default author photo

Eunhee Kim

CUNY Baruch College

Assistant Professor

17 Lexington Avenue

New York, NY 10021

United States

http://sites.google.com/site/ehkim314159

SCHOLARLY PAPERS

14

DOWNLOADS

3,163

TOTAL CITATIONS

19

Scholarly Papers (14)

1.

Voluntary Disclosure When Information Quality Is Unknown

The Accounting Review, 2024[10.2308/TAR-2023-0540]
Number of pages: 51 Posted: 21 Oct 2024 Last Revised: 15 Nov 2024
Eunhee Kim and Suil Pae
CUNY Baruch College and Sungkyunkwan University, SKK GSB
Downloads 580 (121,672)
Citation 2

Abstract:

Loading...

Voluntary disclosure, Unknown information quality, Disclosure costs

2.

Optimal Team Composition: Diversity to Foster Implicit Team Incentives

Management Science (2021), Vol 67(9), https://doi.org/10.1287/mnsc.2020.3762
Number of pages: 48 Posted: 25 Mar 2019 Last Revised: 05 Oct 2024
Jonathan C. Glover and Eunhee Kim
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and CUNY Baruch College
Downloads 459 (159,949)
Citation 14

Abstract:

Loading...

team composition, assignment problem, mutual monitoring, collusion, team diversity

3.

Social Capital, Trust, and the Disclosure of Proprietary Information vs. Nonproprietary Information

Number of pages: 44 Posted: 03 Feb 2019 Last Revised: 26 Mar 2024
CUNY Baruch College, JSOM, University of Texas at Dallas, City University of Hong Kong and City University of Hong Kong (CityU)
Downloads 399 (186,949)

Abstract:

Loading...

social capital, product market competition, proprietary cost, corporate disclosure, agency conflicts

4.

Audit Partner Identification, Matching, and the Labor Market for Audit Talent

Baruch College Zicklin School of Business Research Paper No. 2019-08-03, Contemporary Accounting Research, volume 40, issue 3, 2023[10.1111/1911-3846.12878]
Number of pages: 70 Posted: 21 Aug 2019 Last Revised: 04 Oct 2024
Mingcherng Deng, Eunhee Kim and Minlei Ye
City University of New York (CUNY) - Baruch College, CUNY Baruch College and University of Toronto
Downloads 302 (251,365)
Citation 1

Abstract:

Loading...

audit partner identification, client-partner matching, partner compensation, audit quality, audit labor markets

5.

Repeated Matching, Career Concerns, and Firm Size

Journal of Economics, volume 142, issue 1, 2024[10.1007/s00712-024-00854-1]
Number of pages: 48 Posted: 01 Jun 2017 Last Revised: 04 Oct 2024
Eunhee Kim
CUNY Baruch College
Downloads 285 (267,252)

Abstract:

Loading...

career concerns; labor market; repeated matching; firm size distributions

6.

Effects of Information Processing Costs on Corporate Investment and Welfare

Number of pages: 38 Posted: 24 Jul 2025 Last Revised: 06 Feb 2026
Hyun Hwang, Eunhee Kim and Volker Laux
University of Texas at Austin - Department of Accounting, CUNY Baruch College and University of Texas at Austin
Downloads 216 (362,957)

Abstract:

Loading...

Information processing costs, corporate investment, real effects, generative AI

7.

On the Value of Demographic Diversity in Teams

forthcoming in Management Science
Number of pages: 86 Posted: 01 May 2023 Last Revised: 17 Feb 2025
Jonathan C. Glover and Eunhee Kim
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and CUNY Baruch College
Downloads 194 (395,523)

Abstract:

Loading...

demographic diversity, mutual monitoring, cooperation, collusion, asymmetric contracting, team composition

8.

Macroeconomic Implications of Accounting Standards

Number of pages: 52 Posted: 07 Jun 2024 Last Revised: 12 Apr 2026
Hyun Hwang, Eunhee Kim and Volker Laux
University of Texas at Austin - Department of Accounting, CUNY Baruch College and University of Texas at Austin
Downloads 185 (420,133)

Abstract:

Loading...

biased accounting standards, supply and demand for capital, welfare, innovation, market rate of return

9.

Optimal Team Incentives for Productively Heterogenous Agents

Number of pages: 33 Posted: 01 May 2023 Last Revised: 10 Jul 2023
Jonathan C. Glover and Eunhee Kim
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and CUNY Baruch College
Downloads 133 (551,165)
Citation 2

Abstract:

Loading...

productive heterogeneity, mutual monitoring, cooperation, collusion, team incentives

10.

Information Production, Real Investment, and External Financing

Number of pages: 65 Posted: 13 Dec 2024 Last Revised: 06 Jul 2026
Hyun Hwang and Eunhee Kim
University of Texas at Austin - Department of Accounting and CUNY Baruch College
Downloads 115 (626,371)

Abstract:

Loading...

Information production, Increasing returns to information production, External financing, Investor protection, K40, L50, M40

11.

Auditing in the Digital Age: Determinants and Consequences of Technology Investment 

The Accounting Review, 2026[10.2308/TAR-2024-0427]
Number of pages: 48 Posted: 24 Jul 2025 Last Revised: 17 Jul 2026
Hyun Hwang, Eunhee Kim and Minlei Ye
University of Texas at Austin - Department of Accounting, CUNY Baruch College and University of Toronto
Downloads 114 (654,668)

Abstract:

Loading...

Technology Investment, audit quality, coordination failure, audit regulations

12.

Are Diverse Audit Teams Better than Homogeneous Ones? Partner Conservatism and Staff Myopia 

Number of pages: 51 Posted: 30 Sep 2025
Mingcherng Deng, Eunhee Kim and Minlei Ye
City University of New York (CUNY) - Baruch College, CUNY Baruch College and University of Toronto
Downloads 106 (664,543)

Abstract:

Loading...

Audit Quality, Investment Efficiency, Audit Teams, Diverse, Homogeneous, Conservatism, Myopia

13.

Board Composition and Implicit Team Incentives 

TRR 266 Accounting for Transparency Working Paper Series No. 222
Number of pages: 52 Posted: 26 Feb 2026
Baruch College - CUNY, CUNY Baruch College, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and University of Mannheim
Downloads 75 (924,743)

Abstract:

Loading...

Board of directors, team composition, diversity, cooperation, CEO compensation, manipulation, monitoring

14.

Audit market concentration, legal regime, and audit fees: An international investigation

International Journal of Auditing 28: 206-225.
Posted: 14 Jun 2017 Last Revised: 01 Jun 2024
Sejong University, Seoul National University - College of Business Administration, CUNY Baruch College and Seoul National University

Abstract:

Loading...

audit fees, audit market concentration, audit market structure, competition, international audit, legal regime