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- Biography
- Teaching
- Research and Creative Activity
- Grants
- Honors and Awards
- Service
Personal Website: https://sites.google.com/site/ehkim314159
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
| Semester | Course Prefix | Course Number | Course Name |
|---|---|---|---|
| Spring 2022 | ACC | 3100 | Financial Accounting II |
Journal Articles
(2026). Auditing in the Digital Age: Determinants and Consequences of Technology Investments. The Accounting Review (forthcoming), In Progress.
(2026). Functional vs. Cross-Functional Teams and the Role of Productive Heterogeneity. Management Science, In Progress.
(2025). Voluntary disclosure when information quality is unknown. The Accounting Review, 100(2). 269-297.
(2025). Demographic Diversity and Collusion in Teams. Management Science, 71(12). 10182-10204.
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.
(2023). Macroeconomic Implications of Accounting Standards. conditionally accepted at Journal of Accounting and Economics, In Progress.
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).
Information Production, Real Investment, and External Financing. , In Progress.
Presentations
Deng, M., Kim, E., Lu, T., & Ye, M. (2026, May 23). Are Diverse Audit Teams Better than Homogeneous Ones? Partner Conservatism and Staff Myopia. 2026 Accounting and Economics Society Annual Conference. Duke University: Accounting and Economics Society (AES).
Glover, J., Kim, C., Kim, E., & Xue, H. (2026, May 23). Joint, Individual, and Relative Performance Evaluation under Competition vs. Cooperation. The Second NYU Shanghai and NYU Stern Joint Accounting Research Conference. Shanghai
Deng, M., Kim, E., Lu, T., & Ye, M. (2026, July 23). Are Diverse Audit Teams Better than Homogeneous ones? Partner Conservatism and Staff Myopia. 2026 Workshop on Accounting and Economics. Paris
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, May 23). Board Composition and Implicit Team Incentives. 2026 European Accounting Association Annual Conference.
Glover, J., Kim, C., Kim, E., & Xue, H. (2026, July 23). Joint, Individual, and Relative Performance Evaluation under Competition vs. Cooperation. 2026 Workshop on Accounting and Economics. Paris
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, January 23). Board Composition and Implicit Team Incentives. 2026 Hawaii Accounting Research Conference.
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. Board Composition and Implicit Team Incentives. The 5 University Conference in Mannheim. Mannheim
Hwang, H., Kim, E., & Laux, V. (2026, November 23). Information Production, Real Investment and External Financing. Columbia Burton Accounting Research Conference. Columbia Business School
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. Board Composition and Implicit Team Incentives. GEABA Symposium. Vallendar
Hwang, H., Kim, E., & Laux, V. (2026, August 23). Real Effects of Information Processing Costs. Accounting and Economics Society Congress. Columbia Business School
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.
Hwang, H., & Kim, E. (2026, January 23). Information Production, Real Investment, and External Financing. American Accounting Association Management Accounting Midyear Meeting. Texas: American Accounting Association.
Hwang, H., Kim, E., & Laux, V. (2026, August 23). Macroeconomic Implications of Accounting Standards. Carnegie Mellon University Accounting Mini Conference.
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, August 23). Board Composition and Implicit Team Incentives. Accounting and Economics Society Congress.
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, June 23). Board Composition and Implicit Team Incentives. 2025 Accounting Research Workshop. Zurich
Hwang, H., Kim, E., & Laux, V. (2026, May 23). Macroeconomic Implications of Accounting Standards. 2024 Baruch-Fordham-Rutgers Accounting Symposium.
Hwang, H., Kim, E., & Laux, V. (2026, March 23). Macroeconomic Implications of Accounting Standards. 1st Columbia Accounting Theory Conference.
Hwang, H., Kim, E., & Laux, V. (2026, June 23). Macroeconomic Implications of Accounting Standards. 15th Workshop on Accounting & Economics. Vienna, Austria
Hwang, H., Kim, E., & Laux, V. (2026, May 23). Macroeconomic Implications of Accounting Standards. Yonsei University Accounting Research Workshop.
Glover, J., & Kim, E. (2026, June 23). Team-based Incentives and Mutual Monitoring by Unequals. 15th Workshop on Accounting & Economics. Vienna, Austria
Hwang, H., Kim, E., & Ye, M. (2026, June 23). Auditing in the Digital Age: Determinants and Consequences of Technology Investments. 2024 CAAA Annual Conference. Halifax, Canada
Hwang, H., Kim, E., & Ye, M. (2026, August 23). Auditing in the digital age: Determinants and consequences of technology investment. 1st Accounting and Economics Society Annual Conference. New York
Hwang, H., Kim, E., & Ye, M. Auditing in the Digital Age: Determinants and Consequences of Technology Investments. DAR/DART Accounting Theory Workshop.
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.
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)
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)
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. 2019 Conference on Financial Economics and Accounting. NYC
Hwang, H., & Kim, E. Reporting Regulation, Investor Protection, and Capital Markets. 2019 AAA Annual Meeting. San Francisco
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.
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.
Glover, J., & Kim, E. On the Value of Career Horizon Diversity in Teams. 2019 International Symposium on Contemporary Labor Economics. China
Deng, M., Kim, E., & Ye, M. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. Research Seminar. South Korea: Yonsei University.
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. 11th Accounting Research Workshop. Switzerland: University of Zurich.
Kim, E., Mensah, A., & Yi, C. Shielding from Political Corruption and the Choice between Public and Private debt,. 2018 AAA Annual Meeting. : AAA.
