Jeong-Bon KIM


Dr. Jeong-Bon Kim is a Professor and J.Page R. Wadsworth Chair in Accounting and Finance, School of Accounting andFinance, University of Waterloo. Dr. Kim has been Honored Professor at theSchool of Management, Fudan University (Shanghai) and Distinguished (Visiting)Professor at the Institute of International Business and Governance, The OpenUniversity of Hong Kong. Do. Kim obtained his BBA and MSc. in Accountingdegrees from Seoul National University, and his Ph.D. degree from TempleUniversity. Prior to joining the University of Waterloo faculty, Dr. Kim workedas Chair Professor of Accountancy with concurrent appointment as the Head ofthe Department of Accountancy for six years at City University of Hong Kong. Healso worked as Canada Research Chair (Tier 1) in Financial Reporting andCorporate Governance at John Molson School of Business (JMSB), ConcordiaUniversity. Dr. Kim worked for many years at the School of Accounting andFinance, the Faculty of Business, The Hong Kong Polytechnic University, wherehe was the Head for the (then) Department of Accountancy, Associate Dean(Postgraduate Programs and Research) for the Faculty of Business, with aconcurrent appointment as Acting Head for the School of Accounting and Finance.Dr. Kim began his full-time teaching career as an Assistant Professor ofAccounting at Syracuse University, New York. He also taught at Seoul NationalUniversity on an adjunct basis. He served as Vice President-at-large of theInternational Association of Accounting Education and Research and as a councilmember of the Hong Kong Academic Accounting Association. Dr. Kim have publishedover 90 refereed journal articles in leading academic journals in accountingand finance, including The AccountingReview, Journal of Accounting and Economics, Journal of Financial Economics, ContemporaryAccounting Research, Review of Accounting Studies;  Journal of International Business Studies;Financial Management; Journal of Corporate Finance; Journal of Banking andFinance; Auditing: Journal of Practice and Theory; Journal of Accounting andPublic Policy; Journal of Accounting, Auditing and Finance; Journal ofBusiness, Finance and Accounting. He is widely known as one of pioneerresearchers on the determinants and consequences of stock price crash risk. Hesupervised many Ph.D. students and postdoctoral fellows who are currentlyteaching at business schools in major universities in Canada, China, Hong Kong,and Norway.



Stock price crash risk; Corporate Disclosures;Corporate governance; Audit pricing




Selectedpublications in premier journals(last 13 years)

Y. Gao, J.-B. Kim, D. Tsang, H. Wu (2016).Go Beforethe Whistle Blows: An Empirical Analysis of Director Turnover and FinancialFraud.” Accepted for publication at Review of Accounting Studies.


P.Griffin, H. Hong, J.-B. Kim (2016)“Price Discovery in the CDS Market: The Informational Role of Equity ShortInterest.Review of Accounting Studies (in-press).


J.-B. Kim, Z. Wang,and L. Zhang (2016) “CEO Over-Confidence and Stock Price Crash Risk.” Forthcoming at ContemporaryAccounting Research (in press).


J.-B. Kim, L. Li, L.Y. Li, and Y. Yu(2016) “FinancialStatement Comparability and Expected Crash Risk.” Journal of Accounting andEconomics 61: 294-312.


J.-B. Kim and L. Zhang (2016), "Accounting Conservatismand Stock Price Crash Risk: Firm-level Evidence.” Forthcoming at ContemporaryAccounting Research (in press). Presented at the 2012 CAR Conference,Ottawa (November 2012).


J.-B. Kim and L.Zhang (2014), "Financial Reporting Opacity and Expected Crash Risk:Evidence from Option Implied Volatility Smirks.” Contemporary Accounting Research 31(3): 851-875.  


J.-B. Kim, X. Liu and L. Zheng (2012), "The Impact ofMandatory IFRS Adoption on Audit Fee: Theory and Evidence." TheAccounting Review87 (6):2061-2094.


J.-B. Kim and H.Shi (2012), "IFRS Reporting, Firm-Specific Information Flows, andInstitutional Environment: International Evidence." Review of Accounting Studies17 (3): 475-517 (the lead article of the issue).


Y. Shi,M. Magnan, and J.-B. Kim (2012), “DoCountries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms inthe U.S." Journal of International Business Studies, 43 (2), pp. 143-165.


J.-B. Kim, J.Tsui, and C. H. Yi (2011), “The Voluntary Adoption of International FinancialReporting Standards and Loan Contracting around the World.” Reviewof Accounting Studies 46 (4), pp. 779-811.


J.-B. Kim, B. Y.Song, and L. Zhang (2011), “InternalControl Weakness and Bank Loan Contracting: Evidence from SOX Section 404Disclosures.” The Accounting Review86(4), pp. 1157-1188.  (One of twoarticles that appeared under the special Forum on Internal Control Reportingand Corporate Debt with the senior editor’s editorial introduction.)(Also abstracted in the Harvard LawSchool Forum on Corporate Governance and Financial Regulation.)


J.-B.Kim, Y. Li, and L. Zhang (2011), “CEO versus CFO: Equity Incentivesand Crashes.”Journal of Financial Economics101 (3), pp. 713-730. (Also abstracted in the Harvard Law SchoolForum on Corporate Governance and Financial Regulation.)


J.-B.Kim, Y. Li, and L. Zhang(2011), “Corporate Tax Avoidance and Stock Price Crash Risk: Firm-levelanalysis.” Journal of Financial Economics 100 (3), pp. 639-662. (Also abstracted in the Harvard Law SchoolForum on Corporate Governance and Financial Regulation.)


J.-B. Kim, D. A.Simunic, M. T. Stein, and C. H. Yi (2011), “VoluntaryAudit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence.” ContemporaryAccounting Research 26 (2): pp. 585-615.


F. Gul, J.-B. Kim, and A. Qiu (2010),“Ownership Concentration, Foreign Shareholding, Audit Quality and Stock PriceSynchronicity.” Journal of Financial Economics 95 (3), pp.425-442.


J.H.Choi, J.-B. Kim, X. Liu and D.Simunic (2009), “Cross-listing Audit Fee Premiums: Theory and Evidence.” TheAccounting Review 84, pp.1429-1463.  


J.H.Choi, J.-B. Kim, X. Liu and D.Simunic (2008), “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums:Theoryand Cross-country Evidence.” ContemporaryAccounting Research25(1), pp. 55-99.


J.-B. Kim and C.H.Yi (2006), “Ownership Structure, Business Group Affiliation, Listing Status,and Earnings Management: Evidence from Korea.” Contemporary Accounting Research23(2), pp.427-464.


J.-B. Kim, R.Chung and M. Firth (2003), “Auditor Conservatism, Asymmetric Monitoring, andEarnings Management.” Contemporary Accounting Research 2(3), pp. 323-359.


Current editorial duties


Editor: Asia-Pacific Journal of Accountingand Economics

PastEditor:  China Journal of Accounting Research, China Accounting and FinanceReview

AssociateEditor:  Journal of Contemporary Accounting Research

Editorial BoardMember:   Contemporary accounting Research, Journal of Internal AccountingResearch, Auditing: Journal of Practice and Theory