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College of Business Administration

Yong-Sang Woo Professor

Division of Business Administration/Department of Business Administration

우용상 프로필 사진 
Prof. Yong-Sang Woo is a faculty of accounting major in the business administration. He is also a Korean CPA and CTA, an authority on the research of audit and tax accounting. He was granted Ph.D degree in Yonsei University. He is developing researches on the determinants of audit quality and earnings management. He have been a director of Korean Accounting Association and Korean Tax Association. He have published 14 research papers on listed journals on National Research Foundation of Korea. He also wrote <Intermediate Accounting Ⅱ>.
Research Record
  • 내부감사인의 특성이 내부감사인에 대한 교육과 보고 이익의 품질 간의 관계에 미치는 영향 회계와 정책연구, 2021, v.26 no.2, 1-38
    KCI dColl.
  • 감사인의 규모와 감사보수 및 감사시간이 경영자의 과신성향과 경영자-감사인간의 의견불일치간의 상관관계에 미치는 영향 회계정보연구, 2020, v.38 no.2, 71-99
    KCI dColl.
  • Audit Firm Attributes and Auditor Litigation Risk ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2019, v.55 no.4, 639-675
    SSCI Scopus dColl.
  • The cost of debt and the characteristics of audit firms Managerial Finance, 2018, v.44 no.1, 27-45
    Scopus dColl.
  • The effect of tax avoidance on cost of debt capital: Evidence from Korea South African Journal of Business Management, 2018, v.48 no.4, 83-89
    Scopus dColl.
  • 최고경영자의 과신성향이 경영자－감사인간 의견불일치에 미치는 영향 회계연구, 2018, v.23 no.3, 39~64
    KCI dColl.
  • The effect of affiliate loan guarantees on cost of debt: Evidence from Korea Journal of Applied Business Research, 2017, v.33 no.5, 993-998
    Scopus dColl.
  • The effect of tax avoidance on cost of debt capital: Evidence from Korea SOUTH AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2017, v.48 no.4, 83-89
    SSCI dColl.
  • 자산재평가가 감사보고시차 및 재량적 보고시차에 미치는 영향 유라시아연구, 2017, v.14 no.2, 25~46
    KCI dColl.
  • 특수관계자와의 거래가 정보비대칭에 미치는 영향 유라시아연구, 2017, v.14 no.1, 101~120
    KCI dColl.
  • The effect of CEO turnover on audit report lag and management discretionary report lag: Evidence from Korea Investment Management and Financial Innovations, 2016, v.13 no.1, 61-66
    Scopus dColl.
  • The effect of tax avoidance on discretionary expenses: Evidence from Korea Investment Management and Financial Innovations, 2016, v.13 no.1, 24-31
    Scopus dColl.
  • 기업의 현금흐름이 판매관리비의 비대칭성에 미치는 영향 경영교육연구, 2016, v.31 no.2, 139~168
    KCI dColl.
  • 자산재평가 정보가 재무분석가의 이익예측오차에 미치는 영향 유라시아연구, 2016, v.13 no.1, 111-130
    KCI dColl.
  • Determinants of enforcement action by the financial supervisory service of Korea from the perspective of audit firms Journal of Applied Business Research, 2015, v.31 no.3, 821-834
    Scopus dColl.
  • K-IFRS 도입이 기업의 호가스프레드에 미치는 영향: 기업 특성에 따른 차별적 영향 회계정보연구, 2015, v.33 no.1, 211-236
    KCI dColl.
  • K-IFRS 도입이 이익발표 후 잔류현상에 미치는 영향 유라시아연구, 2015, v.12 no.4, 103-124
    KCI dColl.
  • The effect of audit report lag and management discretionary report lag on analyst forecasts: Evidence from Korea Investment Management and Financial Innovations, 2015, v.12 no.1, 319-333
    Scopus dColl.
  • 조세회피가 경영자의 사적소비에 미치는 영향 회계연구, 2015, v.20 no.2, 87-119
    KCI dColl.
  • 특수관계자와의 거래가 감사시차에 미치는 영향 회계연구, 2014, 제19권 2호, 1-28
    KCI dColl.
  • [학술지논문] The effect of internal auditors' characteristics on the relationship between training for internal auditor and earnings quality 회계와 정책연구, 2021, v.26 no.2 , 1-38
    KCI
  • [학술지논문] 감사인의 규모와 감사보수 및 감사시간이 경영자의 과신성향과 경영자-감사인간의 의견불일치간의 상관관계에 미치는 영향 회계정보연구, 2020, v.38 no.2 , 71-99
    KCI
  • [학술지논문] Audit Firm Attributes and Auditor Litigation Risk ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2019, v.55 no.4 , 639-675
    SSCI
  • [저역서] 세법개론 세학사, 2023, 1088
  • [저역서] 2022 세법개론 세학사, 2022, 1080
  • [저역서] 2021 세법개론 세학사, 2021, 1071
  • [저역서] 세무사 1차 세법학개론 시대고시기획, 2021, 342
  • [저역서] 2020 세법개론 세학사, 2020, 1067
  • [저역서] 세무사 1차 세법학개론 시대고시기획, 2020, 510
  • [저역서] 2019 세법개론 세학사, 2019, 1055
  • [저역서] 세무사 1차 세법학개론 시대고시기획, 2019, 431
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Courses

