Andrew Yim

City University London - Cass Business School

Senior Lecturer in Accounting

Faculty of Finance

106 Bunhill Row

London, EC1Y 8TZ

United Kingdom

http://www.cass.city.ac.uk/experts/A.Yim

View CV
SCHOLARLY PAPERS

9

DOWNLOADS
Rank 11,012

SSRN RANKINGS

Top 11,012

in Total Papers Downloads

3,447

CITATIONS
Rank 30,784

SSRN RANKINGS

Top 30,784

in Total Papers Citations

7

Scholarly Papers (9)

1.

Non-Audit Services and Big 5 Auditor Independence: Evidence from Audit Pricing and Audit Opinion of Initial Engagement

Number of pages: 29 Posted: 22 Dec 2002
Kam Wah Lai and Andrew Yim
Hong Kong Polytechnic University and City University London - Cass Business School
Downloads 1,253 (11,144)

Abstract:

non-audit services, auditor independence, initial engagement, discounts in audit fees, Big 5 auditors

2.

Are Positive Reactions to Bad News Plausible? The Consideration of Fraud in Audit and Reporting Delays

Number of pages: 41 Posted: 12 Feb 2010 Last Revised: 28 Jun 2012
Andrew Yim
City University London - Cass Business School
Downloads 652 (31,175)

Abstract:

Market reaction, audit delay, financial reporting lag, red flag, fraud detection, SAS 99

3.

Renegotiation and Relative Performance Evaluation: Why an Informative Signal May Be Useless

Review of Accounting Studies, Vol. 6, No. 1, 2001
Number of pages: 39 Posted: 11 Aug 1999 Last Revised: 27 Apr 2010
Andrew Yim
City University London - Cass Business School
Downloads 453 (50,002)
Citation 5

Abstract:

Informativeness, monitoring, renegotiation, principal-agent model

4.

Failure Risk and Quality Cost Management in Single versus Multiple Sourcing Decision

Decision Sciences, Volume 45 (2014), Issue 2 (April), 341-354.
Number of pages: 23 Posted: 27 Jun 2010 Last Revised: 30 Apr 2014
Andrew Yim
City University London - Cass Business School
Downloads 215 (106,124)

Abstract:

Supplier selection, latent defects, multiple sourcing, single sourcing, quality cost, total cost of purchasing

5.

Can Strategic Uncertainty Help Deter Tax Evasion? An Experiment on Auditing Rules

Journal of Economic Psychology, Volume 40 (2014), Special Issue (February), 161-174. , Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-21
Number of pages: 14 Posted: 28 Dec 2011 Last Revised: 30 Apr 2014
Fangfang Tan and Andrew Yim
Tilburg University - Department of Economics and City University London - Cass Business School
Downloads 177 (119,268)

Abstract:

tax auditing, tax compliance, strategic uncertainty, behavioral dynamics, laboratory experiment

6.

Knowledge Spillover and Accounting Firms’ Competitive Strength in the M&A Advisory Market

Number of pages: 77 Posted: 27 Nov 2015 Last Revised: 09 Nov 2016
Pawel Bilinski and Andrew Yim
City University London - Sir John Cass Business School and City University London - Cass Business School
Downloads 166 (146,733)

Abstract:

accounting firms, industry expertise, financial advisory, mergers and acquisitions, unlisted targets

7.

Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees

Management Science, Forthcoming
Number of pages: 46 Posted: 10 May 2009 Last Revised: 25 Sep 2009
Andrew Yim
City University London - Cass Business School
Downloads 141 (163,855)
Citation 2

Abstract:

Audit sampling plan, audit budget, tax audit, tax compliance, tax evasion, inspection game, appropriation and rescission

8.

Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment

Number of pages: 55 Posted: 17 May 2012 Last Revised: 09 Oct 2014
Andrew Yim
City University London - Cass Business School
Downloads 109 (192,618)

Abstract:

Misreporting, Earnings Manipulation, Cookie-jar Accounting, Benchmark Reference, Auditor-client Interaction

9.

Industry Effects in Firm and Segment Profitability Forecasting

Number of pages: 42 Posted: 03 Jun 2012 Last Revised: 09 Dec 2016
David Schröder and Andrew Yim
University of London - Birkbeck College and City University London - Cass Business School
Downloads 108 (145,959)

Abstract:

Industry membership, Profitability forecasting, Diversification, Disaggregation, Segment disclosure