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Joung W. Kim, Ph.D.

Joung Kim
Associate Professor of Accounting


  • PHD - University South Carolina-Columbia - Business Administration
  • MACC - University Illinois-Urbana-Champaign - Accountancy
  • MBA - University Korea - Business Administration
  • BA - Korea University - Business Administration
Dr. Joung W. Kim is an Associate Professor of Accounting with the H. Wayne Huizenga College of Business and Entrepreneurship. Dr. Kim received his Ph.D. at the Moore School of Business, University of South Carolina. Dr. Kim’s research focuses on corporate disclosure strategies, earnings quality, and firm valuation. His teaching interests primarily include areas such as financial reporting, fundamental analysis, and accounting information systems. In supplement to his research activities, Dr. Kim has published in journals including the Journal of Accounting and Public Policy, Contemporary Accounting Research, Journal of Marketing, Journal of International Accounting Research, CA Magazine, Journal of Management Information Systems, and Journal of Information Systems.
ACT 4010 Advanced Accounting
ACT 5001 Introductory Accounting
ACT 5713 Accounting Theory

Shareholder Wealth Effects of Audit Data Analytics Announcements, Accounting Horizons Conference on “Data Analytics in Accounting”, 2019, New York

Are the Factors Cited by Auditors Associated with the Accuracy of Their Going Concern Opinions? , 2019 AAA Annual Meeting, 2019,

Taming the Market? The Relationship between Social Capital, Bad News Disclosure, and Market Reactions, Academy of Business Research, 2018, Boca Raton, FL

Audit Fee Residuals, Auditor Tenure, and Investor Reaction to Audited Earnings, 2018 AAA Annual Meeting, 2018,

Can Detailed Tagging of Footnotes Improve Analysts' Forecast Accuracy and Dispersion?, International Symposium of AIS at the 2017 European Accounting Association Annual Conference, 2017,

Can Detailed Tagging of Footnotes Improve Analysts’ Forecast Accuracy and Dispersion?. , European Accounting Association Annual Meeting 2017, Valencia, Spain

Can Detailed Tagging of Footnotes Improve Analysts' Forecast Accuracy and Dispersion?, AIS Research Workshop at the Rutgers Business School 2016, Valencia, Spain

The Impact of XBRL-tagged financial Notes on Information Environment, Annual Summer/International Conference-Korean Accounting Association 2015,

Does Mandatory XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated US Filers, American Accounting Association Annual Meeting 2013,

Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States: Test of Functional Convergence, Korean Accounting Association Annual Meeting 2012,

Desai, V., Desai, R. V., Kim, J. (2020). Are Going-Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy? Evidence from the USA. International Journal of Auditing, 24(1), 131-144.

Joung Kim, Emre Kuvvet, & Florence Neymotin (2020). Taming the Market? Social Capital, Bad News Disclosure, and Market Reactions. Empirical Economics Letters 19(12), pp. 1423-1429.

Jeong-Bon Kim, Joung Kim, & J. Lim (2019). Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Early Evidence from Mandated U.S. Filers.. Contemporary Accounting Research 36(4), pp. 2610-2634.

Andrew Felo, Joung Kim, & J. Lim (2018). Can XBRL Tagging of Footnotes Improve Information Environment?. International Journal of Accounting Information Systems 28(), pp. 45-58.

Joung Kim, Vikram Desai, Rajendra Srivastava, & Renu Desai (2017). Using Search Engine Technology to Examine Relationship between Going Concern Opinion and its Financial Distress Metrics. Journal of Emerging Technologies in Accounting.

Joung Kim & Young Kho (2017). A Comparison of Audit Fees in Korea and the United States. Korean Accounting Journal 26(3).

Ole-Kristian Hope, Tony Kang, & Joung Kim (2013). Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United State. Journal of Contemporary Accounting and Economics 9(1), pp. 50-66.

Joung W. Kim, Jee-Hae Lim, & Wong-Gyun No (2012). The effect of Mandatory XBRL Reporting across the Financial Information Environment: Evidence in the First Wave of Mandated U.S. Filers. Journal of Information Systems 26(1), pp. 1-27.

Imran Currim, Jooseop Lim, & Joung Kim (2012). You Get What You Pay For: The Effect of Top Executives' Compensation on Advertising and R&D Spending Decisions and Stock Market Return. Journal of Marketing 76(5), pp. 33-48.

Joung Kim & Jee-Hae Lim (2011). IT investments Disclosure, Information Quality, and Factors Influencing Managers' Choices. Information & Management 48(2-3).

Joung W. Kim & Yaqi Shi (2011). Voluntary Disclosure and the Cost of Capital: evidence from Management Earnings Forecasts. Journal of Accounting and Public Policy 30(4), pp. 348-366.

Joung Kim, Don Herrmann, & Tony Kang (2010). International Diversification and Management Earnings Guidance: The Effects of Reg. FD. Journal of International Accounting Research 9(1).

Hyungkee Baek, Darlene Johnson, & Joung Kim (2009). Managerial Ownership, Corporate Governance, and Voluntary Disclosure. Journal of Business & Economic Studies 15(2), pp. 44-61.

Hyungkee Baek, D Kim, & Joung Kim (2008). Management Earnings Forecasts and Adverse Selection Cost: Good vs Bad News Forecast. International Journal of Accounting and Information Management 16(1), pp. 62-73.

Joung W. Kim (2007). Relevant and timely, please. CA magazine (Nov) .

Won Oh, Mike Gallivan, & Joung W. Kim (2006). The Market Perception of the Transactional Risks of IT Outsourcing Arrangements. Journal of Management Information Systems 22(4).

Won Oh, Joung W. Kim, & Vernon Richardson (2006). The Moderating Effect of Context on the Market Reaction to IT Investments. Journal of Information Systems 20(1). 

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