Eunhee Kim

Asst Professor

Zicklin School of Business

Department: Stan Ross Dept Accountancy

Areas of expertise:

Email Address: eunhee.kim@baruch.cuny.edu

> View CV

Education

Ph.D., Accounting, Carnegie Mellon University Pittsburgh United States

M.E., Industrial Engineering and Operations Research, Columbia University New York United States

B.Eng, Industrial Engineering and Operations Research, Korea University Seoul Korea, Republic of

SemesterCourse PrefixCourse NumberCourse Name
Spring 2024ACC3100Financial Accounting II
Spring 2024ACC3100Financial Accounting II
Spring 2023ACC3100Financial Accounting II
Spring 2022ACC3100Financial Accounting II

Journal Articles

(2025). Demographic Diversity and Collusion in Teams. Management Science,

(2025). Voluntary disclosure when information quality is unknown. The Accounting Review, 100(2). 269-297.

Lee, Y., Choi, J., Kim, E., & Sunwoo, H. (2024). Audit market concentration  legal regime  and audit fees: An international investigation. International Journal of Auditing, 28(1).

Kim, E. (2024). Repeated Matching, Career Concerns, and Firm Size. Journal of Economics, 142.

Deng, M., Kim, E., & Ye, M. (2023). Audit Partner Identification, Matching, and the Labor Market for Audit Talent. Contemporary Accounting Research, 40(3). 2140-2163.

Glover, J., & Kim, E. (2021). Optimal Team Composition: Diversity to Foster Implicit Team Incentives. Management Science, 67(9).

Glover, J., & Kim, E. (2016). Discussion of ‘Honor Among Thieves: Open Internal Reporting and Managerial Collusion. Contemporary Accounting Research , 33(4).

Presentations

Hwang, H., Kim, E., & Laux, V. (2025, August 26). Real Effects of Information Processing Costs. Accounting and Economics Society Congress. Columbia Business School

Hwang, H., & Kim, E. (2025, January 26). Information Production, Real Investment, and External Financing. American Accounting Association Management Accounting Midyear Meeting. Texas: American Accounting Association.

Hwang, H., Kim, E., & Ye, M. Are Diverse Audit Teams Better than Homogeneous Ones? Partner Conservatism and Staff Myopia. Accounting and Economics Society Winter Retreat.

Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2025, August 26). Board Composition and Implicit Team Incentives. Accounting and Economics Society Congress.

Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2025, June 26). Board Composition and Implicit Team Incentives. 2025 Accounting Research Workshop. Zurich

Hwang, H., Kim, E., & Laux, V. (2025, August 26). Macroeconomic Implications of Accounting Standards. Carnegie Mellon University Accounting Mini Conference.

Hwang, H., Kim, E., & Laux, V. (2025, November 26). Real Effects of Information Processing Costs. Columbia Burton Accounting Conference. Columbia Business School

Hwang, H., Kim, E., & Laux, V. (2025, May 26). Macroeconomic Implications of Accounting Standards. Yonsei University Accounting Research Workshop.

Hwang, H., Kim, E., & Ye, M. (2025, June 26). Auditing in the Digital Age: Determinants and Consequences of Technology Investments. 2024 CAAA Annual Conference. Halifax, Canada

Hwang, H., Kim, E., & Ye, M. (2025, August 26). Auditing in the digital age: Determinants and consequences of technology investment. 1st Accounting and Economics Society Annual Conference. New York

Hwang, H., Kim, E., & Laux, V. (2025, June 26). Macroeconomic Implications of Accounting Standards. 15th Workshop on Accounting & Economics. Vienna, Austria

Glover, J., & Kim, E. (2025, June 26). Team-based Incentives and Mutual Monitoring by Unequals. 15th Workshop on Accounting & Economics. Vienna, Austria

Hwang, H., Kim, E., & Laux, V. (2025, May 26). Macroeconomic Implications of Accounting Standards. 2024 Baruch-Fordham-Rutgers Accounting Symposium.

