Analyses", 이문영, 최세라, 황인이와 공저. 회계학연구, 2021, 46 (2): 73-117
  16. “소규모 기업은 왜 쉽게 성장하지 못하는가? 기업규모별 연구개발 활동의 비교분석", 박선현, 선우희연과 공저. 중소기업연구, 2021, 43 (1): 1-33
  17. “게임산업의 규제위험과 자기자본비용: 게임셧다운제도의 사례", 이창섭, 전홍민과 공저. 회계저널, 2021, 30 (1): 169-196
  18. “주기적 감사인 지정제의 이행비용: 피감법인의 효용변화를 중심으로", 선우희연과 공저. 회계학연구, 2020, 45 (6): 111-147
  19. “The Role of Business Press in Security Pricing: Initial Evidence from Korean Stock Market", 김세희, 박다윗, 조미옥과 공저. 회계저널, 2020, 29 (5): 311-351
  20. “특수관계인 거래 공시와 조세회피 행위: 공정거래위원회 공시를 중심으로", 노희천, 최가영과 공저. 세무와 회계저널, 2020, 21 (1): 9-30
  21. “한국기업의 지배구조는 개선되었는가? 현금보유수준 및 가치관련성 추세를 중심으로", 양승희, 정태진, 조미옥과 공저. 회계학연구, 2018, 43 (4): 101-159
  22. “우리말 사업보고서 가독성 연구의 가능성에 대한 탐색적 연구", 임승연, 정태진, 조미옥과 공저. 회계학연구, 2018, 43(4): 37-100
  23. “Asset Growth and Analysts’ Multi-Period Earnings Forecasts", 조형진, 최선화, 황이석과 공저. 회계학연구, 2018, 43 (2): 89-127
  24. “Auditors’ Response to Organized Labor in Client Firms”, with Simon Fung, Bin Srinidhi, and Nancy Su, Seoul Journal of Business, 2017, 23 (2): 23-65
  25. “코스닥시장 신규상장기업의 이익조정과 종업원의 지분참여”, 기은선, 이종룡과 공저. 회계저널, 2017, 26 (3): 79-105
  26. “Personnel is Policy: Labor Investment Efficiency and Firm Value”, 유경화와 공저. 회계학연구, 2017, 42 (2): 125-168
  27. “회계투명성의 국가 간 비교 및 자본비용과의 상관관계에 대한 실증연구: 우리나라를 중심으로”, 심호식, 이재경, 한승엽과 공저, 회계·세무와 감사 연구, 2016, 58 (2): 41-81
  28. “SK텔레콤의 하이닉스 반도체 인수와 발전”, 한송이, 최종학과 공저, 회계저널, 2015, 24 (6): 1-29
  29. “Earnings Components, Stock Return Variability, and the Impact of Corporate Governance”, 이정훈, 임승연, 황이석과 공저. 회계학연구, 2014, 39 (2), 109-141
  30. “채권관리권한(Mortgage Servicing Rights)에 대한 회계제도 개선을 위한 연구”, 임승연, 최선화, 황이석과 공저. 회계저널, 2008, 17 (3), 229-253
  31. “Conditional Conservatism, Listing Status, and Auditor Quality”, 남혜정, 박경호, 황이석과 공저. 회계학연구, 2008, 33 (2), 145-183
  32. “국민연금기금의 주식시장왜곡에 관한 연구”, 고봉찬, 이병희, 황이석과 공저. Asia-Pacific Journal of Financial Studies, 2008, 37(3), 465-500
  33. “Korean Evidence on the Implied Cost of Equity”, 임승연, 황이석과 공저. 회계학연구, 2008, 33 (1), 97-125
  34. “방산업체의 이익조정에 관한 연구”, 안태식, 윤성만, 정형록과 공저. 회계학연구, 2007, 32 (1), 59-88
  35. “Investor Sophistication, Arbitrage Risk, and the Mispricing of Accruals in Korean Listed Firms”, 김문현, 손병철, 황이석과 공저. 회계학연구, 2005, 30 (Supplement), 59-91
  36. “회계투명성 평가에 대한 연구”, 곽수근, 심호식, 황이석과 공저. 경영논집, 2004, 38 (1), 37-71

    37. [국제학술지 출판논문 (한국기업 연구)]

