People and Research People

People Details

Prof. KIM Jeong Bon

金正本教授

Visiting Professor

Address
13-267, Lau Ming Wai Academic Building, City University of Hong Kong
Phone
+852 34427909
Fax
+852 34420349
Public CV

Research Areas

Financial Reporting
Capital Markets
Corporate Governance & Auditing
International Business

Qualifications

PhD - Ph.D. in Business Admin. with major in accounting and minor in economics (Temple University)
MSc - MSc in Accounting (Seoul National University)
BBA - BBA (Seoul National University)

Biography

Professor Jeong-Bon Kim is Distinguished SFU Professor at the Beedie School of Business, Simon Fraser University (SFU) and is a visiting professor at CityU.  Prior to joining SFU, he was Chair Professor of Accountancy, with concurrent appointment of Dean/ Acting Dean of College of Business, City University of Hong Kong (CityU).  He obtained his BBA and MSc. in Accounting degrees from Seoul National University, and his Ph.D. degree from Temple University. Professor Kim served as Head of CityU's Department of Accountancy for about ten years (2009-2015 and 2017-2021). Prior to joining CityU, he was the Wadsworth Chair in Accounting and Finance, University of Waterloo where he also served as the Ph.D. Program Director. Professor Kim was Honored Professor at the School of Management, Fudan University, and Distinguished Honorary Professor at the Business School, Sun Yat-sen University. Professor Kim also served as Canada Research Chair (Tier 1) in Financial Reporting and Corporate Governance at John Molson School of Business (JMSB), Concordia University. Previously, he also taught full-time at The Hong Kong Polytechnic University (where he served as Head of the School of Accounting and Finance and Associate Dean for Taught Postgraduate Studies and Research) and Syracuse University, NY (as Assistant Professor), and at Seoul National University (on an adjunct basis).

Professor Kim is a prolific researcher and has published 150 refereed journal articles out of which 42 were published/ accepted in top-tier journals such as TAR, JAE, JAR, CAR, RAST, JFE, JFQA and JIBS. He served as JIBS Editor (2019-2022) for accounting area and is currently a Consulting Editor (2023-2025) for JIBS. He was Editor-in-Chief for China Journal of Accounting Research and is currently Editor for Asia-Pacific Journal of Accounting and Economics. He is serving on the Editorial Board of various journals, including Contemporary Accounting Research.  Professor Kim has placed his Ph.D./ Post-doctoral students internationally at leading universities, including HEC-Paris, University of Alberta, Norwegian School of Economics, University of Ottawa, The Hong Kong Baptist University, Fudan University, Shanghai Jiatong University, Xian Jiatong University and University of Science and Technology of China. Reflecting the impact of his research on relevant literatures, Professor Kim was listed in the Stanford top 2% most highly cited scientists in the world (released on November 3, 2022), based on various citation metrics in the business field (https://elsevier.digitalcommonsdata.com/datasets/btchxktzyw/5).  Of late, BYU Accounting Research Ranking has ranked Professor Kim's research as globally No. 1, based on his research productivity and citation counts over the recent six years.


Selected Publications in Premier Journals Included in the UTD/FT Lists (in last twenty years since 2003)

 

