Seil Kim
Assc Professor
Zicklin School of Business
Department: Stan Ross Dept Accountancy
Areas of expertise:
Email Address: seil.kim@baruch.cuny.edu
> View CV- Biography
- Teaching
- Research and Creative Activity
- Grants
- Honors and Awards
- Service
Education
Ph.D., Accounting, New York University United States
M.S., Accounting, Seoul National University Seoul Korea
BBA, Seoul National University Seoul Korea
| Semester | Course Prefix | Course Number | Course Name |
|---|---|---|---|
| Fall 2024 | ACC | 9804 | Intermediate Fin Acc |
| Fall 2024 | ACCT | 81200 | Empirical Research Methods |
| Fall 2023 | ACC | 9804 | Intermediate Fin Acc |
| Fall 2023 | ACC | 3100 | Financial Accounting II |
| Spring 2023 | ACC | 3100 | Financial Accounting II |
| Spring 2023 | ACC | 9804 | Intermediate Fin Acc |
| Fall 2022 | ACCT | 81200 | Empirical Research Methods |
| Spring 2022 | ACC | 9804 | Intermediate Fin Acc |
| Spring 2022 | ACC | 9804 | Intermediate Fin Acc |
| Spring 2021 | ACC | 3100 | Financial Accounting II |
| Spring 2021 | ACC | 9804 | Intermediate Fin Acc |
| Spring 2021 | ACC | 3100 | Financial Accounting II |
| Spring 2020 | ACC | 3100 | Financial Accounting II |
| Spring 2020 | ACC | 3100 | Financial Accounting II |
| Spring 2019 | ACC | 3100 | Financial Accounting II |
| Spring 2019 | ACC | 3100 | Financial Accounting II |
| Spring 2018 | ACC | 3100 | Financial Accounting II |
| Spring 2018 | ACC | 3100 | Financial Accounting II |
| Spring 2017 | ACC | 3100 | Financial Accounting II |
Journal Articles
(2025). Banks’ motivations for designating securities as held to maturity. The Accounting Review, In Progress.
(2024). Fragmented securities regulation, information-processing costs, and insider trading. Management Science, 70(7). 4407-4428.
(2024). Outside directors’ insider trading around board meetings. Review of Accounting Studies, 29(3). 2617-2649.
Kang, J., Kim, S., & Oh, S. (2022). Does board demographic diversity enhance cognitive diversity and monitoring?. The Accounting Review, 97(6). 385-415.
Kim, S., Kim, S., & Ryan, S. G. (2019). Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review, 94(6). 309-335.
Kim, S., & Ohlson, J. A. (2018). On the conditional conservatism measure: A robust estimation approach. Journal of Business Finance & Accounting, 45(3-4). 395-409.
Kim, S., & Klein, A. (2017). Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors?. The Accounting Review, 92(6). 187-212.
Choi, J., Kim, S., & Raman, K. K. (2017). Did the 1998 merger of Price Waterhouse and Coopers & Lybrand increase audit quality?. Contemporary Accounting Research, 34(2). 1071–1102.
Ohlson, J. A., & Kim, S. (2015). Linear valuation without OLS: the Theil-Sen estimation approach. Review of Accounting Studies, 20(1). 395–435.
Kim, S., Kraft, P., & Ryan, S. G. (2013). Financial statement comparability and credit risk. Review of Accounting Studies, 18(3). 783–823.
Book Chapters
(2023). Expanding mark-to-market accounting for banks’ debt investment securities and regulatory capital. SVB and Beyond: The Banking Stress of 2023
Media Contributions
Kim, S. (2024). Bloomberg Money Stuff.
Paper covered in article.
Kim, S. (2020). Investopedia.
Research is cited on an article titled "The Importance of Other Comprehensive Income"
Kim, S. (2019). Business Scholarship Podcast.
Interviewed on a podcast for "Fragmented securities regulation: Neglected insider trading in stand-alone banks"
Kim, S. (2017). CFO.com.
Study on audit committee regulation (with April Klein) covered in an article
Kim, S. (2016). Wall Street Journal.
Dissertation paper covered in article entitled, "Playing the Inside Game at Corporate Boards".