  37. “Discretionary Reporting and Analyst Forecasts of Operating Income under IFRS”, with Wonsuk Ha, Seung-youb Han, and Youngdeok Lim. British Accounting Review, 2025, 57: 101634
  38. “Corporate Investment in the Absence of Peer Firms’ Disaggregated Cost Information”, with Hyungjin Cho, Sehee Kim, and Seunghee Yang. Asia-Pacific Journal of Financial Studies, 2025, 54 (4): 433-462
  39. “An Empirical Analysis of Gender Differences in Asymmetric Labor Adjustment: Evidence from Korea”, with Meeok Cho, Jiwon Hyeon and Hee-Yeon Sunwoo. Review of Accounting Studies, 2025, 30 (2): 1716-1752
  40. “Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares”, with Meeok Cho, Sunhwa Choi and Sehee Kim. Accounting Horizons, 2024, 38 (4): 71-83
  41. “Flexible CPA Staffing in Non-Big 4 Audit Firms: Implications for Audit Fees and Audit Quality”, with Sehee Kim, Hyungjin Cho, Meeok Cho, and Bryan Byung-Hee Lee. International Journal of Auditing, 2024, 28 (2): 364-387
  42. “Unintended Consequences of Leverage Regulation: Evidence from Korea”, with Taejin Jung, Natalie Kim, and Daniel Yang. Asia-Pacific Journal of Financial Studies, 2023, 52 (4): 502-538
  43. “Do More Readable Sustainability Reports Provide More Value-relevant Information to Shareholders?”, with Minkwan Ahn, Doowon Jung, Jeong-Taek Kim, and Hee-Yeon Sunwoo. Finance Research Letters, 2023, 57: 104154
  44. “Do Donors Discount Accounting Information of Nonprofits Affiliated with For-Profit Firms?”, with Meeok Cho, Wonsuk Ha, Yewon Kim, and Eugenia Lee. Asia-Pacific Journal of Accounting and Economics, 2023, 30 (2): 490-513
  45. “Busy Analysts in Uncertain Times”, with Sehee Kim, Sunyoung Park, and Hee-Yeon Sunwoo. Finance Research Letters, 2022, 46: 102488
  46. “Green Commitment and Electricity Consumption”, with Changri Cui, Jeong-Taek Kim, Sehee Kim, and Hee-Yeon Sunwoo. Economics Letters, 2022, 214: 110452
  47. "Audit Pricing of Hard-to-Read Annual Reports”, with Meeok Cho, Jiwon Hyeon, and Taejin Jung, Asia-Pacific Journal of Accounting and Economics, 2022, 29 (2): 547-572
  48. “IFRS Adoption and Stock Misvaluation: Implication to Korea Discount”, with Meeok Cho, Sehee Kim, Yewon Kim, and Bryan Byung-Hee Lee. Research in International Business and Finance, 2021, 58: 101494
  49. “Audit Firm Operating Leverage and Pricing Strategy: Evidence from Lowballing in Audit Industry”, with Youngdeok Lim, Seunghee Yang, and Cheong Yi. Journal of Contemporary Accounting and Economics, 2021, 17 (2): 1-24
  50. "The Importance of Organizational Context for the Relation between Human Capital Investment and Firm Performance: Evidence from Labor Unions”, with Hee-Yeon Sunwoo, Justin Law, and Seungbin Oh. Journal of Management Accounting Research, 2021, 33 (1): 197-217
  51. “Audit Pricing of Shared Leadership”, with Youn-Sik Choi, Jiwon Hyeon, and Taejin Jung, Emerging Markets Finance and Trade, 2018, 54 (2): 336-358
  52. “Do Labor Unions Always Lead to Underinvestment?”, with Hyungjin Cho, Bryan Byung-Hee Lee, and Byungcherl Charlie Sohn. Journal of Management Accounting Research, 2017, 29 (1): 45-66
  53. “Allocation of Cash Flows in Unionized Firms”, with Seungbin Oh, Sangiun Yim and Kyunghwa Yu. Emerging Markets Finance and Trade, 2017, 53 (4): 932-951
  54. “The Effectiveness of Regulation Fair Disclosure: Evidence from an Emerging Market”, with Hyungjin Cho and Hoshik Shim, Emerging Markets Finance and Trade, 2016, 52 (6): 1496-1511
  55. “Do Managers Withhold Good News from Labor Unions?”, with Richard Chung, Bryan Byung-Hee Lee, and Byungcherl Charlie Sohn. Management Science, 2016, 62 (1): 42-68
  56. “The Impact of Mandatory versus Voluntary Auditor Switch on Stock Liquidity: Some Korean Evidence”, with Sunhwa Choi, Youn-Sik Choi, and Ferdinand A. Gul. British Accounting Review, 2015, 47 (1): 100-116
  57. “Debt Financing and Accounting Conservatism in Private Firms”, with In-Mu Haw and Jay Junghun Lee. Contemporary Accounting Research, 2014, 31 (4): 1220-1259
  58. “Does Information Risk Affect the Implied Cost of Equity Capital? An Analysis of PIN and Adjusted PIN”, with Lee-Seok Hwang, Seung-Yeon Lim, and Kyung-Ho Park. Journal of Accounting and Economics, 2013, 55 (2-3), 148-167
  59. “How Does Ownership Concentration Exacerbate Information Asymmetry among Equity Investors?”, with Hae-Young Byun and Lee-Seok Hwang. Pacific-Basin Finance Journal, 2011, 19 (5), 511-534
  60. “Value Information of Corporate Decisions and Corporate Governance Practices”, with Hae-Young Byun and Lee-Seok Hwang. Asia-Pacific Journal of Financial Studies, 2011, 40 (1), 69-108

    61. [국제학술지 출판논문 (해외기업 연구)]

