Faculty
Kim, Chongho
Assistant Professor / Accounting
Contact
02-880-6964
Bldg. 58, Rm. 508
chongho.kim@snu.ac.krProfessor Introduction
Chongho Kim is an Assistant Professor of Accounting at Seoul National University (SNU). He holds a Ph.D. degree in accounting from the Wharton School of the University of Pennsylvania. Prior to joining SNU, he taught accounting at New York University (NYU) Stern School of Business. He also has CPA licenses both in Korea and the U.S. (Massachusetts) and previously worked as an auditor at PwC Korea (Seoul) and as a tax accountant at PwC U.S. (Boston).
Prof. Kim’s research examines how financial information is shaped by its producers’ characteristics and how it influences its users’ economic decisions, with a particular focus on its interrelated nature (e.g., across firms). His research combines theories from information economics with empirical methodologies in various manners, including structural estimation, to examine the interrelationship of financial information such as spillover effects of mandatory financial reporting and disagreement underlying analysts’ reports.
[Academic Positions]
Assistant Professor of Accounting, Seoul National University, 2023 – present
Assistant Professor of Accounting, New York University, 2020 – 2023
[Education]
Ph.D. in Accounting, University of Pennsylvania, 2020
Master in Professional Accounting, University of Texas at Austin, 2014
Bachelor in Business Administration, Seoul National University, 2013
[Academic Activities]
Member of: American Accounting Association (AAA); Korean Accounting Association (KAA).
Ad hoc reviewer for: Journal of Accounting and Economics; The Accounting Review; Review of Accounting Studies; Management Science; Journal of Management Accounting Research; Abacus; Journal of Accounting Literature; Asia-Pacific Journal of Accounting and Economics; Seoul Journal of Business; Bulletin of Economic Research; Journal of Infrastructure, Policy and Development; AAA Annual Meetings; FARS Midyear Meetings; Hawaii Accounting Research Conference; Israel Science Foundation.
[Professional Experience]
Associate Accountant (Tax), PwC U.S. (Boston), 2014 – 2015
Associate Accountant (Assurance), PwC Korea (Seoul), 2008 – 2010
[Certifications]
Certified Public Accountant, U.S. (Massachusetts; inactive), 2015
- Received Elijah Watt Sells Award for outstanding performance in the 2014 CPA exam
Certified Public Accountant, Korea (inactive), 2008
- Nationally ranked first in the 2008 CPA exam
Download CV ↓
Prof. Kim’s research examines how financial information is shaped by its producers’ characteristics and how it influences its users’ economic decisions, with a particular focus on its interrelated nature (e.g., across firms). His research combines theories from information economics with empirical methodologies in various manners, including structural estimation, to examine the interrelationship of financial information such as spillover effects of mandatory financial reporting and disagreement underlying analysts’ reports.
[Academic Positions]
Assistant Professor of Accounting, Seoul National University, 2023 – present
Assistant Professor of Accounting, New York University, 2020 – 2023
[Education]
Ph.D. in Accounting, University of Pennsylvania, 2020
Master in Professional Accounting, University of Texas at Austin, 2014
Bachelor in Business Administration, Seoul National University, 2013
[Academic Activities]
Member of: American Accounting Association (AAA); Korean Accounting Association (KAA).
Ad hoc reviewer for: Journal of Accounting and Economics; The Accounting Review; Review of Accounting Studies; Management Science; Journal of Management Accounting Research; Abacus; Journal of Accounting Literature; Asia-Pacific Journal of Accounting and Economics; Seoul Journal of Business; Bulletin of Economic Research; Journal of Infrastructure, Policy and Development; AAA Annual Meetings; FARS Midyear Meetings; Hawaii Accounting Research Conference; Israel Science Foundation.
[Professional Experience]
Associate Accountant (Tax), PwC U.S. (Boston), 2014 – 2015
Associate Accountant (Assurance), PwC Korea (Seoul), 2008 – 2010
[Certifications]
Certified Public Accountant, U.S. (Massachusetts; inactive), 2015
- Received Elijah Watt Sells Award for outstanding performance in the 2014 CPA exam
Certified Public Accountant, Korea (inactive), 2008
- Nationally ranked first in the 2008 CPA exam
Publications
[International Publications]
1. Christopher Armstrong, John Kepler, Chongho Kim, and David Tsui, 2025. Creditor Control Rights and Executive Bonus Plans. Review of Accounting Studies, forthcoming.
