Youngdeok Lim

Senior Lecturer

Dr Youngdeok Lim

Senior Lecturer

School of Accounting - BA, Seoul National University | MS and PhD, Korea Advanced Institute of Science and Technology | CA | CPA (USA) | FRM

About Youngdeok

Youngdeok Lim joined the School of Accounting, UNSW Australia Business School in 2009. Currently he teaches financial accounting in the undergraduate program. He also has an experience in teaching financial accounting in MBA program at KAIST Business School in Seoul. He was a visiting scholar at Columbia Business School in New York during his sabbatical leave in 2012.

His research interests include conflicts of interest in financial analysts, tax avoidance, shareholder activism, mandatory audit firm rotation policy and supply chain risk management. He has published articles in leading academic journals including Contemporary Accounting Research, Journal of Banking and Finance, British Journal of Management, eJournal of Tax Research, Review of Quantitative Finance and Accounting, and Korean Accounting Review. He is also an ad hoc referee of a number of journals and conferences, such as Journal of Banking and Finance, Auditing: A Journal of Practice & Theory, Journal of Business Ethics, Corporate Governance: An International Review, American Accounting Association annual conference, and Accounting & Finance Association of Australia and New Zealand annual conference.

Teaching and Supervision

Courses Taught

  • ACCT1501 Accounting and Financial Management 1A
  • ACCT4851/5951 (Current Developments in Accounting Research Financial)

