Eunhee Kim

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

Journal Articles

(2026). Auditing in the Digital Age: Determinants and Consequences of Technology Investments. The Accounting Review (forthcoming), In Progress.

(2026). Macroeconomic Implications of Accounting Standards. Journal of Accounting and Economics (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.

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).

Effects of Information Acquisition Costs on Corporate Investment and Surplus. 2026,

Information Production, Real Investment, and External Financing. 2026, In Progress.

Presentations

Deng, M., Kim, E., Lu, T., & Ye, M. (2026, July 14). 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, January 14). Board Composition and Implicit Team Incentives. 2026 Hawaii Accounting Research Conference.

Glover, J., Kim, C., Kim, E., & Xue, H. (2026, July 14). 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, May 14). Board Composition and Implicit Team Incentives. 2026 European Accounting Association Annual Conference.

Deng, M., Kim, E., Lu, T., & Ye, M. (2026, May 14). 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 14). Joint, Individual, and Relative Performance Evaluation under Competition vs. Cooperation. The Second NYU Shanghai and NYU Stern Joint Accounting Research Conference. Shanghai

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 14). Information Production, Real Investment, and External Financing. American Accounting Association Management Accounting Midyear Meeting. Texas: American Accounting Association.

Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, June 14). Board Composition and Implicit Team Incentives. 2025 Accounting Research Workshop. Zurich

Hwang, H., Kim, E., & Laux, V. (2026, August 14). Real Effects of Information Processing Costs. Accounting and Economics Society Congress. Columbia Business School

Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. (2026, August 14). Board Composition and Implicit Team Incentives. Accounting and Economics Society Congress.

Hwang, H., Kim, E., & Laux, V. (2026, August 14). Macroeconomic Implications of Accounting Standards. Carnegie Mellon University Accounting Mini Conference.

Hwang, H., Kim, E., & Laux, V. (2026, November 14). 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. The 5 University Conference in Mannheim. Mannheim

Darrough, M., Kim, E., Kronenberger, S., & Kronenberger, S. Board Composition and Implicit Team Incentives. GEABA Symposium. Vallendar

Hwang, H., Kim, E., & Laux, V. (2026, June 14). Macroeconomic Implications of Accounting Standards. 15th Workshop on Accounting & Economics. Vienna, Austria

Hwang, H., Kim, E., & Laux, V. (2026, May 14). Macroeconomic Implications of Accounting Standards. Yonsei University Accounting Research Workshop.

Glover, J., & Kim, E. (2026, June 14). Team-based Incentives and Mutual Monitoring by Unequals. 15th Workshop on Accounting & Economics. Vienna, Austria

Hwang, H., Kim, E., & Laux, V. (2026, May 14). Macroeconomic Implications of Accounting Standards. 2024 Baruch-Fordham-Rutgers Accounting Symposium.

Hwang, H., Kim, E., & Laux, V. (2026, March 14). Macroeconomic Implications of Accounting Standards. 1st Columbia Accounting Theory Conference.

Hwang, H., Kim, E., & Ye, M. (2026, June 14). 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 14). Auditing in the digital age: Determinants and consequences of technology investment. 1st Accounting and Economics Society Annual Conference. New York

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. 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. 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)

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. 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.

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. 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 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., 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. 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

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. 2017 Junior Accounting Theory Conference. San Diego

Research Currently in Progess

Deng, M., Kim, E., Lu, T., & Ye, M.(n.d.). Partner Conservatism and Audit Team Composition. 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.

College

University

Professional