Faculty Information - KIM HYONOK

■ Business career

1.	2018/04～	Tokyo Keizai University Business Administration Professor
2.	2014/04～2016/03	Haas School of Business, University of California at Berkeley Visiting scholar
3.	2012/04～2018/03	Tokyo Keizai University Business Administration Associate Professor
4.	2009/04～2012/03	Tokyo Keizai University Business Administration Full-Time Lecturer

■ Degree/Academic background

1.		〔Doctorial Course〕, Hitotsubashi University, Completed,
2.		〔Master Course〕, Hitotsubashi University, Completed,

■ Reseach Areas

Accounting, Others

■ Research topic, funded research, and department laboratory expense

1.	2015～2016	A cross-country comparison of audit fee and audit quality (Key Word : )
2.	2011～2013	Accounting and disclosure of risk (Key Word : )

■ Book and thesis

1.	2021/01	Article	Peer Effects of Corporate Disclosure in Pandemic Era Management Innovation Research Center Working paper No.240 (Collaboration)
2.	2021	Article	Economic policy uncertainty and earning management: Evidence from Japan Journal of Financial Stability 56,pp.100925 (Collaboration)
3.	2020/07	Article	Earnings Management and Stock Market Listing Hitotsubashi University Center for Financial Research Working Paper Series No. G-1-24 (Collaboration)
4.	2020/07	Article	Internal and External Lending by Nonfinancial Businesses Hitotsubashi University Center for Financial Research Working Paper Series No. G-1-23 (Collaboration)
5.	2020/05	Article	A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan Management Innovation Research Center Working paper No.234 (Collaboration)
6.	2020/02	Article	Comparative study on financial data between listed and unlisted firms: Evidence from Japan pp.139-160 (Single)
7.	2019/02	Article	Financial Statements Errors in Japanese Firms : Using a Benfordʼs Law pp.19-42 (Single)
8.	2019	Article	Accounting information quality and guaranteed loans: evidence from Japanese SMEs Small Business Economics 53((4)),pp.1033-1050 (Collaboration)
9.	2018/12	Article	Rounding up in Reported Earnings in Japanese Firms : Using a Benfordʼs Law pp.3-18 (Single)
10.	2018	Article	Business Risk Disclosure and Firm Risk: Evidence from Japan Research in International Business and Finance 45,pp.413-426 (Collaboration)
11.	2017/04	Article	Empirical Analysis on the Earnings Quality of Japanese SMEs (Collaboration)
12.	2017	Article	Effects of audit partners on clients’ business risk disclosure Accounting and Business Research 47,pp.780-809 (Collaboration)
13.	2017	Article	The adoption of stock option plans and their effects on firm performance during Japan’s period of corporate governance reform Journal of The Japanese and International Economies 44,pp.13-25 (Collaboration)
14.	2016/05	Article	A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms Working Paper Series, Hitotsubashi University Center for Financial Research G-1-13 (Collaboration)
15.	2016/05	Article	Mandatory adoption of business risk disclosure: evidence from Japanese firms Working Paper Series;Hitotsubashi University Center for Financial Research G-1-14 (Collaboration)
16.	2016/05	Article	Shocks and Shock Absorbers in Japanese Bonds and Banks During the Global Financial Crisis Working Paper Series, Hitotsubashi University Center for Financial Research G-1-16 (Collaboration)
17.	2015/12	Article	Accounting Information Quality and Government Guaranteed Loans: Evidence from Japanese SMEs RIETI Discussion Paper Series 15-E-138 (Collaboration)
18.	2014/12	Article	Effects of Business Risk Disclosures on the Underpricing of IPOs (Collaboration)
19.	2014/03/31	Book	International Perspectives on Accounting and Corporate Behavior pp.Chapter 9 & Chapter 10 (189-246) (Collaboration)
20.	2013/12	Article	An Empirical Analysis of the Herding Behavior of Stock Option Granting (Collaboration)
21.	2013	Article	Japan’s Big 3 Firms’ Response to Clients’ Business Risk: Greater Audit Effort or Higher Audit Fees? International Journal of Auditing 17(2),pp.190-212 (Collaboration)
22.	2011/04	Article	「Rsik Disclosure and the Cost of Equity Capital」 Continuity and Transformations of Accounting: A Collection of Papers（Tokyo Keizai University Accounting Research） pp.pp.113-133. (Single)
23.	2011/02/17	Article	「The effect of non-financial risk information on the evaluation of implied cost of capitals」 Kobe University Discussion Paper Series (2011-7) (Collaboration)
24.	2010/03	Book	Information Security Governance for Enhance Corporate Value (Collaboration)
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■ Academic conference presentation

