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Kyonghee Kim

Associate Professor
Department: Accounting and Information Systems
Office:
North Business Building
632 Bogue St Rm N206
East Lansing, MI 48824
Phone: (517) 432-2920
  • Biography
    Kyonghee Kim is an Associate Professor of Accounting at the Broad College of Business, Michigan State University (MSU). She received her Ph.D. in Accounting from the University of Pittsburgh in 2005. Before joining the Accounting and Information Systems Department in 2017, she served as an Associate Professor at the University of Missouri at Columbia and as an Assistant Professor at the University of Illinois at Chicago. Her research focuses on corporate control mechanisms (internal and external), corporate disclosures, and incentive contracts. Her teaching interests include Cost and Managerial Accounting and Financial Accounting, with the former being her teaching area at MSU.
  • Publications
    Article
    "Material Changes in Accounting Estimates and the Usefulness of Earnings" with A. Albrecht, J. Lee, and M. Glendening" with A. Albrecht, K. Lee, and M. Glendening, Review of Accounting Studies (2024), vol.29, 1320-1359.
    Article
    “The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality” with M. Baugh and K. Lee, Contemporary Accounting Research (2022), vol.39(1), 656-690.
    Article
    “On the Relation between Insider Trading and Going Concern Opinions” with N. Hallman, A. Imdieke, and R. Pereira, AUDITING: A Journal of Practice & Theory (2020), vol. 39(1), 43-70.
    Article
    “Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007-2009 Financial Crisis” with A. Albrecht, M. Glendening, and R. Pereira, AUDITING: A Journal of Practice & Theory (2020), vol. 39(3), 1-28.
    Article
     “Hedge Fund Ownership and Voluntary Disclosure” with B. Baik, J. Kim, and S. Patro, Review of Quantitative Finance and Accounting (2019), vol. 54, 877-910.
    Article
    “An Empirical Examination of the Divergence between Managers’ and Analysts’ Earnings Forecasts” with S. Das and S. Patro, Contemporary Accounting Research (2017), vol. 34(4), 2123-2151.
    Article
    “Option Incentives, Leverage and Risk-Taking” with S. Patro and R. Pereira, Journal of Corporate Finance (2017) vol.43, 1-18.
    Article
    “White Collar Incentives” with B. Baik, J.H. Evans, and Y. Yanadori, Accounting, Organizations and Society (2016), vol.53, 34-49.
    Article
    “Analysts’ Pre-tax Income Forecasts and the Tax Expense Anomaly” with B. Baik, R. Morton, and Y. Roh, Review of Accounting Studies (2016), vol.21(2), 559-595.
    Article
    “Macroeconomic Uncertainty and Management Earnings Forecasts” with S. Pandit and C. Wasley, Accounting Horizons (2016), vol. 30(1), 157-172.
    Article
    “Outside Directors and Board Advising and Monitoring Performance” with E. Mauldin and S. Patro, Journal of Accounting and Economics (2014), vol.57, 110-131.
    Article
    “Earnings Smoothing, Cash Flow Volatility, and CEO Cash Bonus” with S. Das and K. Hong, The Financial Review (2013), vol. 48, 123-150.
    Article
    “On the Anomalous Stock Price Response to Management Earnings Forecasts” with S. Das and S. Patro, Journal of Business Finance & Accounting (2012), vol. 39 (7-8), 905-935.
    Article
    “An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management” with S. Das and S. Patro, The Accounting Review (2011), vol.86 (6), 1935-1967.
    Article
    “Blockholder Monitoring and the Efficiency of Pay-Performance BenchmarkingK. Kim, Journal of Corporate Finance (2010), vol.16 (5), 748-766. 
    Article
    “Nonfinancial Performance Measures and Physician Compensation” with J.H. Evans, N. Nagarajan, and S. Patro, Journal of Management Accounting Research (2010), vol.22, 31-56.
    Article
    “Uncertainty, Legal Liability, and Incentive Contracts” with J.H. Evans and N. Nagarajan, The Accounting Review (2006), vol.81 (5), 1045-1071.