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Associate Professor Youngdeok Lim
Associate Professor

Associate Professor Youngdeok Lim

Business School
School of Accounting, Auditing and Taxation

Associate Professor

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

About Youngdeok

Youngdeok Lim joined the School of Accounting, UNSW Australia Business School in 2009. Currently he teaches financial accounting in the undergraduate and postgraduate 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, Auditing: A Journal of Practice & Theory, Journal of Business, Finance and Accounting, Journal of Accounting, Auditing and Finance, Abacus, Journal of Banking and Finance, European Journal of Marketing. Australian Tax Forum, British Journal of Management, and Korean Accounting Review.

He is a co-editor in eJournal of Tax Research (A-ranked journal) and an associate editor in Managerial Auditing Journal (A-ranked journal). He is also an ARC assessor and also an ad hoc referee of a number of journals and conferences, such as Review of Accounting Studies, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Journal of Banking and Finance, Journal of Business Ethics, 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)
  • ACCT5907 International Financial Statement Analysis

UNSW Business School profile: https://www.business.unsw.edu.au/our-people/youngdeoklim
Phone
+61 2 9385 6081
E-mail
youngdeok.lim@unsw.edu.au
Location
Room 3069 Quadrangle building - Ref E15
  • Journal articles | 2022
    2022, 'Analyst Coverage and Audit Fees: International Evidence', Journal of Accounting, Auditing and Finance, 37, pp. 466 - 492, http://dx.doi.org/10.1177/0148558X20928243
    Journal articles | 2022
    2022, 'Do Firms Learn from Pre-announcement Experience? Evidence from Optimistic Pre-announcements and Market Responses', Abacus, 58, pp. 365 - 392, http://dx.doi.org/10.1111/abac.12242
    Journal articles | 2022
    2022, 'Tax Accounting for Financial Wellbeing: Quantifying the Unmet need for Pro Bono Tax Advice', Australian Tax Review, 51, pp. 228 - 257, https://legal.thomsonreuters.com.au/australian-tax-review-parts/productdetail/50604
    Journal articles | 2022
    2022, 'The Impact of IFRS on the Use of Private Debt Covenants: International Evidence', Journal of International Accounting Research, 21, pp. 125 - 150, http://dx.doi.org/10.2308/JIAR-2021-085
    Journal articles | 2022
    2022, 'The exploitation of tax professional expenses for tax minimisation: Evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 37, pp. 295 - 318, https://search.informit.org/doi/10.3316/informit.20220804071765
    Journal articles | 2021
    2021, 'Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry', Journal of Contemporary Accounting and Economics, 17, pp. 100254 - 100254, http://dx.doi.org/10.1016/j.jcae.2021.100254
    Journal articles | 2021
    2021, 'CSR Performance and the Reputational Incentives of Independent Directors', Journal of Business Finance and Accounting, http://dx.doi.org/10.1111/jbfa.12569
    Journal articles | 2021
    2021, 'Customer satisfaction and implied cost of equity', Australasian Marketing Journal, 29, pp. 364 - 378, http://dx.doi.org/10.1177/1839334921993951
    Journal articles | 2021
    2021, 'The Australian experience with capital gains preferential tax treatment: Possible lessons for Canada', Canadian Tax Journal, 69, http://dx.doi.org/10.32721/ctj.2021.69.4.pf.minas
    Journal articles | 2020
    2020, 'Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process', Abacus: a journal of accounting, finance and business studies, 56, pp. 348 - 406, http://dx.doi.org/10.1111/abac.12201
    Journal articles | 2020
    2020, 'Corporate Reputation and the Timeliness of External Audit and Earnings Announcement', International Journal of Auditing, 24, pp. 366 - 395, http://dx.doi.org/10.1111/ijau.12202
    Journal articles | 2020
    2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, 17, pp. 134 - 167, http://classic.austlii.edu.au/au/journals/eJlTaxR/2020/1.html
    Journal articles | 2020
    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, 35, pp. 143 - 170, https://search.informit.org/doi/epdf/10.3316/informit.255532586461407
    Journal articles | 2019
    Lim Y; Kim H, 2019, 'Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts', Journal of Contemporary Accounting and Economics, 15, pp. 224 - 242, http://dx.doi.org/10.1016/j.jcae.2019.100156
    Journal articles | 2018
    2018, 'Does customer satisfaction matter to managers' earnings forecasts and stock returns?', European Journal of Marketing, 52, pp. 2026 - 2051, http://dx.doi.org/10.1108/EJM-06-2017-0422
    Journal articles | 2018
    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, 33, pp. 635 - 666
    Journal articles | 2015
    Evans C; Minas J; Lim Y, 2015, 'Taxing personal capital gains in Australia: An alternative way forward', Australian Tax Forum: a journal of taxation policy, law and reform, 30, pp. 735 - 761, http://search.informit.com.au/documentSummary;dn=703436061355297;res=IELAPA
    Journal articles | 2015
    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, 24, pp. 1 - 19, http://dx.doi.org/10.1080/16081625.2015.1105753
