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Heeick Choi

Heeick Choi headshot
Heeick ChoiAssistant Professor
  • College
    Manning School of Business
  • Department
  • Phone
    (978) 934-2509
  • Fax
    (978) 934-3035
  • Office
    Pulichino Tong Business Center - 317
  • Email

Research Interests

Financial Intermediaries (Analysts, Credit Rating Agencies), Financial Reporting Quality, Insider Trading and International Accounting


  • Ph D: Accounting, (2016), State University of New York at Buffalo - Buffalo, NY
  • MS: Statistics, (2011), University of Illinois at Urbana-Champaign - Champaign, IL
  • MS: Accountancy, (2010), University of Illinois at Urbana-Champaign - Champaign, IL
  • BA: Business Administration, (2007), Sogang University - Seoul, Korea


Heeick Choi, Ph.D. joined the Manning School of Business (MSB) accounting faculty in September 2016. He earned a BBA from Sogang University, a Master in Accounting and Statistics from University of Illinois at Urbana-Champaign, and a Ph.D. in Management (Accounting) from SUNY Buffalo. Prior to joining academia, Choi worked for PricewaterhouseCoopers (PwC) Korea for three years. He is a Certified Public Accountant of South Korea.

Selected Awards and Honors

  • Teaching Excellence Award (2020) - University of Massachusetts Lowell
  • Best Ph.D. Student Research Paper Award (2017) - AAA Northeast Regional Meeting

Selected Publications

  • Choi, H., Hu, R., Karim, K. (2020). The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness. Journal of Accounting and Public Policy, 39(3) 106740.
  • Caban-Garcia, M.T., Choi, H., Kim, M. (2020). The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era. The British Accounting Review, 100883.
  • Choi, H., Kim, H.T., Lee, S.W., Mo, S. (2020). The effects of SFAS-123R on corporate investment. Applied Economics Letters, 27(10) 803--809.
  • Kim, H.T., Choi, H., Pae, S. (2019). Abnormal Cash Holdings and the Cost of Equity Capital. Banking and Finance Review, 10(2).
  • Choi, H., Suh, S. (2019). The effect of financial reporting quality on CEO compensation structure: Evidence from accounting comparability. Journal of Accounting and Public Policy, 38(5) 106681.
  • Choi, H., Kim, M. (2018). Product Market Competition and Credit Ratings. Quarterly Journal of Finance & Accounting, 56(3&4) 103-148.

Selected Presentations

  • - 2015 American Accounting Association Annual Meeting, 2015 - Chicago, IL
  • - 2015 Financial Accounting and Reporting Section Midyear Meeting, 2015 - Nashville, TN
  • - UB School of Management Ph.D. Student’s Research Showcase, 2014 - Buffalo
  • - UB School of Management Ph.D. Student’s Research Showcase, 2013 - Buffalo
  • - University at Buffalo Finance and Accounting Student Seminar (UB FASS), 2012 - Buffalo

Selected Contracts, Fellowships, Grants and Sponsored Research

  • Graduate Assistantship (2015), Fellowship - SUNY at Buffalo
    Choi, H.
  • University at Buffalo Presidential Fellowship (2011), Fellowship - SUNY at Buffalo
    Choi, H.