Dr Sunhwa Choi



Sunhwa Choi is a Lecturer (Assistant Professor) in Accounting at Lancaster University. Prior to joining Lancaster in 2011, she did her Ph.D. in accounting at Seoul National University and worked for KPMG in Seoul, Korea as an auditor. She is also a CFA charterholder and a member of Korean Institute of Certified Public Accountant (CPA). Her research interest includes the use of finanicial information in capital markets, executive compensation, and the use of social media network in capital market. Her research papers have been pulished in international journas such as Contemporary Accounting Research, Journal of Corporate Finance, and Auditing: A Journal of Practice & Theory.



Auditors’ Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods
Choi, S.H., Choi, Y., Kim, B. 14/10/2017 In: Auditing: A Journal of Practice and Theory.
Journal article

What drives credit rating changes?: a return decomposition approach
Cho, H., Choi, S.H. 12/2015 In: Asia‐Pacific Journal of Financial Studies. 44, 6, p. 899-931. 33 p.
Journal article

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.
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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.
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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

Asset Revaluation at Asiana Airlines
Choi, S., Baik, B., Lee, M., Yim, S. 2010 In: Korean Accounting Journal .
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The Association between Human Resource Investment in Internal Control and Audit Fees
Choi, S., Choi, J., Lee , J. 2010 In: Accounting and Auditing Research .
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Accounting and Reporting Standards on Mortgage Servicing Rights
Choi, S., Hwang, L., Lee, W., Lim, S. 2008 In: Korean Accounting Journal .
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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 .
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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 .
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