  1. "LIBOR Discontinuation and the Cost of Bank Loans." Forthcoming at Management Sciences (co-authored with C. Wang and F. Wu)
  2. "Privacy Breaches and the Effect of Customer Notification." Forthcoming at MIS-Quarterly (co-authored with C. Wang and F. Wu)
  3. “CEO Political Ideology and Voluntary Forward-looking Disclosure. Forthcoming at Journal of Financial and Quantitative Analysis (co-authored with A. Elnahas, L. Gao, and M. N. Hossain).
  4. “Auditor Knowledge Developed from Client Technological Proximity.” The Accounting Review  (2023) (co-authored with Y. He, B. Li and Z. Liu).
  5. “Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment.” The Accounting Review (2023) (co-authored with Y. Guan, B. Liu and X. Xin).
  6. “Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations.” The Accounting Review (2023) (co-authored with Y. Lin, Y. Ma and Z. Wang).
  7. “Market for Corporate Control and Demand for Auditing: Evidence from International M&A Laws.” Review of Accounting Studies (2023) (co-authored with A. Choi, J. Lee and C. Park).
  8. “Does CDS Trading Improve Managerial Learning from Outsiders?” Contemporary Accounting Research (2023) (co-authored with C. Wiedman and C. Zhu).
  9. “The Real Effects of Risk Disclosures: Evidence from Climate Change Reporting in 10-K.” Review of Accounting Studies (2022) (co-authored with C. Wang and F. Wu): doi: http://doi.org/10.1007/s11142-022-09687-z.
  10. “Collusive versus Coercive Corporate Corruption: Evidence from Demand-Side Shocks and Supply-Side Disclosures.” Review of Accounting Studies  (2022) (co-authored with E. Lee, X. Tang and J. Zhang): doi: http://doi.org/10.1007/s11142-022-09678-0.
  11. “Do firm-specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?.” Contemporary Accounting Research (2022): 2175-2211 (co-authored with E. Lee and J. Z. Zhu); doi: https://doi.org/10.1111/1911-3846.12777.
  12. “Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence.” Journal of International Business Studies (2022) 53: 268-301 (co-authored with W. Ge, T. Li and J. Zhang).
  13. “Seeing Is Believing? Perceived Executive Facial Trustworthiness, Auditor Tenure, and Audit Fees.” Journal of Accounting and Economics (2020) 69: 101260 (co-authored with T.-S. Hsieh, R. R. Wang and Z. Wang); doi: https://doi.org/10.1016/j.jacceco.2019.101260.
  14. “Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers.” Contemporary Accounting Research (2019) 36 (4): 2610-2634 (co-authored with J. W. Kim and J.-H. Lim).
  15. “Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage.” The Accounting Review (2019) 94 (4): 345-364 (co-authored with L. Y. Lu and Y. Yu).
  16. “Linguistic Information Quality in Customers’ Forward-looking Disclosures and Suppliers’ Investment Decisions.” Contemporary Accounting Research (2019) 36: 1751-1783 (co-authored with C. Chen, M. Wei and H. Zhang).
  17. “Information Processing Cost and Breadth of Ownership.” Contemporary Accounting Research (2019) 36 (4): 2408-2436 (co-authored with B. Li and Z. Liu).
  18. “Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.” Journal of International Business Studies (2019) 50 (1): 83-110 (co-authored with M. Pevzner and X. Xin). (Cited on the SEC's Chief Accountant, Paul Munter's Statement on "Audit Quality and Investor Protection under the Holding Foreign Companies Accountable Act" (September 6, 2022)
  19. “Effect of Customers’ Risk Factor Disclosures on Suppliers’ Investment Efficiency.” Contemporary Accounting Research (2019) 36: 773-804 (co-authored with T. T. Chiu and Z. Wang).
  20. “Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps.” Contemporary Accounting Research (2018) 35 (4): 2191-2224 (co-authored with T. Chiu and Y. Guan).
  21. “China’s Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk.” The Accounting Review (2018) 93 (3): 105-131 (co-authored with D. Chen, O. Z. Li and S. Liang).
  22. “Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review (2018) 93 (3): 185-211 (co-authored with B. Y. Song and T. Stratopoulos).
  23. “Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence.” Journal of Accounting Research (2017) 55 (5): 1167-1212 (co-authored with H. Hong and M. Welker).
  24. “Go Before the Whistle Blows: An Empirical Analysis of Director Turnover and Financial Fraud.” Review of Accounting Studies (2017) 22 (1): 320-360 (co-authored with Y. Gao, D. Tsang and H. Wu).
  25. “Price Discovery in the CDS Market: The Informational Role of Equity Short Interest.” Review of Accounting Studies (2016) 21 (4): 1116-1148 (co-authored with P. Griffin and H. Hong).
  26. “Financial Statement Comparability and Expected Crash Risk.” Journal of Accounting and Economics (2016) 61: 294-312 (co-authored with L. Li, L. Y. Lu and Y. Yu).
  27. “CEO Over-Confidence and Stock Price Crash Risk.” Contemporary Accounting Research (2016) 33 (4): 1720-1749 (co-authored with Z. Wang and L. Zhang).
  28. “Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence.” Contemporary Accounting Research (2016) 33 (1): 412-441 (Presented at the 2012 CAR Conference, Ottawa, November 2012) (co-authored with L. Zhang) (FIVE most cited papers published in this journal as indicated CAR John Wiley Online).
  29. “Financial Reporting Opacity and Expected Crash Risk: Evidence from Option Implied Volatility Smirks.” Contemporary Accounting Research (2014) 31 (3): 851-875 (co-authored with L. Zhang).
  30. “The Impact of Mandatory IFRS Adoption on Audit Fee: Theory and Evidence.” The Accounting Review (2012) 87 (6): 2061-2094 (co-authored with X. Liu and L. Zheng).
  31. “IFRS Reporting, Firm-Specific Information Flows, and Institutional Environment: International Evidence.” Review of Accounting Studies (2012) 17 (3): 475-517 (the lead article of the issue) (co-authored with H. Shi).
  32. “Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the U.S.” Journal of International Business Studies (2012) 43 (2): 143-165 (co-authored with Y. Shi and M. Magnan).
  33. “The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting around the World.” Review of Accounting Studies (2011) 46 (4): 779-811 (co-authored with J. Tsui and C. H. Yi).
  34. “Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures.” The Accounting Review (2011) 86 (4): 1157-1188 (co-authored with B. Y. Song and L. Zhang). (One of two articles that appeared under the special Forum on Internal Control Reporting and Corporate Debt with the Senior Editor’s Editorial Introduction.) (Abstracted in the Harvard Law School Forum on Corporate Governance and Financial Regulation.)
  35. “CEO versus CFO: Equity Incentives and Crashes.” Journal of Financial Economics (2011) 101 (3): 713-730 (co-authored with Y. Li and L. Zhang). (Abstracted in the Harvard Law School Forum on Corporate Governance and Financial Regulation.)
  36. “Corporate Tax Avoidance and Stock Price Crash Risk: Firm-level Analysis.” Journal of Financial Economics (2011) 100 (3): 639-662 (co-authored with Y. Li and L. Zhang). (Abstracted in the Harvard Law School Forum on Corporate Governance and Financial Regulation.)
  37. “Voluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence.” Contemporary Accounting Research (2011) 26 (2): 585-615 (co-authored with D. A. Simunic, M. T. Stein and C. H. Yi).
  38. “Ownership Concentration, Foreign Shareholding, Audit Quality and Stock Price Synchronicity.” Journal of Financial Economics (2010) 95 (3): 425-442 (co-authored with F. Gul and A. Qiu).
  39. “Cross-listing Audit Fee Premiums: Theory and Evidence.” The Accounting Review (2009) 84: 1429-1463 (co-authored with J. H. Choi, X. Liu and D. Simunic).
  40. “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence.” Contemporary Accounting Research (2008) 25 (1): 55-99 (co-authored with J. H. Choi, X. Liu and D. Simunic).
  41. “Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea.” Contemporary Accounting Research (2006) 23 (2): 427-464 (co-authored with C. H. Yi).
  42. “Auditor Conservatism, Asymmetric Monitoring, and Earnings Management.” Contemporary Accounting Research (2003) 23: 323-359 (co-authored with R. Chung and M. Firth).