Haerin Shim is an Assistant Professor of College of Business and Economics at Hanyang University ERICA. Haerin Shim earned a B.A. degree in Economics from Seoul National University, where she graduated summa cum laude. She received her M.S. degree in Business Administration at Seoul National University. She hold a Ph.D. degree in the Graduate School of Science in Taxation from the University of Seoul. She has a KICPA license and previously worked as an auditor for Samil PwC and Anjin Deloitte. She focuses her research on the financial/tax accounting and tax law area.
■ Publications
Shim, S., H. Shim, and T. Shim. 2024. Does Procedural Justice in a Tax Audit Situation Affect Taxpayers’ Acceptance of Tax Audit Assessments? Applied Economics (SSCI) (forthcoming).
Shim, H. 2024. The Role of Financial Affiliates in Tax Avoidance by Business Groups: Evidence from Korea. Journal of International Financial Management and Accounting (SSCI).
Hong, S. and H. Shim. 2023. On the Introduction of the Foreign Trust Reporting Rule in Korea. Korean journal of taxation research.
Shim, H. and K. Choi. 2023. An Empirical Study on the Curvilinear Relationship between Corporate Tax Avoidance and Tax Risk. Tax Accounting Research.
Shim, H., J. Koo., and T. Shim. 2023. The effect of implementation of the Stewardship Code on nonprofessional investors’ judgment and decision-making. Applied Economics (SSCI).
Koo, J., H. Shim, and K. Choi. 2022. A Case Study on the Earnings Management by Private Equity Fund-Lease Contract Change of Coway Owned by MBK Partners. Korean Accounting Journal.
Shim, H., K. Choi, and J. Yoo. 2022. Examination on Tax Avoidance Measures and Earnings Management: Focusing on Effective Tax Rates and Discretionary Accruals. Korean Accounting Review.
Shim, H. 2022. Regulation on Intra-group Transactions of Financial Affiliates in Non-financial Groups: The Current Status and Issues. Korean Journal of Financial Studies.
Shim, H. and B. Jun. 2020. The Effects of Perceptions of Longevity Risk and Tax Benefits on Individual Annuity Demand. Korean journal of taxation research.
Shim, H., J. Koo, and K. Choi. 2019. Effects of the tax audit rates on corporate tax avoidance. Korean journal of taxation research.
Shim, H. and B. Jun. 2018. Effects of the differentiated deduction rate between payment means on taxpayers' behavior about the distribution of payment means in applying 'Credit Card Income Deduction. Korean journal of taxation research.
■ Publications
Shim, S., H. Shim, and T. Shim. 2024. Does Procedural Justice in a Tax Audit Situation Affect Taxpayers’ Acceptance of Tax Audit Assessments? Applied Economics (SSCI) (forthcoming).
Shim, H. 2024. The Role of Financial Affiliates in Tax Avoidance by Business Groups: Evidence from Korea. Journal of International Financial Management and Accounting (SSCI).
Hong, S. and H. Shim. 2023. On the Introduction of the Foreign Trust Reporting Rule in Korea. Korean journal of taxation research.
Shim, H. and K. Choi. 2023. An Empirical Study on the Curvilinear Relationship between Corporate Tax Avoidance and Tax Risk. Tax Accounting Research.
Shim, H., J. Koo., and T. Shim. 2023. The effect of implementation of the Stewardship Code on nonprofessional investors’ judgment and decision-making. Applied Economics (SSCI).
Koo, J., H. Shim, and K. Choi. 2022. A Case Study on the Earnings Management by Private Equity Fund-Lease Contract Change of Coway Owned by MBK Partners. Korean Accounting Journal.
Shim, H., K. Choi, and J. Yoo. 2022. Examination on Tax Avoidance Measures and Earnings Management: Focusing on Effective Tax Rates and Discretionary Accruals. Korean Accounting Review.
Shim, H. 2022. Regulation on Intra-group Transactions of Financial Affiliates in Non-financial Groups: The Current Status and Issues. Korean Journal of Financial Studies.
Shim, H. and B. Jun. 2020. The Effects of Perceptions of Longevity Risk and Tax Benefits on Individual Annuity Demand. Korean journal of taxation research.
Shim, H., J. Koo, and K. Choi. 2019. Effects of the tax audit rates on corporate tax avoidance. Korean journal of taxation research.
Shim, H. and B. Jun. 2018. Effects of the differentiated deduction rate between payment means on taxpayers' behavior about the distribution of payment means in applying 'Credit Card Income Deduction. Korean journal of taxation research.