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 Accounting Literature; Bulletin of Economic Research; Asia-Pacific Journal of Accounting and Economics; Seoul Journal of Business; AAA Annual Meetings; FARS Midyear Meetings; 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]
1. Stefan Huber, Chongho Kim, and Edward Watts, 2024. Earnings News and Over-The-Counter Markets. Journal of Accounting Research, forthcoming.
2. Paul Fischer, Chongho Kim, and Frank Zhou, 2022. Disagreement about Fundamentals: Measurement and Consequences. Review of Accounting Studies, 27, 1423-1456.

[Working Papers]
1. Mirko Heinle, Chongho Kim, Daniel Taylor, and Frank Zhou. Long-term Information in the Decision to Provide a Short-term Forecast. 3rd round revise and resubmit at the Journal of Accounting and Economics.
2. Christopher Armstrong, John Kepler, Chongho Kim, and David Tsui. Creditor Control Rights and Executive Bonus Plans. Under 2nd round review at the Review of Accounting Studies.
3. Chongho Kim, Jihwon Park, and Edward Sul. The Effects of MiFID II on Voluntary Disclosure. Revise and resubmit at the Management Science.
4. Chongho Kim and Jung Min Kim. Different Types of Information Processing Costs and Voluntary Disclosure. Under review at the Journal of Accounting and Economics.
5. Chongho Kim. Spillover Effects of Financial Reporting on Public Firms’ Corporate Investment: Evidence from Structural Estimation.
6. Shuqing Huang, Chongho Kim, and Shuming Zhang. Strategic SEC Investigations.
7. 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. Wayne Guay, Chongho Kim, and Oscar Timmermans. Internal Information Quality and Performance Measure Selection.