Yongtae Kim

Education

• 2001 PhD, State University of New York at Buffalo
• 1994 M.A, Sogang University, Seoul, Korea
• 1992 B.A (Summa Cum Laude, Valedictorian), Sogang University, Seoul, Korea

Career

[ACADEMIC EXPERIENCE]

• 2018 KGSF Chair, KAIST
• 2015 Chair, Department of Accounting, Santa Clara University
• 2016 Robert and Barbara McCullough Family Chair Professor
• 2013 Professor, Santa Clara University
• 2008 ~ 2013 Associate Professor, Santa Clara University
• 2001 ~ 2008 Assistant Professor, Santa Clara University
• 2012, 2010 Visiting Professor, Hong Kong Polytechnic University
• 2005 ~ 2006 Assistant Professor, Sogang University, Seoul, Korea

[PROFESSIONAL EXPERIENCE]

• 1994 ~ 1996 KPMG KOREA (San-Tong), Certified Public Accountant
• 1992 KPMG KOREA (San-Tong), Certified
• Public Accountant

Publications & Research

Publications

[JOURNAL PUBLICATIONS]

• "Do managers disclose or withhold bad news? Evidence from short interest," (with Dichu Bao, Mujtaba Mian, and Nancy Su), The Accounting Review, forthcoming.
• "Does financial reporting conservatism mitigate underinvestment?" (with Hyun A. Hong and Gerald Lobo), Journal of Accounting, Auditing, and Finance, forthcoming.
• "Political connections and voluntary disclosure: Evidence from around the world" (with Mingyi Hung and Siqi Li), 2018, Journal of International Business Studies, Volume 49, Issue 3, 272-302.
• "Languages and earnings management," (with Jaehyeon Kim and Jian Zhou), Journal of Accounting and Economics, 2017, Volume 63, Issues 2-3, 288-306.
• "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?" (with Lixin (Nancy) Su and Xindong (Kevin) Zhu), Review of Accounting Studies, 2017, Volume 22, Issue 2, 715-752.
• "Country-level institutions, firm value, and the role of corporate social responsibility initiatives," (with Sadok El Ghoul and Omrane Guedhami), Journal of International Business Studies, 2017, Volume 48, Issue 3, 360?385.
• "Common auditors in M&A transactions," (with Ye Cai, Jong Chool Park, and Hal White), Journal of Accounting and Economics, 2016, Volume 61, Issue 1, 77-99.
• "Management earnings forecasts and value of analyst forecast revisions," (with Minsup Song), Management Science, 2015, Volume 61, Issue 7, 1663-1683.
• "CEO equity incentives and audit fees," (with Haidan Li and Siqi Li), Contemporary Accounting Research, 2015, Volume 21, Issue 2, 608-638.
• "Board interlocks and the diffusion of disclosure policy," (with Ye Cai, Dan Dhaliwal, and Carrie Pan), Review of Accounting Studies, 2014, Volume 19, Issue 3, 1086-1119.
• "Corporate social responsibility and stock price crash risk," (with Haidan Li and Siqi Li), Journal of Banking and Finance, 2014, Volume 43, June, 1-13.
• "Real activities manipulation and auditors’ client retention decisions" (with Myung Seok Park), The Accounting Review 2014, Volume 89, Issue 1, 367-401.
• "The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings," (with Siqi Li, Carrie Pan, and Luo Zuo), The Accounting Review, 2013, Volume 88, Issue 4, 1327-1356.
• "Is earnings quality associated with corporate social responsibility?" (with Myung Seok Park and Benson Wier), The Accounting Review, 2012, Volume 87, Issue 3, 761-796.
• "Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?" (with Haidan Li and Siqi Li), Journal of Accounting and Economics, 2012, Volume 53, Issues 1-2, 249-270.
• "Are all management earnings forecasts created equal? Expectations management versus communication," (with Myung Seok Park), Review of Accounting Studies, 2012, Volume 17, Issue 4, 807-847.
• "Analyst vs. market forecasts of earnings management to avoid small losses," (with Michael Eames), Journal of Business, Finance, and Accounting, 2012, Volume 39, Issue 5 and 6, 649-674.
• "Analyst Characteristics, timing of forecast revisions, and analyst forecasting ability," (with Gerald Lobo and Minsup Song), Journal of Banking and Finance, 2011, Volume 35, August, 2158-2168.
• "Polishing diamonds in the rough: the sources of syndicated venture performance," (with Sanjiv Das and Hoje Jo), Journal of Financial Intermediation, 2011, Volume 20, April, 199-230.
• "Market uncertainty and disclosure of internal control deficiencies under the Sarbanes-Oxley Act," (with Myung Seok Park), Journal of Accounting and Public Policy, 2009, Volume 28, September, 419-445.
• "Positive and negative information transfers from management forecasts," (with Michael Lacina and Myung Seok Park), Journal of Accounting Research, 2008, Volume 46, Number 4, 885-908.
• "Disclosure frequency and earnings management," (with Hoje Jo), Journal of Financial Economics, 2007, Volume 84, Number 2, 561?590.
• "Underwriter choice and earnings management: Evidence from seasoned equity offerings," (with Hoje Jo and Myung Seok Park), Review of Accounting Studies, 2007, Volume 12, Number 1, 23-59.
• "Bankruptcy probability changes and the differential informativeness of bond upgrades and downgrades," (with Sandeep Nabar), Journal of Banking and Finance, 2007, Volume 31, Number 12, 3843?3861.
• "Auditor changes and the pricing of seasoned equity offers," (with Myung Seok Park), Accounting Horizons, 2006, Volume 20, Number 4, 333-349.
• "Pricing of seasoned equity offers and earnings management," (with Myung Seok Park), Journal of Financial and Quantitative Analysis, 2005, Volume 40, Number 2, 435-463.

[MORE JOURNAL PUBLICATIONS]

• "Is institutional ownership related to corporate social responsibility? The non-linear relation and its implication for stock return volatility," (with Maretno Harjoto and Hoje Jo), Journal of Business Ethics, 2017, Volume 146, Issue 1, 77-109.
• "Discussion of Foreign ownership and real earnings management: Evidence in Japan," Journal of International Accounting Research, 2015, Volume 14, Issue 2, 215-219.
• "Do corporations invest enough in environmental responsibility?" (with Meir Statman), Journal of Business Ethics, 2012, Volume 105, Issue 1, 115-129.
• "Ethics and disclosure: A study of the financial performance of firms in the seasoned equity offerings market," (with Hoje Jo), Journal of Business Ethics, 2008, Volume 80, 855-878.
• "Venture capital syndication," (with Sanjiv Das and Hoje Jo), Journal of Investment Management, 2004, Volume 2, Number 4, 132-143.

Research Areas

• Capital Markets Research in Financial Accounting
• The Role of Audit in Financial Transactions
• Corporate Social Responsibility and Sustainability