The mission of the Santa Clara University accounting department is to prepare students for professional success in Silicon Valley and other dynamic business environments, to be recognized internationally for the quality of faculty research, and to foster strong bonds with our professional community.

The Accounting Department shares with the University its fundamental mission to make student learning its central focus. Our goal is to develop superior students who will be sought for their skills, integrity, and professional attitude. We fulfill this mission through our involvement in several academic programs in which we strive to impart the accounting knowledge and ethical values that students in these programs need to understand and use accounting information in their professional business careers. We facilitate our students’ transition from the academic community to the professional community by promoting accounting scholarships, internships, and events that encourage student interaction with practicing accountants.

The Accounting Department promotes its overall mission by engaging in empirically- driven discipline-based scholarship, practice-driven advances, and pedagogical research on important accounting issues that is disseminated to our students, accounting scholars, and the business community through classroom settings, workshop presentations, and peer-reviewed articles. Our goal is to continuously improve the classroom experience and lead accounting thought through a mix of original research and thought-provoking commentary on accounting-related topics.

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Submissions from 2017

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Country-level institutions, firm value, and the role of corporate social responsibility initiatives, Sadok El Ghoul, Omrane Guedhami, and Yongtae Kim

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Languages and earnings management, Jaehyeon Kim, Yongtae Kim, and Jian Zhou

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Does the cessation of quarterly earnings guidance reduce investors’ short-termism?, Yongtae Kim, Lixin (Nancy) Su, and Xindong (Kevin) Zhu

Submissions from 2015

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Common auditors in M&A transactions, Ye Cai, Yongtae Kim, Jong Chool Park, and Hal D. White

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Is Institutional Ownership Related to Corporate Social Responsibility? The Nonlinear Relation and Its Implication for Stock Return Volatility, Maretno Harjoto, Hoje Jo, and Yongtae Kim

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Discussion of Foreign Ownership and Real Earnings Management: Evidence from Japan, Yongtae Kim

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CEO Equity Incentives and Audit Fees, Yongtae Kim, Haidan Li, and Siqi Li

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Management Earnings Forecasts and Value of Analyst Forecast Revisions, Yongtae Kim and Minsup Song

Submissions from 2014

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Board interlocks and the diffusion of disclosure policy, Ye Cai, Dan S. Dhaliwal, Yongtae Kim, and Carrie Pan

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Corporate social responsibility and stock price crash risk, Yongtae Kim, Haidan Li, and Siqi Li

Submissions from 2012

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Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses, Michael Eames and Yongtae Kim

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Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?, Yongtae Kim, Haidan Li, and Siqi Li

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Are all management earnings forecasts created equal? expectations management versus communication, Yongtae Kim and Myung Seok Park

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Do corporations invest enough in environmental responsibility?, Yongtae Kim and Meir Statman

Submissions from 2011

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Polishing diamonds in the rough: the sources of syndicated venture performance, Sanjiv R. Das, Hoje Jo, and Yongtae Kim

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Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability, Yongtae Kim, Gerald J. Lobo, and Minsup Song

Submissions from 2009

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Market uncertainty and disclosure of internal control deficiencies under the Sarbanes-Oxley Act, Yongtae Kim and Myung Seok Park

Submissions from 2008

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Ethics and disclosure: a study of the financial performance of firms in the seasoned equity offerings market, Hoje Jo and Yongtae Kim

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Positive and negative information transfers from management forecasts, Yongtae Kim, Michael Lacina, and Myung Seok Park

Submissions from 2007

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Disclosure frequency and earnings management, Hoje Jo and Yongtae Kim

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Underwriter choice and earnings management: evidence from seasoned equity offerings, Hoje Jo, Yongtae Kim, and Myung Seok Park

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Bankruptcy probability changes and the differential informativeness of bond upgrades and downgrades, Yongtae Kim and Sandeep Nabar

Submissions from 2005

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Pricing of seasoned equity offers and earnings management, Yongtae Kim and Myung Seok Park