Research Under Review (SSCI)
“The Value Relevance of ESG Information: The Role of Recurrent Reporting of ESG Reports” with Ahrum Choi, Revise and Resubmit at Journal of Business Ethics (Q1, IF: 6.1) (first author)
“Do Critical Audit Matters Provide Risk-emphasizing Information to the Market?” with Hyunkwon Cho, Ahrum Choi and Soo Young Kwon, Revise and Resubmit at AUDITING: A Journal of Practice & Theory
“Pricing Opinion Shopping: Evidence from an Emerging Debt Market” with Heesun Chung and Jaehee Jo, Revise and Resubmit at Emerging Markets Finance and Trade (Q1, IF: 4.0) (corresponding author)
Published Research Papers
Heesun Chung, Jaehee Jo and Catherine Heyjung Sonu. (2025) "Pricing Opinion Shopping: Evidence from an Emerging Debt Market." Emerging Markets Finance and Trade, Forthcoming. (SSCI, IF=2.8, Q1)
Catherine Heyjung Sonu. (2024). "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea." Finance Research Letters, 106450, forthcoming. (SSCI)
선우혜정. (2023). "The Relation between Accruals Quality and Split Bond Ratings: Focusing on the Effect of Information Environment." 경영연구 38 (4): 63-81.
Bomi Song, Heesun Chung, Bum-Joon Kim and Catherine Heyjung Sonu. (2023). "Do business trainings for audit committees matter in organizations? Focusing on earnings management." Finance Research Letters, 51, 103423. (SSCI)
선우혜정, 송보미, 김범준, 정희선. (2022). "감사위원회의 역할과 효과에 대한 문헌검토: 감사위원회 모범규준을 중심으로." 국제회계연구 106, 57 - 96.
Catherine Heyjung Sonu. (2022). "Information Quality and IPO Underpricing: The Role of Underwriter Pricing and Allocation Powers." Pacific-Basin Finance Journal, 75, 101853. (SSCI)
박선영, 선우혜정, 이유진. (2022). "The Effect of Initial Audit Fee Discounting on Audit Quality: Using Rank-Specific Audit Hours." 국제회계연구 104, 1-32.
박선영, 선우혜정. (2022). "회계법인별 감사보수 수준과 감사품질." 회계학연구 47 (1): 137-175. (SCOPUS)
Catherine Heyjung Sonu and Sunyoung Park. (2021) "The Effect of Big 4 Audit Firms on the Association between Accruals Quality and Split Bond Ratings" Korean Accounting Review 46 (2): 119-154. (SCOPUS)
Hyejin Ahn and Catherine Heyjung Sonu. (2021) "The Effect of Audit Partner Style on Financial Statement Comparability." Asia-Pacific Journal of Accounting & Economics 28 (1): 44-70. (SSCI)
Sunyoung Park, Yong Gyu Lee and Catherine Heyjung Sonu. (2020) "Earnings Management, IFRS Adoption, and the Correlation between Accruals and Cash Flows: Evidence from Korea." Korean Accounting Journal(회계저널) 29 (5): 153-190.
Catherine Heyjung Sonu. (2020) "The Effect of Accruals Quality on Split Bond Ratings." Korean Accounting Review 45 (2): 1-30. (SCOPUS)
Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang and Jong-Hag Choi. (2019) "Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality." Auditing: A Journal of Practice & Theory 38 (2): 101-123. (SSCI)
Catherine Heyjung Sonu, Ahrum Choi, Wonsuk Ha and Joonil Lee. (2019) "Audit Partner’s Length of Audit Experience and Audit Quality: Evidence from Korea." Asia-Pacific Journal of Accounting and Economics 26 (3): 261-280. (SSCI)
하원석, 선우혜정, 최종학, 최아름. (2018) "회계법인의 수로 측정한 감사시장의 경쟁수준과 감사품질 사이의 관계." 회계학연구 43 (5): 159-196.
Catherine Heyjung Sonu, Ahrum Choi and Hyejin Ahn. (2017) "Audit Fee Structure, Financial Crisis and Corporate Governance." Korean Accounting Journal(회계저널) 26 (6): 161-202.
Catherine Heyjung Sonu, Hyejin Ahn and Ahrum Choi. (2017) "Audit Fee Pressure and Audit Risk: Evidence from the Financial Crisis of 2008." Asia-Pacific Journal of Accounting and Economics 24 (1&2): 127-144. (SSCI)
이준일, 선우혜정, 최종학. (2016) "내부통제제도에 대한 선행연구의 정리와 미래 연구방향의 제안." 회계학연구 41 (5): 201-268.
박진하, 선우혜정. (2016) "경영자 예측정보와 비대칭적 원가행태." 회계정보연구 34 (3): 189-214.
Jong-Hag Choi, Heesun Chung, Catherine Heyjung Sonu and Yoonseok Zang. (2016) "The Impact of the Sarbanes-Oxley Act on Clients' Audit Opinion Shopping Behavior." Korean Accounting Review(회계학연구) 41 (3): 1-29.
임승연, 선우혜정. (2015) "발생액의 주식수익률 예측가능성." 국제회계연구 62: 305-342.
Myung-In Kim, Catherine Heyjung Sonu and Jong-Hag Choi. (2015) "Separation of Corporate Ownership and Control and Accounting Conservatism: Evidence from Korea." Asia-Pacific Journal of Accounting and Economics 22 (2): 103-136. (SSCI)
최아름, 선우혜정, 최종학. (2014) "감사법인 강제교체제도 도입을 둘러싼 논란: 현황파악 및 선행연구의 발견에 대한 문헌검토와 정책제언." 회계저널 23 (6): 37-87.
Catherine Heyjung Sonu, Jong-Hag Choi and Myung-In Kim. (2014) "Financial Crisis, Accounting Conservatism and Corporate Ownership Structure." Korean Accounting Journal(회계저널) 23 (3): 119-160.
Catherine Heyjung Sonu. (2014) "The Effect of Conditional Conservatism on Audit Fees." Korean Accounting Review(회계학연구) 39 (2): 313-359.
Jong-Hag Choi, Joonil Lee and Catherine Heyjung Sonu. (2013) "Determinants of Human Resource Investment in Internal Controls." China Journal of Accounting Research 6 (3): 167-185. (SCOPUS)
김명인, 정민경, 선우혜정. (2013) "비정상 감사보수 및 비정상 비감사보수가 보수주의에 미치는 영향 - Khan and Watts(2009) 모형을 중심으로-" 국제회계연구 49 (8): 173-200.
최종학, 선우혜정. (2012) "㈜ 튼튼중공업의 현금 및 유동성 관리." 회계저널 21 (6): 379-400.
이준일, 선우혜정, 최종학. (2011) "기업지배구조가 내부회계관리 담당인력 숫자에 미치는 영향." 회계저널 20 (5): 1-33.
선우혜정, 최종학, 이병희. (2010) "지분율 괴리도가 재무분석가의 이익예측치오차에 미치는 영향." 회계학연구 35 (2): 1-34.