  • 2024-1st

    • Principles of Accounting Information

      • Subject No 33861Class No 04
      • 1Year ( 3Credit , 3Hour) Tue 4~4 (SHINSEGAE508) , Fri 5~5 (SHINSEGAE508)
      • Major Requisite
        • Syllabus(File)

    • Advanced Tax Accounting

      • Subject No 37260Class No 01
      • 4Year ( 3Credit , 3Hour) Wed 3~3 (SHINSEGAE209) , Fri 2~2 (SHINSEGAE209)
        • Syllabus(File)

  • 2023-2nd

  • 2022-2nd

    • Problem formulation Ⅲ: Accounting

      • Subject No BD0004Class No 01
      • Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
      • Fall
        • Syllabus(File)

  • 2022-1st

    • Principles of Accounting Information

      • Subject No 33861Class No 04
      • 1Year ( 3Credit , 3Hour) Tue 2~2 , Fri 3~3
      • Major Requisite
        • Syllabus(File)

    • Principles of Accounting Information

      • Subject No 33861Class No 05
      • 1Year ( 3Credit , 3Hour) Mon 3~3 , Wed 2~2
      • Major Requisite
        • Syllabus(File)

    • Advanced Tax Accounting

      • Subject No 37260Class No 01
      • 4Year ( 3Credit , 3Hour) Wed 3~3 , Fri 2~2
        • Syllabus(File)

  • 2021-2nd

    • Tax Accounting

      • Subject No 30823Class No 01
      • 3Year ( 3Credit , 3Hour) Tue 4~4 , Fri 5~5
        • Syllabus(File)

    • Principles of Accounting Information

      • Subject No 33861Class No 04
      • 1Year ( 3Credit , 3Hour) Wed 6~6 , Fri 4~4
      • Major Requisite
        • Syllabus(File)

    • Advanced Accounting

      • Subject No 36175Class No 01
      • 3Year ( 3Credit , 3Hour) Mon 3~3 , Wed 2~2
        • Syllabus(File)

  • 2021-1st

    • First-Year Seminar

    • Principles of Accounting Information

      • Subject No 33861Class No 01
      • 1Year ( 3Credit , 3Hour) Tue 2~2 , Fri 3~3
      • Major Requisite
        • Syllabus(File)

    • Advanced Tax Accounting

      • Subject No 37260Class No 01
      • 4Year ( 3Credit , 3Hour) Wed 3~3 , Fri 2~2
        • Syllabus(File)
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Academic Background

YONSEI UNIVERSITY 경영학박사(경영학)

List