Dr Sunhwa Choi
Lecturer

Accounting and Finance
The Management SchoolLancaster University
Bailrigg
Lancaster
LA1 4YX
Research Overview
Profile
Sunhwa Choi did her Ph.D. in accounting at Seoul National University. She has professional experience working for KPMG in Seoul, Korea. She is also a CFA charterholder and a member of Korean Institute of Certified Public Accountant (CPA).
Current Teaching
ACF 503 Principles of Financial Reporting
ACF 706 Dissertation (Business valuation using accounting numbers)
Research Interests
The use of accounting information in the capital market, managerial ability, comparability
Recent publications
- Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
Baik, B ., Chae, J ., Choi, S. & Farber , D . 2013 In: Contemporary Accounting Research.
Journal article - The Effect of Human Resource Investment in Internal Control on the Existence of Internal Control Weakness and on Earnings Quality
Choi, S., Choi, J ., Hogan, C . & Lee , J . 2011
Working paper - The Valuation of Foreign and Domestic Income by Credit Rating Agencies
Choi, S. 2011 Lancaster : Lancaster University, 41 p.
Working paper - Do Rating Agencies Fully Understand the Information in Accruals and Cash Flows about Future Earnings?"
Choi, S. 2011 Lancaster : Lancaster University, 49 p.
Working paper - What Drives Credit Rating Changes? A Return Decomposition Approach
Choi, S. 2011
Working paper