Hwang, H., Kim, E., & Laux, V. (2025, March 26). Macroeconomic Implications of Accounting Standards. 1st Columbia Accounting Theory Conference.

Kim, E., & Pae, S. Voluntary disclosure when information quality is unknown. 13th Accounting Theory Workshop. University of Zurich: University of Zurich.

Kim, E., & Pae, S. Voluntary disclosure when information quality is unknown. 2023 Purdue Accounting Theory Conference. Purdue University: Purdue University.

Hwang, H., Kim, E., & Ye, M. Auditing in the Digital Age: Determinants and Consequences of Technology Investments. DAR/DART Accounting Theory Workshop.

Glover, J., & Kim, E. On the Value of Career Horizon Diversity in Teams. Research Seminar. University of Houston: University of Houston.

Glover, J., & Kim, E. On the Value of Career Horizon Diversity in Teams. Research seminar. Vienna University: Vienna University.

Glover, J., & Kim, E. Optimal PPS of Multiple Performance Measures. 12th Accounting Research Workshop. Switzerland (on Zoom)

Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. 2020 Korean Accounting Association Annual Global Meeting. South Korea (on Zoom)

Deng, M., Kim, E., & Ye, M. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. 2020 Hawaii Accounting Research Conference. Hawaii

Glover, J., & Kim, E. Optimal PPS of Multiple Performance Measures. Accounting and Economics Society Weekly Webinar. via Zoom: Accounting and Economics Society.

Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. 24th Annual Conference of the Society for Institutional & Organizational Economics.

Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. 6th Workshop on Relational Contracts. Japan (via Zoom)

Deng, M., Kim, E., & Ye, M. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. Research Seminar. South Korea: Yonsei University.

Deng, M., Kim, E., & Ye, M. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. 2019 CAAA Annual Conference. Canada: CAAA.

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. Research Seminar. Taiwan: National Taipei University.

Deng, M., Kim, E., & Ye, M. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. 11th Accounting Research Workshop. Switzerland: University of Zurich.

Glover, J., & Kim, E. On the Value of Career Horizon Diversity in Teams. Theory and Inference in Accounting Research. Stanford Graduate School of Business: Stanford Graduate School of Business.

Kim, E., Radhakrishnan, S., Wang, Z., & Zhu, K. Social Capital, Product Market Competition and Corporate Disclosure of Proprietary Information. Research Seminar. South Korea: Seoul National University.

Deng, M., Kim, E., & Ye, M. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. 2019 Conference on Financial Economics and Accounting. NYC

Glover, J., & Kim, E. On the Value of Career Horizon Diversity in Teams. 2019 International Symposium on Contemporary Labor Economics. China

Hwang, H., & Kim, E. Reporting Regulation, Investor Protection, and Capital Markets. 2019 AAA Annual Meeting. San Francisco

Hwang, H., & Kim, E. Reporting Regulation, Investor Protection, and Capital Markets. 2018 Accounting Theory Conference. Hong Kong: University of Hong Kong.

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. Research Seminar. China: Sun Yat-Sen University, Business School.

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. Research Seminar. Japan: University of Tokyo (Microeconomic Theory Workshop).

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. Research Seminar. Japan: Hitotsubashi University (Microeconomic Theory Workshop).

Kim, E., Radhakrishnan, S., Zheng, W., & Zhu, K. Social Capital, Product Market Competition and Corporate Disclosure of Proprietary Information. Research Seminar. China: Fudan University.

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. 2018 AAA Management Accounting Section Midyear Meeting. Arizona: AAA.

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. 2018 Junior Accounting Conference. Hong Kong

Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. Contract Theory Workshop (CTW). Osaka, Japan

Kim, E., Mensah, A., & Yi, C. Shielding from Political Corruption and the Choice between Public and Private debt. 2018 CAAA Annual Conference. Canada: CAAA.

Kim, E., Mensah, A., & Yi, C. Shielding from Political Corruption and the Choice between Public and Private debt,. 2018 AAA Annual Meeting. : AAA.

Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. 2018 MIT Asia Accounting Conference. Hong Kong

Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. 13th Workshop on Accounting and Economics. Paris

Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. 2017 Junior Accounting Theory Conference. San Diego

Research Currently in Progess

Hwang, H., Kim, E., & Ye, M.(n.d.). Auditing in the Digital Age: Determinants and Consequences of Technology Investments. In Progress.

Kim, E., Radhakrishnan, S., Wang, Z., & Zhu, K.(n.d.). Social Capital, Product Market Competition and Corporate Disclosure of Proprietary Information. In Progress.

Glover, J., & Kim, E.(n.d.). Team-based Incentives and Mutual Monitoring by Unequals. In Progress.

Hwang, H., Kim, E., & Laux, V.(n.d.). Macroeconomic Implications of Accounting Standards. In Progress.

Hwang, H., & Kim, E.(n.d.). Financial Reporting Quality, Scale Effects, and Contract Enforcement. In Progress.

Hwang, H., Kim, E., & Laux, V.(n.d.). Real Effects of Information Processing Costs.

TitleFunding Agency SponsorStart DateEnd DateAwarded DateTotal FundingStatus
Reporting Regulation, Investor Protection, and Capital MarketsPSC-CUNY 5407/01/202306/30/202404/18/20233500Funded - In Progress
Honor / AwardOrganization SponsorDate ReceivedDescription
MIT Asia Conference in Accounting Best Discussant Award2019-07-16
AAA Management Accounting Best Dissertation AwardAmerican Accounting Association2018-08-06
AAA Management Accounting Best Paper AwardAmerican Accounting Association2018-01-05
William W. Cooper Doctoral Dissertation AwardCarnegie Mellon University2017-05-20

College

Committee NamePosition RoleStart DateEnd Date
Workshop coordinatorCommittee MemberPresent
Undergraduate Curriculum CommitteeCommittee MemberPresent
Lunch with Partners at EYAttendee, MeetingPresent
Graduate Committee on Academic StandingCommittee MemberPresent
Advising Accounting PhD students on writing term papers for theory seminars offered at Columbia Business SchoolFaculty Advisor5/31/2024
Pre-workshop for Accounting PhD studentsFaculty Mentor1/31/2024
Pre-workshop for Accounting PhD studentsFaculty Mentor10/25/2023
ACC 70600 Financial Accounting and Reporting SeminarGuest speaker3/1/2023
Pre-workshop for Accounting PhD studentsFaculty Mentor9/7/2022
PhD Project–Baruch College Research SymposiumDiscussant4/28/2022

University

Committee NamePosition RoleStart DateEnd Date
PSC CUNY Grant committee - reviewerReviewer2/9/2024Present

Professional

OrganizationPosition RoleOrganization StateOrganization CountryStart DateEnd DateAudience
American Accounting AssociationReviewer, Conference PaperUnited States8/6/2017PresentInternational
AAA FARS Midyear MeetingReviewer, Conference Paper10/1/2022PresentInternational
Contemporary Accounting ResearchReviewer, Journal Article7/6/2022PresentInternational
Theory and DecisionReviewer, Journal Article1/29/2023PresentInternational
HARCReviewer, Conference Paper8/29/2022PresentInternational
FARS Midyear MeetingReviewer, Ad Hoc Reviewer9/9/2022PresentInternational
Journal of Economics & Management StrategyReviewer, Journal Article1/30/2024PresentInternational
Journal of Political Economy MicroeconomicsReviewer, Journal Article1/30/2024PresentInternational
Accounting OpenEditorial Review Board Member5/14/2025PresentInternational
AAA MAS Midyear Meeting Best Paper Award CommitteeCommittee Member10/1/2018PresentInternational
OR SpectrumReviewer, Ad Hoc Reviewer7/1/2022PresentInternational
The Accounting ReviewReviewer, Journal Article9/1/2017PresentInternational
Review of Accounting StudiesReviewer, Journal Article1/1/2025PresentInternational
AAA MAS Midyear MeetingReviewer, Conference Paper10/1/2018PresentInternational
Management ScienceReviewer, Journal Article4/1/2020PresentInternational