Joung W. Kim

Dr. Joung W. Kim serves as an Associate Professor of Accounting in the Department of Accounting and Taxation at Nova Southeastern University's H. Wayne Huizenga College of Business & Entrepreneurship. His scholarly work focuses on corporate disclosure strategies, earnings quality, and firm valuation, with significant contributions to understanding XBRL adoption impacts and audit quality determinants. Dr. Kim teaches core accounting courses including Advanced Accounting, Introductory Accounting, and Accounting Theory.

Dr. Kim's educational foundation includes:

• Ph.D. in Business Administration from University of South Carolina-Columbia
• M.Acc. in Accountancy from University of Illinois-Urbana-Champaign
• M.B.A. from University of Korea
• B.A. in Business Administration from Korea University

His research examines how regulatory changes like XBRL mandates affect financial reporting quality, with particular interest in social capital's role in disclosure practices and the relationship between audit data analytics and market reactions. Recent work analyzes going concern opinion accuracy and the impact of detailed footnote tagging on analyst behavior, demonstrating consistent focus on information transparency and market efficiency.

Dr. Kim's publication record shows strong momentum in high-impact journals since 2017, with multiple studies on XBRL implementation and audit analytics reflecting current industry transformations. His work bridges traditional accounting with emerging data science applications, addressing critical questions about disclosure quality in digital financial reporting environments.

As an active educator, Dr. Kim integrates his research expertise into graduate coursework, emphasizing practical applications of financial reporting standards and analytical techniques. His conference presentations at AAA meetings demonstrate ongoing engagement with cutting-edge issues in accounting research and practice, particularly regarding technological disruptions in financial disclosure and auditing.