Cal State Fullerton’s M.S. in Accountancy program features world-class research and teaching faculty who bring the latest business trends and have vast networks in academia and industry.
Among these educators is Associate Professor of Accounting Pureum Kim, who earned his Ph.D. in business administration from USC in 2017 and completed his dissertation on the effect of Securities and Exchange Commission comments on initial public offerings.
Kim earned a Master of Arts in accounting, Bachelor of Science in economics and Bachelor of Arts in psychology from Duke University. For the past eight years, he has taught in the College of Business and Economics at Cal State Fullerton, with research focused on the effect of SEC regulation and corporate governance on initial public offerings, audit quality and hedge fund activism.
Recently, Kim’s research has focused on audit quality and non-Generally Accepted Accounting Principles, and he is currently studying critical audit matters.
“We find that firms that receive more CAMs are more likely to have higher auditor turnover,” said Kim. “The results are interesting as it shows that auditors do not like risky firms and that audit committees also don’t like auditors that issue too many CAMs because it may make the firm look riskier.”
Read more in CSUF Business News.