School of Business - Global Business Administration

  • Associate Professor Accounting
  • CHOI, AHRUM

Research Interest

Audit, International Studies, Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG) 

Education

  • Seoul National University, Ph.D. in Business Administration (Accounting Major)
  • Seoul National University, Master of Science in Business Administration (Accounting Major)
  • Seoul National University, Bachelor of Arts in Business Administration

Experience

  • 2016 – 2022 Assistant Professor, Hong Kong Baptist University

Journal Articles

  • (2023)  Internal Information Quality and Corporate Employment Decisions.  AUSTRALIAN ACCOUNTING REVIEW.  33,  3
  • (2022)  The Differential Effect of Accrual-based and Real Earnings Management on Audit Fees: International Evidence.  ACCOUNTING AND BUSINESS RESEARCH.  52,  3
  • (2021)  Talented Inside Directors and Corporate Social Responsibility: A Tale of Two Roles.  JOURNAL OF CORPORATE FINANCE.  70,  102044
  • (2021)  The Effect of Supply Chain Common Auditor on Audit Quality.  회계학연구.  46,  2
  • (2020)  Dynamic Auditor Competition and Audit Quality in the United States.  회계학연구.  45,  2
  • (2019)  Audit Partner's Length of Audit Experience and Audit Quality: Evidence from Korea.  ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS.  26,  3
  • (2018)  The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence.  CONTEMPORARY ACCOUNTING RESEARCH.  35,  4
  • (2018)  회계법인의 수로 측정한 감사시장의 경쟁수준과 감사품질 사이의 관계.  회계학연구.  43,  5
  • (2018)  Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?.  ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS.  25,  1-2
  • (2018)  조세회피와 보유현금의 시장가치.  세무와회계저널.  19,  1
  • (2017)  Audit Fee Structure, Financial Crisis and Corporate Governance.  회계저널.  26,  6
  • (2017)  Audit Fee Pressure and Audit risk: Evidence from the Financial Crisis of 2008.  ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS.  24,  1-2

Honors / Awards

  • Outstanding paper award at the 2022 IAS (International Accounting Section) Midyear Meeting by American Accounting Association
  • Best paper awards at the 8th Conference of the World Accounting Frontiers Series by the University of Macau and the Asian Pacific Journal of Accounting & Economics (2019)