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 2024 | ACC | 3100 | Financial Accounting II |
| Spring 2024 | ACC | 3100 | Financial Accounting II |
| Spring 2023 | ACC | 3100 | Financial Accounting II |
| Spring 2022 | ACC | 3100 | Financial Accounting II |
Journal Articles
(2026). Functional vs. Cross-Functional Teams and the Role of Productive Heterogeneity. Management Science (forthcoming), In Progress.
(2025). Demographic Diversity and Collusion in Teams. Management Science, 71(12). 10182-10204.
(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. (2026, November 30). Real Effects of Information Processing Costs. Columbia Burton Accounting Conference. Columbia Business School
Hwang, H., Kim, E., & Laux, V. (2026, August 30). Macroeconomic Implications of Accounting Standards. Carnegie Mellon University Accounting Mini Conference.
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, June 30). Board Composition and Implicit Team Incentives. 2025 Accounting Research Workshop. Zurich
Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, August 30). Board Composition and Implicit Team Incentives. Accounting and Economics Society Congress.
Hwang, H., Kim, E., & Laux, V. (2026, August 30). 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 30). 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, May 30). Macroeconomic Implications of Accounting Standards. 2024 Baruch-Fordham-Rutgers Accounting Symposium.
Hwang, H., Kim, E., & Laux, V. (2026, March 30). Macroeconomic Implications of Accounting Standards. 1st Columbia Accounting Theory Conference.
Hwang, H., Kim, E., & Laux, V. (2026, May 30). Macroeconomic Implications of Accounting Standards. Yonsei University Accounting Research Workshop.
Hwang, H., Kim, E., & Ye, M. (2026, August 30). 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. (2026, June 30). Auditing in the Digital Age: Determinants and Consequences of Technology Investments. 2024 CAAA Annual Conference. Halifax, Canada
Glover, J., & Kim, E. (2026, June 30). Team-based Incentives and Mutual Monitoring by Unequals. 15th Workshop on Accounting & Economics. Vienna, Austria
Hwang, H., Kim, E., & Laux, V. (2026, June 30). Macroeconomic Implications of Accounting Standards. 15th Workshop on Accounting & Economics. Vienna, Austria
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. 2023 Purdue Accounting Theory Conference. Purdue University: Purdue University.
Kim, E., & Pae, S. Voluntary disclosure when information quality is unknown. 13th Accounting Theory Workshop. University of Zurich: University of Zurich.
Glover, J., & Kim, E. Optimal PPS of Multiple Performance Measures. 12th Accounting Research Workshop. Switzerland (on Zoom)
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 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. 24th Annual Conference of the Society for Institutional & Organizational Economics.
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.
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.
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. 2019 CAAA Annual Conference. Canada: CAAA.
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.
Hwang, H., & Kim, E. Reporting Regulation, Investor Protection, and Capital Markets. 2019 AAA Annual Meeting. San Francisco
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
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.
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. Contract Theory Workshop (CTW). Osaka, Japan
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.
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., Mensah, A., & Yi, C. Shielding from Political Corruption and the Choice between Public and Private debt,. 2018 AAA Annual Meeting. : AAA.
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
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., & Laux, V.(n.d.). Macroeconomic Implications of Accounting Standards. In Progress.
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.
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.
| 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 |
|---|---|---|---|
| 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 | |
| Graduate Committee on Academic Standing | Committee Member | Present | |
| Lunch with Partners at EY | Attendee, Meeting | Present | |
| Undergraduate Curriculum Committee | 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 | |
| Accounting Open | Editorial Review Board Member | 5/14/2025 | Present | International | ||
| Contemporary Accounting Research | Reviewer, Journal Article | 7/6/2022 | Present | International | ||
| Theory and Decision | Reviewer, Journal Article | 1/29/2023 | Present | International | ||
| HARC | Reviewer, Conference Paper | 8/29/2022 | Present | International | ||
| FARS Midyear Meeting | Reviewer, Ad Hoc Reviewer | 9/9/2022 | Present | International | ||
| The Accounting Review | Reviewer, Journal Article | 9/1/2017 | Present | International | ||
| Review of Accounting Studies | Reviewer, Journal Article | 1/1/2025 | Present | International | ||
| AAA MAS Midyear Meeting | Reviewer, Conference Paper | 10/1/2018 | Present | International | ||
| AAA FARS Midyear Meeting | Reviewer, Conference Paper | 10/1/2022 | Present | International | ||
| Journal of Economics & Management Strategy | Reviewer, Journal Article | 1/30/2024 | Present | International | ||
| Journal of Political Economy Microeconomics | Reviewer, Journal Article | 1/30/2024 | Present | International | ||
| AAA MAS Midyear Meeting Best Paper Award Committee | Committee Member | 10/1/2018 | Present | International | ||
| OR Spectrum | Reviewer, Ad Hoc Reviewer | 7/1/2022 | Present | International | ||
| Management Science | Reviewer, Journal Article | 4/1/2020 | Present | International |