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/youngdeoklim

Journal articles
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Lim YOUNGDEOK; Lee JJ; Kim H, 2021, 'Customer satisfaction and implied cost of equity', Australasian Marketing Journal
2021
Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 35
2020
Khoo ES; Lim Y; Monroe G, 2020, 'Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process', Abacus: a journal of accounting, finance and business studies, vol. 56, pp. 348 - 406, http://dx.doi.org/10.1111/abac.12201
2020
Khoo E; Lim Y; Monroe G, 2020, 'Corporate Reputation and the Timeliness of External Audit and Earnings Announcement', International Journal of Auditing, vol. 24, pp. 366 - 395, http://dx.doi.org/10.1111/ijau.12202
2020
Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, vol. 17, pp. 134 - 167
2020
Lim Y; Monroe GS, 2020, 'Analyst Coverage and Audit Fees: International Evidence', Journal of Accounting, Auditing and Finance, pp. 0148558X2092824 - 0148558X2092824, http://dx.doi.org/10.1177/0148558X20928243
2020
Lim Y; Kim H, 2019, 'Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts', Journal of Contemporary Accounting and Economics, vol. 15, pp. 224 - 242, http://dx.doi.org/10.1016/j.jcae.2019.100156
2019
Minas J; Lim Y; Evans C, 2018, 'The impact of tax rate changes on capital gains realisations: evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 33, pp. 635 - 666
2018
Lee J; Lim Y; Oh H, 2018, 'Does customer satisfaction matter to managers' earnings forecasts and stock returns?', European Journal of Marketing, vol. 52, pp. 2026 - 2051, http://dx.doi.org/10.1108/EJM-06-2017-0422
2018
Kim H; Kwak B; Lim Y; Yu J, 2015, 'Audit committee accounting expertise, CEO power, and audit pricing', Asia-Pacific Journal of Accounting and Economics, vol. 24, pp. 1 - 19, http://dx.doi.org/10.1080/16081625.2015.1105753
2015
Lim Y; Evans C; Minas J, 2015, 'Taxing personal capital gains in Australia: An alternative way forward', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 30, pp. 735 - 761, http://search.informit.com.au/documentSummary;dn=703436061355297;res=IELAPA
2015
Kwon SY; Lim Y; Simnett R, 2014, 'The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market', AUDITING: A Journal of Practice & Theory, vol. 33, pp. 167 - 196, http://dx.doi.org/10.2308/ajpt-50814
2014
Minas JW; lim Y, 2013, 'Taxing capital gains – views from Australia, Canada and the United States', eJournal of Tax Research, vol. 11, pp. 191 - 215
2013
Lim Y, 2012, 'Tax Avoidance and Underleverage Puzzle: Korean Evidence', Review of Quantitative Finance and Accounting, vol. 39, pp. 333 - 360, http://dx.doi.org/10.1007/s11156-011-0258-8
2012
Lim Y; Jung K, 2012, 'Conflict of Interest or Information Sharing? Evidence from Affiliated Analyst Performance in Korea', Contemporary Accounting Research, vol. 29, pp. 505 - 537, http://dx.doi.org/10.1111/j.1911-3846.2011.01112.x
2012
Lim Y, 2011, 'Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea', Journal of Banking and Finance, vol. 35, pp. 456 - 470, http://dx.doi.org/10.1016/j.jbankfin.2010.08.021
2011
Jung K; Lim Y; Oh J, 2011, 'A Model for Measuring Supplier Risk: Do Operational Capability Indicators Enhance the Prediction Accuracy of Supplier Risk?', British Journal of Management, vol. 22, pp. 606 - 627, http://dx.doi.org/10.1111/j.1467-8551.2010.00697.x
2011
Lim Y; Kwon SY; Kwon SY, 2008, 'The Effect of Auditors’ Industry Expertise on the Relation between Auditor Tenure and Audit Quality and Profile Analysis of Mandatorily Rotated Auditors', Korean Accounting Journal, vol. 17, pp. 1 - 38
2008
Lim Y, 2006, 'Auditor Tenure and Audit Quality: Evidence from the Korean Audit Market.', Korean Accounting Review, vol. 31, pp. 183 - 213
2006
Lim Y, 2005, 'Does Credit Rating Affect Relation between Audit Tenure and Audit Quality in Voluntary Audit Rotation Environment?', Accounting & Auditing Research, vol. 42, pp. 443 - 461
2005
Conference Papers
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Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020
2020
Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020 - 24 January 2020
2020
Fu D; Carson E; Lim Y, 2018, 'Group audits and corporate tax aggressiveness', canberra, presented at 16th ANCAAR Audit Research Forum, canberra, 07 December 2018 - 08 December 2018
2018
Lee J; LIM Y; Kim H, 2017, 'The effect of customer satisfaction on implied cost of equity', in The effect of customer satisfaction on implied cost of equity, The 2017 American Accounting Association Annual Meeting, San Diego, USA, presented at The 2017 American Accounting Association Annual Meeting, San Diego, USA, 05 August 2017 - 09 August 2017
2017
Lee J; LIM Y; OH H, 2017, 'Flow of customer satisfaction information: Impact on earnings forecasts and financial market', in Chandy R; Inman J; Moorman C (eds.), Winter Marketing Academic Conference 2017: Better Marketing for a Better World., American Marketing Association, Orlando, USA, presented at The 2017 Winter American Marketing Association Conference, Orlando, USA, 17 February 2017 - 19 February 2017
2017
Lee J; Lim Y, 2017, 'Customer satisfaction and the implied cost of equity: Moderating effects of market conditions.', in Customer satisfaction and the implied cost of equity: Moderating effects of market conditions., The 20th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, presented at The 20th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 05 November 2017 - 08 November 2017
2017
Lim Y; Kim H, 2016, 'Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts', New York, presented at American Accounting Association, New York, 06 August 2016 - 10 August 2016
2016
Lee J; LIM Y; OH H, 2016, 'Customer satisfaction and management earnings forecasts', in Customer satisfaction and management earnings forecasts, The 2016 American Accounting Association Western Region Meeting, Seattle, WA, presented at The 2016 American Accounting Association Western Region Meeting, Seattle, WA, 05 May 2016 - 07 May 2016
2016
Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', in ‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’, 2016 AFAANZ Conference, Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016
2016
Lim Y; Minas J; Evans C, 2016, 'Alternatives to the 50 per cent CGT discount', in Alternatives to the 50 per cent CGT discount, Australasian Tax Teachers Association conference, Sydney, presented at Australasian Tax Teachers Association conference, Sydney, 20 January 2016 - 22 January 2016
2016
Lim Y; Hwang I, 2015, 'The influence of NASD rule 2711 on the usefulness of analyst stock recommendations prior to corporate bankruptcy', in The influence of NASD rule 2711 on the usefulness of analyst stock recommendations prior to corporate bankruptcy, Accounting and Finance Association of Australia and New Zealand, hobart, presented at Accounting and Finance Association of Australia and New Zealand, hobart, 05 July 2015 - 07 July 2015
2015
Brown R; Evans C; Lim Y, 2015, 'The impact of corporate tax avoidance within a full dividend imputation system: Evidence from Australia', Said Business School, Oxford University, presented at Oxford Centre for Business Taxation Doctoral Colloquium, Said Business School, Oxford University, 29 September 2015 - 30 September 2015
2015
Lim Y; Hyung I, 2014, 'Investor reactions to management forecasts and analysts; information environment', in AFAANZ (ed.), Investor reactions to management forecasts and analysts; information environment, Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014
2014
Monroe G; Lim Y; Suwardi S, 2013, 'The Effect of Analyst Coverage on Audit Fees: International Evidence,', in American Accounting Association (ed.), American Accounting Association Annual Meeting, American Accounting Association Annual Meeting, Anaheim, USA, presented at American Accounting Association Annual Meeting, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
2013
Lim Y, 2012, 'Does mandatory audit firm rotation matter to investors?', in Programme & Proceedings American Accounting Association Annual Meeting, American Accounting Association, USA, presented at American Accounting Association Annual Meeting, Washington DC, USA, 04 August 2012 - 08 August 2012
2012
Lim Y, 2010, 'Tax Avoidance, Cost of Debt and Shareholder Activism: Korean Evidence,', in AFAANZ Conference, AFAANZ Conference 2010, New Zealand, pp. 1 - 46, presented at AFAANZ Conference 2010, Christchurch
2010
Lim Y, 2010, 'Tax avoidance and underleverage puzzle: Korean Evidence', in 5th International Workshop on Accounting and Regulation 2010, 5th International Workshop on Accounting and Regulation, Italy, pp. 1 - 45, presented at 5th International Workshop on Accounting and Regulation, Sienna, Italy, 23 September 2010 - 25 September 2010
2010
Conference Presentations
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Kayis-Kumar A; Deady M; Noone J; Walpole M; Harvey S; Mackenzie G; Lim Y, 2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
2020
Conference Abstracts
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Lee J; Lim Y; Oh H, 2016, 'Customer satisfaction and management earnings forecasts', in The 2016 American Accounting Association Western Region Meeting, The 2016 American Accounting Association Western Region Meeting, Seattle, WA, USA, presented at The 2016 American Accounting Association Western Region Meeting, Seattle, WA, USA, 05 May 2016 - 07 May 2016, http://aaahq.org/Meetings/2016/Western-Region/Program
2016