    Journal articles | 2014
    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, 33, pp. 167 - 196, http://dx.doi.org/10.2308/ajpt-50814
    Journal articles | 2013
    Minas JW; lim Y, 2013, 'Taxing capital gains – views from Australia, Canada and the United States', eJournal of Tax Research, 11, pp. 191 - 215
    Journal articles | 2012
    2012, 'Conflict of Interest or Information Sharing? Evidence from Affiliated Analyst Performance in Korea', Contemporary Accounting Research, 29, pp. 505 - 537, http://dx.doi.org/10.1111/j.1911-3846.2011.01112.x
    Journal articles | 2012
    2012, 'Tax Avoidance and Underleverage Puzzle: Korean Evidence', Review of Quantitative Finance and Accounting, 39, pp. 333 - 360, http://dx.doi.org/10.1007/s11156-011-0258-8
    Journal articles | 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, 22, pp. 606 - 627, http://dx.doi.org/10.1111/j.1467-8551.2010.00697.x
    Journal articles | 2011
    2011, 'Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea', Journal of Banking and Finance, 35, pp. 456 - 470, http://dx.doi.org/10.1016/j.jbankfin.2010.08.021
    Journal articles | 2008
    Kwon SY; Lim Y; Ma HY, 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, 17, pp. 1 - 38
    Journal articles | 2006
    Lim Y, 2006, 'Auditor Tenure and Audit Quality: Evidence from the Korean Audit Market.', Korean Accounting Review, 31, pp. 183 - 213
    Journal articles | 2005
    Lim Y, 2005, 'Does Credit Rating Affect Relation between Audit Tenure and Audit Quality in Voluntary Audit Rotation Environment?', Accounting & Auditing Research, 42, pp. 443 - 461
  • Conference Presentations | 2023
    2023, 'Identifying and supporting women experiencing economic abuse as part of domestic and family violence: An exploratory study', presented at 15th International Conference Tax Administration, Sydney, 04 April 2023 - 05 April 2023
    Conference Papers | 2021
    2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Durham University, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, 31 August 2021
    Conference Papers | 2021
    2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Monash Law School, presented at The Critical Tax Symposium, Monash Law School, 15 July 2021
    Conference Presentations | 2020
    2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
    Conference Papers | 2020
    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
    Conference Papers | 2020
    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
    Conference Papers | 2018
    2018, 'Group audits and corporate tax aggressiveness', canberra, presented at 16th ANCAAR Audit Research Forum, canberra, 07 December 2018 - 08 December 2018
    Conference Papers | 2017
    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
    Conference Papers | 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
    Conference Papers | 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
    Conference Papers | 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
    Conference Papers | 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
    Conference Abstracts | 2016
    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
    Conference Papers | 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
    Conference Papers | 2016
    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
    Conference Papers | 2015
    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
    Conference Papers | 2015
    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
    Conference Papers | 2014
    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
    Conference Papers | 2013
    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
    Conference Papers | 2012
    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
    Conference Papers | 2010
    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
    Conference Papers | 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

  • Australian Human Rights Institute (with Ann Kayis-Kumar, Jack Noone, Michael Walpole, Jan Breckenridge, Lily Pan) 2021 $9,986
  • 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 
     

Best tax research award in ATTA conference (with John Minas and James Minas), 2023

The Cedric Sandford Medal for the best conference paper at the International Tax Administration Conference (with Ann Kayis-Kumar; Michael Walpole; Jack Noone; Gordon Mackenzie), 2021

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 at UNSW Business School, 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

·      The Income Tax at 100 Years: Is it time to scrap the CGT discount? (with John Minas, Chris Evans, Austaxpolicy, 2016)

·      Why an upbeat forecast based on customer satisfaction backfires (with Jiyeon Lee, BusinessThink, 2019)

·      Do tax rate changes have an impact on capital gains realisations? Evidence from Australia (with John Minas, Chris Evans, Austaxpolicy, 2019)

·      Are we paying too high a price? The cost of managing tax affairs deduction in Australia (with Ann Kayis-Kumar, Chris Evans The Conversation, 2020)

·      The impact of full franking credit refundability on corporate tax avoidance (with Rodney Brown, Chris Evans, Austaxpolicy, 2020)