1.	2022/06/23	Engagement partners' co-working experience and audit quality: Groupthink, smooth communication or both? (Korean Accounting Association)
2.	2021/06/21	Information Transfer of Corporate Disclosure in Pandemic Era (Korean Accounting Association)
3.	2019/08/01	Economic Policy Uncertainty and Earning Management: Effects on governance mechanism in Japan (Economic Policy Uncertainty and Corporate Policies around the World)
4.	2019/06/22	Earnings Quality, Public Debt, and Ownership Structure: Listed Versus Unlisted Public Companies (Korean Accounting Association)
5.	2018/06/30	Who, When, and How Much Corporate Parents Help: Evidence from Japanese Consolidated and Unconsolidated Financial Statements (European Financial Management Association)
6.	2018/06/28	Who, When, and How Much Corporate Parents Help: Evidence from Japanese Consolidated and Unconsolidated Financial Statements (Multinational Finance Society)
7.	2017/08	A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan (The 6th International Accounting Conference (Yogyakarta, Indonesia))
8.	2017/08	A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan (American Accounting Association (San Diego, U.S))
9.	2017/05	Business risk disclosure and firm risk: Evidence from Japan (International conference for Corporate Governance and Sustainable Development Industries,Higher Education, NGOs (Hong Kong))
10.	2016/06/28	Shocks and Shock Absorbers in Japanese Bonds and Banks During the Global Financial Crisis (Multinational Finance Society)
11.	2015/08/12	Shocks and Shock Absorbers in Japanese Bonds and Banks During the Global Financial Crisis (Stanford Summer Juku 2015)
12.	2015/06/29	Accounting Information Quality and Government Guaranteed Loans: Evidence from Japanese SMEs (21nd Annual coference of the Multinational Finance Society(Greece))
13.	2015/06/20	Effects of Audit Partners on Clients’ Business Risk Disclosure (International Symposium on Audit Research 2015(Boston, U.S.A.))
14.	2015/01/06	Business Risk Factors in the IPO Process and their Timely Disclosure in the Secondary Market: Disclosure Roles in Risk Management (Western Risk & Insurance Association (WRIA) 49th annual meeting)
15.	2014/11	Effects of Audit Partners on Clients’ Business Risk Disclosure (International Accounting Conference & Students Forum 2014 (Jakarta, Indonesia))
16.	2013/08/07	How is an auditor involved with corporate business risk disclosure? (American Accounting Association Annual Meeting 2013(Anaheim, U.S.A.))
17.	2013/07/01	A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms (20th Annual Conference of the Multinational Finance Society (Izmir, Turkey))
18.	2013/07/01	A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms (2013 European Finance Association meetings(Cambridge, UK))
19.	2013/06/28	A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms (European Financial Management Association (EFMA) 2013 conference (Reading, UK))
20.	2013/06/21	(韓国会計学会　夏季学術大会)
21.	2013/05/08	How is an auditor involved with corporate business risk disclosure? (European Accounting Association the 36th annual congress (Paris, France))
22.	2012/12/17	Stock option awards: Effects on firm performance and risk-taking during Japan’s corporate governance reforms (The 25th Australasian Finance & Banking Conference (Sydney))
23.	2012/10/23	Stock option awards: Effects on firm performance and risk-taking during Japan’s corporate governance reforms (24th Asian Pacific Conference on International Accounting Issues (Hawaii, U.S.A.))
24.	2012/06/18	Stock Option Awards and Firm Performance:Evidence after Japan’s Corporate Governance Reforms (4th International IFABs Conference(Valencia,Spain))
25.	2011/08/09	「Japanese Big 3 firms response to clients business risk: Greater audit effort or higher fees?」 (American Accounting Association Annual Meeting 2011(Denver, U.S.A.))
26.	2011/08/08	「The effect of non-financial risk information on the evaluation of implied cost of capitals」 (American Accounting Association Annual Meeting 2011(Denver, U.S.A.))
27.	2011/04/21	「Japanese Big 3 firms response to clients business risk: Greater audit effort or higher fees?」 (European Accouting Association 34th Annual Congress(Rome,Italy))
28.	2010/12/09	「Japanese Big 3 firms response to clients business risk: Greater audit effort or higher fees?」 (Taiwan Accounting Association　 2010 Accounting Theory and Practice Conference (Taiwan))
29.	2010/11/29	「Japanese Big 3 firms response to clients business risk: Greater audit effort or higher fees?」 (Asian Academic Accounting Association 　The 11th Annual Conference(Bangkok,Thailand))
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■ Lecturer and lecture

1.	2019/12/23	Earnings management and stock market listing
2.	2016/02/18	Financial Aid from Parents to Children:Lending Inside Japanese Business Groups
3.	2015/11/16	Financial Aid from Parents to Children:Lending Inside Japanese Business Groups
4.	2015/08	Accounting Information Quality and Government Guaranteed Loans: Evidence from Japanese SMEs
5.	2014/10/13	Shocks and Shock Absorbers in Japanese Bonds and Banks During the Global Financial Crisis
6.	2014/08	A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms
7.	2010/07/18	「Japanese Big 3 firms response to clients business risk: Greater audit effort or higher fees?」
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■ Research Field

1.	2022/06	Korean Accounting Association Deloitte Best Paper at 2022 KAA Annual Conference (Engagement partners' co-working experience and audit quality: Groupthink, smooth communication or both?)
2.	2014/11	Best Paper of International Accounting Conference & Student Forum 2014