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Researcher

Associate Professor Youngdeok Lim

My Expertise

Research interests: Capital market research (e.g., analyst forecasting, management forecasting), IFRS, Mandatory auditor rotation, Audit committee, Tax avoidance, Capital gains tax

Teaching interests: Financial accounting, Financial statement analysis, Auditing, International accounting

Fields of Research (FoR)

Auditing and accountability, Financial accounting, International accounting, Taxation accounting

Biography

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 Sydney Business School in 2009. Currently, he teaches financial accounting in the undergraduate and postgraduate programs. He also has experience in teaching financial accounting...view more

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 Sydney Business School in 2009. Currently, he teaches financial accounting in the undergraduate and postgraduate programs. He also has 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, Canadian Tax JournalAustralian Tax Forum, Journal of Banking and Finance, European Journal of Marketing. Journal of Accounting, Auditing and Finance, Abacus, British Journal of Management, and Korean Accounting Review.

He is a co-editor of eJournal of Tax Research (A-ranked journal) and an associate editor of Managerial Auditing Journal (A-ranked journal). He is also an ARC assessor and an ad hoc referee of many 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


My Grants

  • AFAANZ research grant 2023-2024 $5,500 (with Rodney Brown)
  • 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 
     

My Awards

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


My Research Supervision


Areas of supervision

PhDs

Eunice Khoo, Jointly supervised with Professor Gary Monroe, Placement: Australian National University

Dale Fu, Jointly supervised with Professor Elizabeth Carson, Placement: Deakin University

John Minas, Jointly supervised with Professor Chris Evans, Placement: Monash University

Jingduan Li, Jointly supervised with Associate Professor Richard Morris

 


My Engagement


·     

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)

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Location

Room 3069 Quadrangle building - Ref E15

Contact

+61 2 9385 6081