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    • ÃÖ¼±È­ (Choi, Sunhwa)

    • · Office : 58µ¿ 406È£
    • · Phone :
    • · Email : schoi7@snu.ac.kr
[Selected]
1. ¡°Length of the IPO Prospectus and Investor Demand for IPOs¡± with Woo-Jong Lee, Meeok Cho, and Sehee Kim, forthcoming in Accounting Horizons

2. ¡°Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?¡± with Ahrum Choi and Jaeyoon Yu, forthcoming in Auditing: A Journal of Practice and Theory

3. ¡°Less Timely Earnings Announcements and Voluntary Disclosure¡± with Hyunkwon (Kwon) Cho and Robert Kim, 2023, Journal of Business, Finance & Accounting 50: 524-564.

4. ¡°Shareholders¡¯ Tax Incentives and Changes in the Organizational Form of Foreign Operations¡± with Heesun Chung, Journal of Accounting and Public Policy, 106994.

5. ¡°Corporate Social Responsibility and Classification Shifting¡± with Sera Choi, Juhee Hwang, and Yong Gyu Lee, 2022, Journal of Accounting and Public Policy, 106918.

6. ¡°Controlling Shareholders¡¯ Tax Incentives and Classification Shifting¡± with Heesun Chung and Woon-Oh Jung, 2021, Contemporary Accounting Research 28(2): 1037-1067.

7. ¡°Financial Statement Comparability and the Market Value of Cash Holdings¡± with Sun Ho (Chris) Yun and Hyejin Ahn, 2020, Accounting Horizons 34(3): 1-21.

8. ¡°Analyst Forecasts and Target Setting in Executive Annual Bonus Contracts¡± with Sunyoung Kim, Sewon Kwon, and Jae Yong Shin, 2021, Journal of Management Accounting Research 33(2):19-42.

9. ¡°Managerial Ability and Income Smoothing¡± with Bok Baik and David Farber, 2020, The Accounting Review 95(4): 1-22.

10. ¡°Noncompliance with Non-Accounting Securities Regulations and GAAP Violations¡± with Steven Young and Xiu-Ye Zhang, 2019, Journal of Business, Finance & Accounting 46(3-4): 370-399.

11. ¡°Financial Statement Comparability and the Informativeness of Stock Prices about Future Earnings¡± with Jong-Hag Choi, Linda Myers, and David Ziebart, 2019, Contemporary Accounting Research 36(1): 389-417.

12. ¡°Auditors¡¯ Strategic Audit Pricing: Evidence from the Pre-and Post-IFRS Periods¡± with Youn-Sik Choi and Bumjoon Kim, 2018, Auditing: A Journal of Practice and Theory 37(4): 75-94.

13. ¡°Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach¡± with Bok Baik, Joon Chae, and David Farber, 2013, Contemporary Accounting Research 30(3): 996-1026.

14. ¡°The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses¡± with Jong-Hag Choi, Chris Hogan, and Joonil Lee, 2013, Auditing: A Journal of Practice & Theory 32(4): 169-199.

15. ¡°Business Group Affiliation, Ownership Structure, and the Cost of Debt Capital¡± with Hae-Young Byun, Lee-Seok Hwang, and Robert G. Kim, 2013, Journal of Corporate Finance 23: 311-331.

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