Best CSR paper Award at the AFAANZ Conference (with Eunice Khoo and Gary Monroe), 2019

Best Audit Paper Award at the AFAANZ Conference (with Eunice Khoo and Gary Monroe), 2018

Best Tax Paper Award at the AFAANZ Conference (with Rodney Brown and Chris Evans), 2016

Best tax research award in ATTA conference (with John Minas and Chris Evans), 2016

Non-Professorial Research Achievement Awards for outstanding research, 2012

Best paper award in Annual Paris Conference on Business and Social Sciences, 2012

Fellowship, Citi-KAIST Finance Sector Talent Development Program, 2008

Best manuscript award, Korean Finance Association, 2007

Best term paper award, Financial news, 2004

  • Health@Business Seed Fund (with Ann Kayis-Kumar, Mark Deady, Jack Noone, Michael Walpole, Samuel Harvey, Gordon Mackenzie) 2020 $13,000 
  • Linkage Research Seed Fund (with Chris Evans, Ann Kayis-Kumar) 2019 $23,000 
  • Summer Research Scholarships 2019/2020 Program $5,000 (with Chris Evans, Ann Kayis-Kumar)
  • Summer Research Scholarships 2018/2019 Program $5,000 (with Chris Evans, Ann Kayis-Kumar)
  • International Research Collaboration Travel Funds 2019 $8,000 
  • UNSW Business School Research Grants (BSRG) 2017 $20,000 (with Jiyeon Lee) 
  • AFAANZ research grant 2016-2017 $5,000 (with Jiyeon Lee)
  • UNSW Business School Strategy 2020 Network 2015-2019 $250,000 (with Roger Simnett; Ken Trotman; Gary Monroe; Elizabeth Carson; Wei Chen; Kathleen Goode; Per Tronnes) 
  • CPA Australia The Global Research Perspectives Program, 2015-2016 $24,500 (with Chris Evans)
  • UNSW Business School Research Grants (BSRG) 2013 $16,000 
  • UNSW Business School Special Research Grant (SRG) 2012 $8,000 
  • UNSW Business School Research Grants (BSRG) 2011 $20,000 
  • UNSW Business School Special Research Grant (SRG) 2010 $9,998 
     

Capital market research, Mandatory auditor rotation, Supply chain risk management, Tax avoidance and teaching interests include Financial accounting, Financial statement analysis, International accounting, Managerial accounting

Brown R; Evans C; Lim Y, 2020, The impact of full franking refundability on corporate tax avoidance, https://www.austaxpolicy.com/the-impact-of-full-franking-credit-refundability-on-corporate-tax-avoidance/
2020