Dr Sunhwa Choi



Sunhwa Choi did her Ph.D. in accounting at Seoul National University. She has professional experience working for KPMG in Seoul, Korea. She is also a CFA charterholder and a member of Korean Institute of Certified Public Accountant (CPA).



The impact of mandatory versus voluntary auditor switches on stock liquidity in the Korean market
Choi, S., Choi, Y., Gul, F., Lee, W. 03/2015 In: British Accounting Review. 47, 1, p. 100-116. 17 p.
Journal article

Business group affiliation, ownership structure, and the cost of debt
Byun, H., Choi, S., Hwang, L., Kim, R. 12/2013 In: Journal of Corporate Finance. 23, p. 311-331. 21 p.
Journal article

The effect of human resource investment in internal control on the disclosure of internal control weaknesses
Choi, J., Choi, S., Hogan, C., Lee , J. 11/2013 In: Auditing: A Journal of Practice and Theory. 32, 4, p. 169-199. 31 p.
Journal article

Changes in operational efficiency and firm performance: a frontier analysis approach
Baik, B., Chae, J., Choi, S., Farber , D. 09/2013 In: Contemporary Accounting Research. 30, 3, p. 996-1026. 31 p.
Journal article

Do rating agencies fully understand the information in accruals and cash flows about future earnings?
Choi, S., Hwang, L. 2011 Lancaster : Lancaster University, 49 p.
Working paper

The valuation of foreign and domestic income by credit rating agencies
Choi, S. 2011 Lancaster : Lancaster University, 41 p.
Working paper

What drives credit rating changes?: a return decomposition approach
Choi, S. 2011 Lancaster : Lancaster University, 48 p.
Working paper

Asset Revaluation at Asiana Airlines
Choi, S., Baik, B., Lee, M., Yim, S. 2010 In: Korean Accounting Journal .
Journal article

The Association between Human Resource Investment in Internal Control and Audit Fees
Choi, S., Choi, J., Lee , J. 2010 In: Accounting and Auditing Research .
Journal article

Accounting and Reporting Standards on Mortgage Servicing Rights
Choi, S., Hwang, L., Lee, W., Lim, S. 2008 In: Korean Accounting Journal .
Journal article

New Era of IFRS: A Review of Fair Value Measurements and an Evaluation of Professional Valuers in Korea
Choi, S., Koh, S., Lim, S., Lee, C., Song, I. 2008 In: Accounting and Auditing Research .
Journal article

The Association between the Magnitude of Earnings Management by Client Firms at the First Year with New Auditor and the Tenure of Predecessor Auditor
Choi, S., Choi, J. 2008 In: Korean Management Review .
Journal article