Catherine Heyjung Sonu

Kookmin University - College of Business and Economics

Korea, Republic of (South Korea)

http://https://sites.google.com/view/csonu

Korea National Open University - Department of Management

Associate Professor (Accounting)

86 Daehakro Jongrogu

Seoul, 03087

http://professor.knou.ac.kr/hjsonu/index.do?epTicket=LOG

  • Kookmin University - College of Business and Economics

    • Email
    • Tel: 822-910-4556

  • Korea National Open University - Department of Management

SCHOLARLY PAPERS

6

DOWNLOADS

345

TOTAL CITATIONS

0

Scholarly Papers (6)

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1.

Is Audit Opinion Shopping Priced in the Debt Market?

Number of pages: 15 Posted: 10 Sep 2022
Heesun Chung, Jaehee Jo and Catherine Heyjung Sonu
Hanyang University, Seoul National University and Kookmin University - College of Business and Economics
Downloads 131 (469,512)

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Cost of debt, credit risk, opinion shopping, external auditor, Corporate Governance

2.

Do Business Trainings for Audit Committees Matter in Organizations? Focusing on Earnings Management

Number of pages: 14 Posted: 13 Sep 2022
Bomi Song, Heesun Chung, Bum-Joon Kim and Catherine Heyjung Sonu
Gachon University, Hanyang University, The Catholic University of Korea - School of Business Administration and Kookmin University - College of Business and Economics
Downloads 92 (607,389)

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Business training, audit committee, earnings management, financial literacy, Corporate Governance

3.

Information Quality and IPO Underpricing: The Role of Underwriter Pricing and Allocation Powers

Number of pages: 36 Posted: 20 Jun 2022
Catherine Heyjung Sonu
Kookmin University - College of Business and Economics
Downloads 75 (685,555)

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information quality, initial public offerings, underpricing, regulations.

4.

Spillover Effects of Corporate Payout Policy on Earnings Management: Evidence from a Natural Experiment in Korea

Number of pages: 21 Posted: 19 Aug 2024
Catherine Heyjung Sonu
Kookmin University - College of Business and Economics
Downloads 47 (868,487)

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Payout policy, dividend, Tax Reform, dividend income tax, Earnings Management, discretionary accruals

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
Kookmin University - College of Business and Economics and Sungkyunkwan University

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

6.

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-106
Posted: 31 May 2018
Jong-Hag Choi, Heesun Chung, Catherine Heyjung Sonu and Yoonseok Zang
Seoul National University - College of Business Administration, Sejong University - School of Business, Kookmin University - College of Business and Economics and Singapore Management University - School of Accountancy

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Opinion Shopping, Auditor Switch, Type II Errors, Audit Quality