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Kim,  Yongtae Professor 사진
Kim, Yongtae Professor
Contact Information
  • Office.S430
  • Tel.82-2-958-3587
  • E-mail.y1kim@kaist.ac.kr
Research Areas


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


    ㆍ2018 KGSF Chair, KAIST
    ㆍ2015 Chair, Department of Accounting, Santa Clara University
    ㆍ2016 Robert and Barbara McCullough Family Chair Professor
    ㆍ2013 Professor, Santa Clara University
    ㆍ2008 ~ 2013 Associate Professor, Santa Clara University
    ㆍ2001 ~ 2008 Assistant Professor, Santa Clara University
    ㆍ2012, 2010 Visiting Professor, Hong Kong Polytechnic University
    ㆍ2005 ~ 2006 Assistant Professor, Sogang University, Seoul, Korea

    ㆍ1994 ~ 1996 KPMG KOREA (San-Tong), Certified Public Accountant
    ㆍ1992 KPMG KOREA (San-Tong), Certified Public Accountant
Publications & Research

Publications (patents, etc.)

    "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.

    "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
Contact : Joo, Sunhee ( shjoo2006@business.kaist.ac.kr )

Faculty & Research