Andrew Yim

Cass Business School, City, University of London

Senior Lecturer in Accounting

Faculty of Finance

106 Bunhill Row

London, EC1Y 8TZ

United Kingdom

http://www.cass.city.ac.uk/faculties-and-research/experts/andrew-yim

SCHOLARLY PAPERS

9

DOWNLOADS
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Top 22,558

in Total Papers Downloads

2,593

SSRN CITATIONS

3

CROSSREF CITATIONS

3

Scholarly Papers (9)

1.

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
Cass Business School, City, University of London
Downloads 685 (44,759)

Abstract:

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

2.

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
Cass Business School, City, University of London
Downloads 461 (73,979)

Abstract:

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Informativeness, monitoring, renegotiation, principal-agent model

3.

Tail-Heaviness, Asymmetry, and Profitability Forecasting by Quantile Regression

Management Science, https://doi.org/10.1287/mnsc.2020.3694
Number of pages: 67 Posted: 27 Jul 2017 Last Revised: 10 Dec 2020
Hui Tian, Andrew Yim and David Newton
Tsinghua University - PBC School of Finance, Cass Business School, City, University of London and University of Bath - School of Management
Downloads 255 (142,835)
Citation 1

Abstract:

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heavy tails, kurtosis, skewness, distributional shape, profitability forecast, quantile regression

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
Cass Business School, City, University of London
Downloads 250 (145,667)

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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 Cass Business School, City, University of London
Downloads 240 (151,614)
Citation 1

Abstract:

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

6.

Industry Effects in Firm and Segment Profitability Forecasting

Contemporary Accounting Research, 35: 2106-2130. doi:10.1111/1911-3846.12361
Number of pages: 34 Posted: 03 Jun 2012 Last Revised: 15 Jun 2020
David Schröder and Andrew Yim
University of London - Birkbeck College and Cass Business School, City, University of London
Downloads 227 (159,928)
Citation 1

Abstract:

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

7.

News-Based Links and Cross-firm Return Predictability

Number of pages: 41 Posted: 14 Sep 2020 Last Revised: 31 Dec 2020
Ran Tao, Andrew Yim and Tian Han
University of Reading - ICMA Centre, Cass Business School, City, University of London and University of Reading - Henley Business School
Downloads 192 (186,972)

Abstract:

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news co-coverage; lead-lag return momentum; investor attention; anomalies

8.

Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees

Management Science, 2009 55:12, 2000-2018. doi:10.1287/mnsc.1090.1083
Number of pages: 46 Posted: 10 May 2009 Last Revised: 10 Dec 2020
Andrew Yim
Cass Business School, City, University of London
Downloads 150 (231,044)
Citation 1

Abstract:

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

9.

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
Cass Business School, City, University of London
Downloads 133 (254,529)

Abstract:

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