  61. “CEO Locality and Audit Fees”, with Batjargal Bolor-Erdene, Keumah Jung, Sohee Park, and Hee-Yeon Sunwoo. International Journal of Auditing, 2024, 28 (1): 44-61
  62. “Internal Information Quality and Corporate Employment Decisions”, with Ahrum Choi, Yong Gyu Lee, and Gaoguang Zhou, Australian Accounting Review, 2023, 33 (3): 262-283
  63. "Pro-Labor Institutions and Corporate Employment Efficiency”, with Boochun Jung, Tony Kang, and Gaoguang Zhou. Journal of Accounting, Auditing, and Finance, 2022, 37 (3): 547-561
  64. “Organized Labor and Inventory Stockpiling”, with Sophia Hamm, Boochun Jung, and Daniel Gunhee Yang. The Accounting Review, 2022, 97 (2): 241-266
  65. “The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds”, with Dichu Bao, Jong-Hag Choi, and Byoung Uk Kang. Accounting Horizons, 2021, 35 (4): 23-43
  66. "Asymmetric Inventory Management and the Direction of Sales Changes”, with Iny Hwang, Taejin Jung and Daniel Gunhee Yang. Contemporary Accounting Research, 2021, 38 (1): 676-706
  67. “Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World”, with Walid Saffar and Jeffrey Pittman. Contemporary Accounting Research, 2020, 37 (2): 1107-1139
  68. “Regional Crime Rates and Corporate Misreporting”, with Hyungjin Cho, Sera Choi, and Seunghee Yang, Spanish Journal of Finance and Accounting, 2020, 49 (1): 94-123
  69. “Preference for Appearance over Substance and Corporate Investment”, with Boochun Jung, Amanda Xiao Li, and Jenny Jing Zhou, Asia-Pacific Journal of Financial Studies, 2019, 48 (2): 236-268
  70. “Labor Unions and Income Smoothing”, with Sophia Hamm and Boochun Jung. Contemporary Accounting Research, 2018, 35 (3): 1201-1228
  71. “The Impact of Dividend Covenants on Investment and Operating Performance”, with Boochun Jung and Sunny Yang. Journal of Business, Finance, and Accounting, 2016, 43 (3)&(4): 414-447
  72. “Financial Reporting Quality and Labor Investment Efficiency”, with Boochun Jung and David P. Weber. Contemporary Accounting Research, 2014, 31 (4): 1047-1076
  73. “Accounting Valuation and Cross-sectional Stock Returns in China”, with Tony Y. Zhang. China Accounting and Finance Review, 2014, 16 (2), 155-170
  74. “The Association between Big 4 Auditor Choice and the Cost of Equity Capital for Multiple-Segment Firms”, with Jong-Hag Choi. Accounting and Finance, 2014, 54 (1), 135-163
  75. “Return Predictability of Residual-Income-Based Valuation: Risk or Mispricing”, with Lee-Seok Hwang. Abacus, 2013, 49 (2), 219-241
  76. “Do Takeover Defenses Impair Equity Investors’ Perception of ‘High Quality’ Earnings?”, with Lee-Seok Hwang. Journal of Accounting, Auditing, and Finance, 2012, 27(3), 325-358
  77. “Managerial Entrenchment and the Value of Dividends”, Review of Quantitative Finance and Accounting, 2011, 36 (2), 297-322

    78. [경영서]

  78. “CFO 강의노트” (17판), 황이석, 이문영과 공저. 서울경제경영, 2025
  79. “사례와 함께하는 회계원리” (5판), 최종학, 송혁준, 최선화와 공저. 신영사, 2024
  80. “주주 자본주의를 위한 변론” 해제 <주주 자본주의라는 理想>, 한국회계기준원, 2024
  81. “하이어그라운드” 해제 <공동의 정체성에 대한 서사>, 한국회계기준원, 2024
  82. “파이코노믹스” 감수의 글 <우리는 연결되어 있다>, 매일경제출판사, 2021
  83. “경영교육 뉴 패러다임” 2장 <경영교육의 위기는 경영학의 위기로부터>, 매일경제출판사, 2018
  84. "Changes in Value Relevance, Timeliness, and Transparency of Reported Accounting Information: An Analysis of Korean Listed Firms", 황이석, 김문현, 손병철과 공저. 서울대학교 경영연구소, 2007

[학회 기조강연]

  • Importance of Case Analysis: A Relevance Perspective (ICERS, 2025년 12월 17일)
  • 지속가능사회를 위한 회계개혁 (한국회계학회, 2022년 3월 29일)
  • ESG Reporting (한국회계학회, 2023년 1월 12일) (슬라이드)
  • 실증연구방법론 (한국회계학회, 2022년 1월 21일) (슬라이드) (동영상)
  • 코로나 시대 회계학 온라인 교육의 현안과 전망 (한국회계학회, 2020년 4월 24일)
  • Local Research (한국회계학회, 2018년 12월 28일) (슬라이드)
  • Local Tax Research (한국세무학회, 2018년 4월 21일) (슬라이드)
  • Corporate Governance Issues in Korea (Corporate Governance Forum at JCAE Symposium, 2017년 1월 5일)

[박사학위 논문지도]

  • 조미옥 박사 (2021년 졸업, 경희대학교 교수)
  • 김세희 박사 (2023년 졸업, 중앙대학교 교수)

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