Ahrum Choi

Sungkyunkwan University

53 Myeongnyun-dong 3-ga Jongno-ju

Guro-gu

Seoul, 110-745

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

5

DOWNLOADS

369

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Auditors’ Assessment and Response to Audit Risks: Evidence from Content Analyses of Critical Audit Matters

Number of pages: 2 Posted: 09 Aug 2021
Hyunkwon Cho, Ahrum Choi and Soo Young Kwon
Sungkyunkwan University, Sungkyunkwan University and Korea University
Downloads 257 (221,594)

Abstract:

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CAMs, Salience score, Risk assessment, Audit scope, Auditor Response

2.

Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 30 Nov 2023
Ahrum Choi, Sunhwa Choi and Jaeyoon Yu
Sungkyunkwan University, Seoul National University - Business School and Central Michigan University - College of Business Administration
Downloads 79 (567,586)

Abstract:

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audit partner, audit pricing, audit quality, internal competition, competitive pressure, social comparison

3.

The Role of Compensation Contracts in Shaping Conservative Accounting: Evidence from Executive Clawback Provisions

Number of pages: 55 Posted: 18 Aug 2015 Last Revised: 06 Jun 2023
Sungkyunkwan University, Iowa State University, McGill University - Desautels Faculty of Management and The University of Manchester - Alliance Manchester Business School
Downloads 33 (836,867)
Citation 1

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conservative accounting; compensation contracting; corporate governance; debt contracting; clawback provisions

4.

Market for Corporate Control and Demand for Auditing: Evidence from International M&A Laws

Review of Accounting Studies, Forthcoming
Posted: 17 Aug 2022 Last Revised: 27 Dec 2022
Sungkyunkwan University, Simon Fraser University, University of Massachusetts Boston and University of South Florida - School of Accountancy

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auditor selection, international merger and acquisition (M&A) laws, managerial commitment, board monitoring, debt covenants, earnings informativeness

5.

The Value Relevance of ESG Information: The Role of Recurrent Reporting of ESG Reports

Posted: 29 Apr 2022 Last Revised: 24 Sep 2022
Catherine Heyjung Sonu and Ahrum Choi
Korea National Open University - Department of Management and Sungkyunkwan University

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Environmental, social, and governance (ESG), value relevance, ESG report, recurrent reporting