Heesun Chung

Sejong University - School of Business

Seoul

Korea, Republic of (South Korea)

  • Sejong University - School of Business

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Controlling Shareholders’ Tax Incentives and Classification Shifting

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Heesun Chung, Sunhwa Choi and Woon-Oh Jung
Sejong University - School of Business, Seoul National University - Business School and Seoul National University

Abstract:

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classification shifting, controlling shareholders, core earnings, gift tax, tax incentives

2.

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, Korea National Open University - Department of Management and Singapore Management University - School of Accountancy

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