Hwang, H., & Kim, E. Reporting Regulation, Investor Protection, and Capital Markets. 2018 Accounting Theory Conference. Hong Kong: University of Hong Kong.
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., Mensah, A., & Yi, C. Shielding from Political Corruption and the Choice between Public and Private debt. 2018 CAAA Annual Conference. Canada: CAAA.
Glover, J., & Kim, E. Optimal Team Composition: Diversity to Foster Implicit Team Incentives. Contract Theory Workshop (CTW). Osaka, Japan
Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. 2018 Junior Accounting Conference. Hong Kong
Kim, E. The Market for Reputation: Repeated Matching and Career Concerns. 2018 AAA Management Accounting Section Midyear Meeting. Arizona: AAA.
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. 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. The Market for Reputation: Repeated Matching and Career Concerns. 2017 Junior Accounting Theory Conference. San Diego
Research Currently in Progess
Deng, M., Kim, E., Lu, T., & Ye, M.(n.d.). Are Diverse Audit Teams Better than Homogeneous Ones? Partner Conservatism and Staff Myopia. In Progress.
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S.(n.d.). Board Composition and Implicit Team Incentives. In Progress.
Glover, J., Kim, C., Kim, E., & Xue, H.(n.d.). Joint, Individual, and Relative Performance Evaluation under Competition vs. Cooperation. In Progress.
Hwang, H., Kim, E., & Laux, V.(n.d.). Effects of Information Processing Costs on Corporate Investment and Welfare. In Progress.
| Title | Funding Agency Sponsor | Start Date | End Date | Awarded Date | Total Funding | Status |
|---|---|---|---|---|---|---|
| Reporting Regulation, Investor Protection, and Capital Markets | PSC-CUNY 54 | 07/01/2023 | 06/30/2024 | 04/18/2023 | 3500 | Funded - In Progress |
| Honor / Award | Organization Sponsor | Date Received | Description |
|---|---|---|---|
| Irving Weinstein Distinguished Scholar | 2026-03-04 | ||
| MIT Asia Conference in Accounting Best Discussant Award | 2019-07-16 | ||
| AAA Management Accounting Best Dissertation Award | American Accounting Association | 2018-08-06 | |
| AAA Management Accounting Best Paper Award | American Accounting Association | 2018-01-05 | |
| William W. Cooper Doctoral Dissertation Award | Carnegie Mellon University | 2017-05-20 |
College
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| Workshop coordinator | Committee Member | Present | |
| Undergraduate Curriculum Committee | Committee Member | Present | |
| Lunch with Partners at EY | Attendee, Meeting | Present | |
| Graduate Committee on Academic Standing | Committee Member | Present | |
| Advising Accounting PhD students on writing term papers for theory seminars offered at Columbia Business School | Faculty Advisor | 5/31/2024 | |
| Pre-workshop for Accounting PhD students | Faculty Mentor | 1/31/2024 | |
| Pre-workshop for Accounting PhD students | Faculty Mentor | 10/25/2023 | |
| ACC 70600 Financial Accounting and Reporting Seminar | Guest speaker | 3/1/2023 | |
| Pre-workshop for Accounting PhD students | Faculty Mentor | 9/7/2022 | |
| PhD Project–Baruch College Research Symposium | Discussant | 4/28/2022 |
University
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| PSC CUNY Grant committee - reviewer | Reviewer | 2/9/2024 | Present |
Professional
| Organization | Position Role | Organization State | Organization Country | Start Date | End Date | Audience |
|---|---|---|---|---|---|---|
| American Accounting Association | Reviewer, Conference Paper | United States | 8/6/2017 | Present | International | |
| Journal of Economics & Management Strategy | Reviewer, Journal Article | 1/30/2024 | Present | International | ||
| Journal of Accounting and Economics | Reviewer, Journal Article | 1/1/2026 | Present | International | ||
| Research Grants Council General Research Fund (Hong Kong) | Reviewer, Grant Proposal | 1/1/2026 | Present | International | ||
| Journal of Economic Behavior and Organization | Reviewer, Journal Article | 1/1/2026 | Present | International | ||
| OR Spectrum | Reviewer, Ad Hoc Reviewer | 7/1/2022 | Present | International | ||
| AAA MAS Midyear Meeting Best Paper Award Committee | Committee Member | 10/1/2018 | Present | International | ||
| Accounting Open | Editorial Review Board Member | 5/14/2025 | Present | International | ||
| Journal of Political Economy Microeconomics | Reviewer, Journal Article | 1/30/2024 | Present | International | ||
| AAA FARS Midyear Meeting | Reviewer, Conference Paper | 10/1/2022 | Present | International | ||
| The Accounting Review | Editorial Review Board Member | 6/1/2026 | Present | International | ||
| AAA MAS Midyear Meeting | Reviewer, Conference Paper | 10/1/2018 | Present | International | ||
| Review of Accounting Studies | Reviewer, Journal Article | 1/1/2025 | Present | International | ||
| The Accounting Review | Reviewer, Journal Article | 9/1/2017 | Present | International | ||
| FARS Midyear Meeting | Reviewer, Ad Hoc Reviewer | 9/9/2022 | Present | International | ||
| HARC | Reviewer, Conference Paper | 8/29/2022 | Present | International | ||
| Theory and Decision | Reviewer, Journal Article | 1/29/2023 | Present | International | ||
| Contemporary Accounting Research | Reviewer, Journal Article | 7/6/2022 | Present | International | ||
| Management Science | Reviewer, Journal Article | 4/1/2020 | Present | International |