Jihwan Choi
* Corresponding Author
Hanshin University
Korea, Republic of

Choi, Jihwan, is assistant professor in Hanshin University. He earned his master degree 2012 in accounting from Syracuse University, and his Ph.D. 2021 in accounting from Hanyang University. His research interests audit quality, auditor-client disagreement, and internal control system. He has publications in Journal of Asian Finance, Economics and Busness and Sustainability.
Author’s contact detail:

complete address; #8407-ho, Sotong-guan, 137 Hanshindae-gil, Osan-si, Gyeonggi-do 18101, South Korea

Hyung Ju Park
Hanyang Women’s University
Korea, Republic of

Park, Hyung Ju, is assistant professor in Hanyang Women’s University. She earned her Ph.D. 2022 in accounting from Hanyang University. Her research interests analysts, financial reporting, disclosure in the capital markets. She has a publication in Gadjah Mada International Journal of Business.

Author’s contact detail:
complete address; 04763 200 Salgoti-gil, Seongdong-gu, Seoul, South Korea