Faculty
Kim, Chongho
Associate Professor / Accounting
Contact
02-880-6964
Bldg. 58, Rm. 508
chongho.kim@snu.ac.krProfessor Introduction
Chongho Kim is an Associate 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.
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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.
Education & Experiences
[Academic Positions]
Associate Professor of Accounting, Seoul National University, 2025 – present
Assistant Professor of Accounting, Seoul National University, 2023 – 2025
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; Finance Research Letters; Bulletin of Economic Research; Journal of Infrastructure, Policy and Development; AAA Annual Meetings; FARS Midyear Meetings; Hawaii Accounting Research Conference; Israel Science Foundation.
[Honors and Awards]
SNU Business School Teaching Award, 2025
Seoul Journal of Business Best Paper Award (Golden Paper), 2025
Elijah Watt Sells Award, 2015
[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
Associate Professor of Accounting, Seoul National University, 2025 – present
Assistant Professor of Accounting, Seoul National University, 2023 – 2025
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; Finance Research Letters; Bulletin of Economic Research; Journal of Infrastructure, Policy and Development; AAA Annual Meetings; FARS Midyear Meetings; Hawaii Accounting Research Conference; Israel Science Foundation.
[Honors and Awards]
SNU Business School Teaching Award, 2025
Seoul Journal of Business Best Paper Award (Golden Paper), 2025
Elijah Watt Sells Award, 2015
[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, 30(3), 2724-2767.
2. Mirko Heinle, Chongho Kim, Daniel Taylor, and Frank Zhou, 2025. Signaling Long-term Information Using Short-term Forecasts. Journal of Accounting and Economics, 80(1), 101768.
3. Chongho Kim, Jihwon Park, and Edward Sul, 2025. 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(4), 1423-1456.
[Korean Publications]
1. Sun-Moon Jung, Chongho Kim, and Jimin Yeom, 2025. CEO Influence and Board Committee Structure. Korean Accounting Review, 50(3), 111-152.
2. 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. Christopher Armstrong, Chongho Kim, Yaniv Konchitchki, and Frank Zhou. Reframing Analyst Forecast Efficiency: An Empirical Bayes Perspective. Revise and resubmit at the Journal of Accounting and Economics.
2. Wayne Guay, Chongho Kim, and Oscar Timmermans. Internal Information Quality and Performance Metric Selection. Under second round review at the Journal of Accounting and Economics.
3. Shuqing Huang, Chongho Kim, and Shuming Zhang. The Non-monotonic Response of SEC Investigations to Ex-ante Litigation Risk. Under review at The Accounting Review
4. Chongho Kim and Jung Min Kim. Different Types of Information Processing Costs and Voluntary Disclosure. Under review at the Review of Accounting Studies.
5. Chongho Kim, Tanya Paul, and Frank Zhou. Why are Voluntary Disclosure Decisions Persistent? Evidence from a Bayesian Hierarchical Estimation.
[Works in Progress]
1. Jaehee Jo, Keumah Jung, Chongho Kim, and Yoonji Kim. The Effect of Tax Non-audit Services on Corporate Innovation.
2. Sun-Moon Jung, Chongho Kim, and Jimin Yeom. Risk-substitution Moral Hazard and CEO Risk-taking Incentives.
3. Chongho Kim, Hye-Young Lee, Sohee Park. Capital Market Externalities of Voluntary Sustainability Reporting.
1. Christopher Armstrong, John Kepler, Chongho Kim, and David Tsui, 2025. Creditor Control Rights and Executive Bonus Plans. Review of Accounting Studies, 30(3), 2724-2767.
2. Mirko Heinle, Chongho Kim, Daniel Taylor, and Frank Zhou, 2025. Signaling Long-term Information Using Short-term Forecasts. Journal of Accounting and Economics, 80(1), 101768.
3. Chongho Kim, Jihwon Park, and Edward Sul, 2025. 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(4), 1423-1456.
[Korean Publications]
1. Sun-Moon Jung, Chongho Kim, and Jimin Yeom, 2025. CEO Influence and Board Committee Structure. Korean Accounting Review, 50(3), 111-152.
2. 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. Christopher Armstrong, Chongho Kim, Yaniv Konchitchki, and Frank Zhou. Reframing Analyst Forecast Efficiency: An Empirical Bayes Perspective. Revise and resubmit at the Journal of Accounting and Economics.
2. Wayne Guay, Chongho Kim, and Oscar Timmermans. Internal Information Quality and Performance Metric Selection. Under second round review at the Journal of Accounting and Economics.
3. Shuqing Huang, Chongho Kim, and Shuming Zhang. The Non-monotonic Response of SEC Investigations to Ex-ante Litigation Risk. Under review at The Accounting Review
4. Chongho Kim and Jung Min Kim. Different Types of Information Processing Costs and Voluntary Disclosure. Under review at the Review of Accounting Studies.
5. Chongho Kim, Tanya Paul, and Frank Zhou. Why are Voluntary Disclosure Decisions Persistent? Evidence from a Bayesian Hierarchical Estimation.
[Works in Progress]
1. Jaehee Jo, Keumah Jung, Chongho Kim, and Yoonji Kim. The Effect of Tax Non-audit Services on Corporate Innovation.
2. Sun-Moon Jung, Chongho Kim, and Jimin Yeom. Risk-substitution Moral Hazard and CEO Risk-taking Incentives.
3. Chongho Kim, Hye-Young Lee, Sohee Park. Capital Market Externalities of Voluntary Sustainability Reporting.