Research Currently in Progess
Kim, S., Kim, S., Kleymenova, A., & Li, R.(n.d.). Current expected credit losses (CECL) standard and banks’ information production.
Johannesson, E., & Kim, S.(n.d.). Executives’ retention of vested restricted equity. In Progress.
Kim, S., Kim, S., Marquardt, C., & Shin, D.(n.d.). Managerial and investor responses to changes in fair value accounting for equity securities. In Progress.
| Title | Funding Agency Sponsor | Start Date | End Date | Awarded Date | Total Funding | Status |
|---|---|---|---|---|---|---|
| Does Delaying Accounting Standard Adoption Aid Economic Recovery? Evidence from the COVID-19 Period | PSC CUNY 52 | 07/01/2021 | 06/30/2023 | 04/15/2021 | 3500 | Completed |
| Spillover Effects of the Liquidity Coverage Ratio Rule on Small Banks | PSC-CUNY 50 | 07/01/2019 | 12/31/2022 | 04/15/2019 | 3491.7 | Completed |
| Invested in vested stock: Abnormal returns on silently retained equity | PSC-CUNY 49 | 07/01/2018 | 06/30/2019 | 04/15/2018 | 3493.4 | Completed |
| Board Diversity and Director Dissent in Corporate Boards | PSC-CUNY 48 | 07/01/2017 | 06/30/2018 | 04/14/2017 | 3498.08 | Completed |
| How does Pre-disclosure affect Insider Trading Behavior? | PSC-CUNY 54 | 07/01/2023 | 06/30/2024 | 04/18/2023 | 3500 | Funded - In Progress |
| Capital Market Consequences of Inconsistent Securities Regulation | Eugene Lang Fellowship | 06/01/2019 | 06/30/2022 | 04/08/2019 | 7052 | Funded - In Progress |
| Honor / Award | Organization Sponsor | Date Received | Description |
|---|---|---|---|
| FARS Excellence in Reviewing Award | 2022-07-21 | ||
| Award for Teaching Excellence | Zicklin School of Business | 2021 | |
| Curriculum Innovation Award | Stan Ross Department of Accountancy | 2020 | |
| Irving Weinstein Distinguished Scholar | Stan Ross Department of Accountancy | 2020 | |
| FARS Excellence in Reviewing Award | 2019-07-21 | ||
| Curriculum Innovation Award | Stan Ross Department of Accountancy | 2019 | |
| Outstanding Paper Award | Conference on Asia-Pacific Financial Markets | 2019 | |
| Irving Weinstein Distinguished Scholar | Stan Ross Department of Accountancy | 2019 | |
| Best Paper Award | FMA Asia/Pacific Conference | 2017 | Best Paper in Corporate Finance and Financial Institutions |
| Doctoral Fellowship | Deloitte Foundation | 2015 | $25,000 grant to each of 10 top accounting PhD candidates in the US |
College
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| Committee on Ceremonial Occasions | Committee Member | Present | |
| PhD Committee | Committee Member | Present | |
| Ph.D. Dissertation Committee for Lu Tong | Committee Co-Chair | Present | |
| Honors Admissions Committee | Committee Member | Present | |
| Zicklin Representative to the WSAS Undergraduate Curriculum Committee | Committee Member | Present | |
| Faculty Recruiting Committee | Committee Member | Present | |
| Faculty Recruiting Committee | Committee Chair | Present | |
| Accounting Department Workshop Organizer | Committee Chair | 12/31/2020 | |
| Ph.D. Dissertation Committee for Sunqian Ren | Committee Member | 12/31/2019 |
Professional
| Organization | Position Role | Organization State | Organization Country | Start Date | End Date | Audience |
|---|---|---|---|---|---|---|
| Contemporary Accounting Research | Reviewer, Ad Hoc Reviewer | 1/1/2019 | Present | |||
| Management Science | Reviewer, Ad Hoc Reviewer | 1/1/2017 | Present | |||
| The Accounting Review | Reviewer, Ad Hoc Reviewer | 1/1/2018 | Present | |||
| Journal of Accounting Research | Reviewer, Ad Hoc Reviewer | 1/1/2019 | Present |