Eunhee Kim

Asst Professor

Zicklin School of Business

Department: Stan Ross Dept Accountancy

Areas of expertise:

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

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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 2022ACC3100Financial 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.

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
Irving Weinstein Distinguished Scholar2026-03-04
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
Journal of Economics & Management StrategyReviewer, Journal Article1/30/2024PresentInternational
Journal of Accounting and EconomicsReviewer, Journal Article1/1/2026PresentInternational
Research Grants Council General Research Fund (Hong Kong)Reviewer, Grant Proposal1/1/2026PresentInternational
Journal of Economic Behavior and OrganizationReviewer, Journal Article1/1/2026PresentInternational
OR SpectrumReviewer, Ad Hoc Reviewer7/1/2022PresentInternational
AAA MAS Midyear Meeting Best Paper Award CommitteeCommittee Member10/1/2018PresentInternational
Accounting OpenEditorial Review Board Member5/14/2025PresentInternational
Journal of Political Economy MicroeconomicsReviewer, Journal Article1/30/2024PresentInternational
AAA FARS Midyear MeetingReviewer, Conference Paper10/1/2022PresentInternational
The Accounting ReviewEditorial Review Board Member6/1/2026PresentInternational
AAA MAS Midyear MeetingReviewer, Conference Paper10/1/2018PresentInternational
Review of Accounting StudiesReviewer, Journal Article1/1/2025PresentInternational
The Accounting ReviewReviewer, Journal Article9/1/2017PresentInternational
FARS Midyear MeetingReviewer, Ad Hoc Reviewer9/9/2022PresentInternational
HARCReviewer, Conference Paper8/29/2022PresentInternational
Theory and DecisionReviewer, Journal Article1/29/2023PresentInternational
Contemporary Accounting ResearchReviewer, Journal Article7/6/2022PresentInternational
Management ScienceReviewer, Journal Article4/1/2020PresentInternational