Personal profile
Education
Ph.D., Business Administration (accounting), Yonsei University
Professional Experience
Licensed CPA, Korean Institute of Certified Public Accountants (KICPA)
Research Interests
Behavioral research in tax and auditing
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Dive into the research topics where TaeSup Shim is active. These topic labels come from the works of this person. Together they form a unique fingerprint.
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Collaborations and top research areas from the last five years
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
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Can Ethics and Economic Incentives Mitigate Tax preparers’ Aggressive Judgements and Decisions?
Kim, K. W., Shim, T. S. & Yoo, J. S., 2024, In: Applied Economics. 56, 13, p. 1509-1525 17 p.Research output: Contribution to journal › Article › peer-review
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Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?
Shim, S. A., Shim, H. & Shim, T. S., 2024, In: Applied Economics. 56, 22, p. 2629-2645 17 p.Research output: Contribution to journal › Article › peer-review
3 Scopus citations -
The effect of implementation of the Stewardship Code on nonprofessional investors’ judgment and decision-making
Shim, H., Koo, J. E. & Shim, T. S., 2023, In: Applied Economics. 55, 16, p. 1769-1789 21 p.Research output: Contribution to journal › Article › peer-review
3 Scopus citations -
Effects of changes in financial statement aggregation under IFRS on the behaviour of non-professional and professional information users
Yoo, J. S. & Shim, T. S., 2022, In: Applied Economics. 54, 7, p. 733-748 16 p.Research output: Contribution to journal › Article › peer-review
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The Effect of Changes in the Presentation Position of Foreign Exchange Gains and Losses in the Income Statement on Nonprofessional Investors’ Judgments*
Choe, C. K. & Shim, T. S., 2022, In: Korean Accounting Review. 47, 1, p. 251-289 39 p.Research output: Contribution to journal › Article › peer-review