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Publications

Selected Papers Published in Premier Journals (Past 20 Years)

A total of 45 articles were accepted/published over past 20 years in the following premier journals included in UTD Top 25 and/or Financial Times Top 50 Journals for the Business School Disciplines, which include: 9 in The Accounting Review (TAR); 3 in Journal of Financial Economics (JFE); 2 in Journal of Accounting and Economics (JAE); 1 in Journal of Accounting Research (JAR); 14 in Contemporary Accounting Research (CAR); 7 in Review of Accounting Studies (RAST); 3 in Journal of International Business Studies (JIBS); 1 in Journal of Financial and Quantitative Analysis (JFQA); 1 in Management Science (MS); 1 in MIS-Quarterly (MIS-Q); 1 in Journal of Business Ethics (JBE); 1 in Research Policy (RP); and 1 in Review of Finance (RF).

  • “Rent Extraction Amid Borrowers’ Adversity: Evidence from Activist Short Sellers’ Attacks.” Review of Finance 29 (2025): pp1537-1585. (co-authored with A. K. Mensah, L. Paugman, and H. Stolowy) 

  • “Patent Litigation and Narrative R&D Disclosures: Evidence from the Adoption of Anti-Troll Legislation.” Forthcoming at Research Policy 54 (2025) (co-authored with R. Huang, L. Lu, and Y. Yu) 105127. 

  • “LIBOR Discontinuation and the Cost of Bank Loans.” Management Science (2025) 71 (5):4413-4532 (co-authored with C. Wang and F. Wu) 

  • “Privacy Breaches and the Effect of Customer Notification.” MIS-Quarterly (2024) 48 (4):1483-1502 (co-authored with C. Wang, and F. Wu) 

  • “CEO Political Ideology and Voluntary Forward-looking Disclosure.” Journal of Financial and Quantitative Analysis (2024) (co-authored with A. Elnahas, L. Gao, and M. N. Hossain). 

  • “Market for Corporate Control and Demand for Auditing: Evidence from International M&A Laws.” Review of Accounting Studies 29 (3), (2024): 2753-2797 (co-authored with A. Choi, J. Lee, and C. Park). 

  • “Auditors’ Technological Proximity Knowledge.” The Accounting Review (2023) (co-authored with Y. He, B. Li, and Z. Liu). 

  • “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). 

  • “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). 

  • “Does CDS Trading Improve Managerial Learning from Outsiders?” Contemporary Accounting Research 31 (2023) (co-authored with C. Wiedman and C. Zhu). 

  • “Collusive versus Coercive Corporate Corruption: Evidence from Demand-Side Shocks and Supply-Side Disclosures.” Review of Accounting Studies 28 (4), (2023): 1929-1970 (co-authored with E. Lee, X. Tang, and J. Zhang) 

  • “The Real Effects of Risk Disclosures: Evidence from Climate Change Reporting in 10-K.” Review of Accounting Studies 28 (4) (2023): 2271-2318 (co-authored with C. Wang and F. Wu) 

  • “Do firm-specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?” Contemporary Accounting Research 39 (3) (2022): 2175-2211 (co-authored with E. Lee and J. Z. Zhu), pp. 2271-2318 

  • “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).  

  • “Corporate Social Responsibility and Financial Fraud: The Moderating Effect of Governance and Religiosity.” Journal of Business Ethics (2021) 170: 557-576 (co-authored with X. Li, H. Wu, and Y. Yu). 

  • “Seeing Is Believing? Executives' 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).​ 

  • “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). 

  • "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). 

  • “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. H. Zhang). 

  • “Information-Processing Costs and Breadth of Ownership.” Contemporary Accounting Research (2019): 36 (4): 2408-2436: (co-authored with B. Li and Z. Liu). 

  • “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. Xiangang). 

  • “Customers’ Risk Factor Disclosures Suppliers’ Investment Efficiency.” Contemporary Accounting Research 36 (2019): 773-804 (co-authored with T. T. Chiu and Z. Wang). 

  • “The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps.” Contemporary Accounting Research (2018): 35 (4): 2191-2224 (with T. Chiu and Y. Guan). 

  • “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). 

  • “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). 

  • “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). 

  • “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, Tsang, and H. Wu). 

  • “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). 

  • “Financial Statement Comparability and Expected Crash Risk.” Journal of Accounting and Economics (2016) 61: 294-31 (co-authored with L. Li, L. Y. Lu, and Y. Yu). 

  • “CEO Overconfidence and Stock Price Crash Risk.” Contemporary Accounting Research (2016) 33 (4): 1720-1749 (co-authored with Z. Wang and L. Zhang). 

  • "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). 

  • "Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks.” Contemporary Accounting Research (2014) 31 (3): 851-875 (co-authored with L. Zhang 2014). 

  • "The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence." The Accounting Review (2012) 87 (6): 2061-2094 (co-authored with X. Liu and L. Zheng 2012). 

  • "IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence." Review of Accounting Studies (2012) 17 (3): 475-517 (the lead article of the issue) (co- authored with H. Shi). 

  • “Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the US." Journal of International Business Studies (2012) 43 (2): 143-165 (Y. Shi, and M. Magnan). 

  • “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 (2011). 

  • “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 (2011). (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.) 

  • “CFOs versus CEOs: 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.) 

  • “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 2011). (Abstracted in the Harvard Law School Forum on Corporate Governance and Financial Regulation.) 

  • “Voluntary Audits 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). 

  • “Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity: Evidence from China.” Journal of Financial Economics (2010) 95 (3): 425-442 (co-authored with F. Gul and A. Qiu). 

  • “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). 

  • “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. 

  • “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 (2006). 

  • “Auditor Conservatism, Asymmetric Monitoring, and Earnings Management.” Contemporary Accounting Research (2003) 23: 323-359 (co-authored with R. Chung and M. Firth). 

A total of 167 articles were accepted/published in peer-reviewed journals, including 45 papers published (or forthcoming) in premier journals listed on the UTD and/or FT journals in the areas of Accounting, Finance, International Business, MIS, and Management Science).
 

Out of 167, more than 40 papers were published in leading finance journals, including 3 in JFE (J of Financial Economics); 1 in JFQA (J of Financial and Quantitative Analysis); 1 in RoF (Review of Finance); 8 in JBFA (J of Business Finance & Accounting); 6 in JCF (J of Corporate Finance); 6 in JBF (J of Banking and Finance); 2 in JEF (J of Empirical Finance); 2 in FM (Financial Management); 1 in JFS (Journal of Financial stability), 2 in EFM (European Financial Management).

© 2025 by J.B. KIM

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