2. Mirko Heinle, Chongho Kim, Daniel Taylor, and Frank Zhou, 2025. Signaling Long-term Information Using Short-term Forecasts. Journal of Accounting and Economics, forthcoming.
3. Chongho Kim, Jihwon Park, and Edward Sul, 2024. The Effects of MiFID II on Voluntary Disclosure. Management Science, forthcoming.
4. Stefan Huber, Chongho Kim, and Edward Watts, 2024. Earnings News and Over-The-Counter Markets. Journal of Accounting Research, 62(2), 701-735.
5. Paul Fischer, Chongho Kim, and Frank Zhou, 2022. Disagreement about Fundamentals: Measurement and Consequences. Review of Accounting Studies, 27, 1423-1456.
[Korean Publications]
1. Chongho Kim, 2024. Spillover Effects of Financial Reporting on Public Firms’ Corporate Investment: Evidence from Structural Estimation. Seoul Journal of Business, 30(2), 81-155.
[Working Papers]
1. Wayne Guay, Chongho Kim, and Oscar Timmermans. Internal Information Quality and Performance Metric Selection. Under review at the Journal of Accounting and Economics.
2. Sun-Moon Jung, Chongho Kim, and Jimin Yeom. CEO Influence and Board Committee Structure. Under 2nd round review at the Korean Accounting Review.
3. Shuqing Huang, Chongho Kim, and Shuming Zhang. Strategic SEC Investigations.
4. Chongho Kim and Jung Min Kim. Different Types of Information Processing Costs and Voluntary Disclosure.
5. Chongho Kim, Tanya Paul, and Frank Zhou. Why are Voluntary Disclosure Decisions Persistent? Evidence from a Bayesian Hierarchical Estimation.
[Works in Progress]
1. Christopher Armstrong, Chongho Kim, Yaniv Konchitchki, and Frank Zhou. Analyst Priors and Forecast Efficiency.
2. Sun-Moon Jung, Chongho Kim, and Jimin Yeom. Risk-substitution Moral Hazard and CEO Risk-taking Incentives.
1. Christopher Armstrong, John Kepler, Chongho Kim, and David Tsui, 2025. Creditor Control Rights and Executive Bonus Plans. Review of Accounting Studies, forthcoming.
2. Mirko Heinle, Chongho Kim, Daniel Taylor, and Frank Zhou, 2025. Signaling Long-term Information Using Short-term Forecasts. Journal of Accounting and Economics, forthcoming.
3. Chongho Kim, Jihwon Park, and Edward Sul, 2024. The Effects of MiFID II on Voluntary Disclosure. Management Science, forthcoming.
4. Stefan Huber, Chongho Kim, and Edward Watts, 2024. Earnings News and Over-The-Counter Markets. Journal of Accounting Research, 62(2), 701-735.
5. Paul Fischer, Chongho Kim, and Frank Zhou, 2022. Disagreement about Fundamentals: Measurement and Consequences. Review of Accounting Studies, 27, 1423-1456.
[Korean Publications]
1. Chongho Kim, 2024. Spillover Effects of Financial Reporting on Public Firms’ Corporate Investment: Evidence from Structural Estimation. Seoul Journal of Business, 30(2), 81-155.
[Working Papers]
1. Wayne Guay, Chongho Kim, and Oscar Timmermans. Internal Information Quality and Performance Metric Selection. Under review at the Journal of Accounting and Economics.
2. Sun-Moon Jung, Chongho Kim, and Jimin Yeom. CEO Influence and Board Committee Structure. Under 2nd round review at the Korean Accounting Review.
3. Shuqing Huang, Chongho Kim, and Shuming Zhang. Strategic SEC Investigations.
4. Chongho Kim and Jung Min Kim. Different Types of Information Processing Costs and Voluntary Disclosure.
5. Chongho Kim, Tanya Paul, and Frank Zhou. Why are Voluntary Disclosure Decisions Persistent? Evidence from a Bayesian Hierarchical Estimation.
[Works in Progress]
1. Christopher Armstrong, Chongho Kim, Yaniv Konchitchki, and Frank Zhou. Analyst Priors and Forecast Efficiency.
2. Sun-Moon Jung, Chongho Kim, and Jimin Yeom. Risk-substitution Moral Hazard and CEO Risk-taking Incentives.
