Sunhwa Choi is a Professor of Accounting at the Seoul National University (SNU) Business School. She received her Ph.D., master’s, and bachelor’s degrees from Seoul National University. Prior to joining SNU, Professor Choi worked at Sungkyunkwan University, Lancaster University, and KPMG Korea. She has published papers in several accounting journals, including The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting and Public Policy, and Journal of Business Finance & Accounting. She is a CFA charterholder and a member of the Korean Institute of Certified Public Accountants (KICPA).

[Employment]
Seoul National University, Professor, Sep 2024 - present
Seoul National University, Associate professor, Mar 2020 - Aug 2024
Sungkyunkwan University, Associate professor, Mar 2019 - Feb 2020
Sungkyunkwan University, Assistant professor, Sep 2017 - Feb 2019
Lancaster University Management School, Assistant professor, Sep 2011 - Feb 2018

[Education]
Ph.D. in Accounting, Seoul National University, 2011
MBA, Seoul National University, 2006
BBA, Seoul National University, 2001

[Professional Experience]
KPMG Korea, Supervisory Senior 2001 - 2004

[Professional Activities and Affiliations]
CFA (currently inactive)
CPA (Korea) (currently inactive)
American Accounting Association Member
Korean Accounting Association Member
European Accounting Association Member

[Editorial Board]
Accounting Horizons (2024- )
Accounting and Business Research (2023- ), Associate Editor (2024-)

[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.