By Associate Professor Youngdeok Lim

Journal articles

Fu Y; Lim Y; Carson E, 2024, 'Accounting firm office size and tax aggressiveness', Accounting and Finance, 64, pp. 1183 - 1219, http://dx.doi.org/10.1111/acfi.13177

Kayis-Kumar A; Lim Y; Noone J; Walpole M; Breckenridge J; Book L, 2023, 'Identifying and supporting financially vulnerable women experiencing economic abuse: a grounded theory approach', eJournal of Tax Research, https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2023-V21-N2-Identifying-and-supporting-finally-vulnerable.pdf

Minas J; Minas J; Lim Y, 2023, 'A cluster analysis of individual taxpayers — what are the characteristics of taxpayers who realise capital gains?', Australian Tax Forum: a journal of taxation policy, law and reform, 38, pp. 245 - 266, https://resources.taxinstitute.com.au/tiausttaxforum/a-cluster-analysis-of-individual-taxpayers-what-are-the-characteristics-of-taxpayers-who-realise-capital-gains

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Mackenzie G, 2022, 'Tax Accounting for Financial Wellbeing: Quantifying the Unmet need for Pro Bono Tax Advice', Australian Tax Review, 51, pp. 228 - 257, https://search.informit.org/doi/abs/10.3316/agispt.20230105081319

Khoo E; Lim Y; Lu L; Monroe G, 2022, 'CSR Performance and the Reputational Incentives of Independent Directors', Journal of Business Finance and Accounting, 49, pp. 841 - 881, http://dx.doi.org/10.1111/jbfa.12569

Lim Y; Evans C; Kayis-Kumar A, 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

Lim Y; Oh HI, 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

Li J; Lim Y; Morris RD, 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

Lim Y; Monroe GS, 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

Minas J; Lim Y; Evans C; François V, 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

Yang S; Lee WJ; Lim Y; Yi CH, 2021, 'Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry', Journal of Contemporary Accounting and Economics, 17, http://dx.doi.org/10.1016/j.jcae.2021.100254

Lim YOUNGDEOK; Lee JJ; Kim H, 2021, 'Customer satisfaction and implied cost of equity', Australasian Marketing Journal, 29, pp. 364 - 378, http://dx.doi.org/10.1177/1839334921993951

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, 56, pp. 348 - 406, http://dx.doi.org/10.1111/abac.12201

Khoo E; Lim Y; Monroe G, 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

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, 35, pp. 143 - 170, https://search.informit.org/doi/epdf/10.3316/informit.255532586461407

Brown R; Lim Y; Evans C, 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

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

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, 33, pp. 635 - 666

Lee J; Lim Y; Oh H, 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

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

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, pp. 1 - 19, http://dx.doi.org/10.1080/16081625.2015.1105753

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

Minas JW; lim Y, 2013, 'Taxing capital gains – views from Australia, Canada and the United States', eJournal of Tax Research, 11, pp. 191 - 215

Lim Y; Jung K, 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

Lim Y, 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

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

Lim Y, 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

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

Lim Y, 2006, 'Auditor Tenure and Audit Quality: Evidence from the Korean Audit Market.', Korean Accounting Review, 31, pp. 183 - 213

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 Papers

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 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

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 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

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

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

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

Lee J; Lim Y, 2017, 'Customer satisfaction and the implied cost of equity: Moderating effects of market conditions.', Kuala Lumpur, Malaysia, presented at The 20th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 05 November 2017 - 08 November 2017

Lee J; LIM Y; Kim H, 2017, 'The effect of customer satisfaction on implied cost of equity', San Diego, USA, presented at The 2017 American Accounting Association Annual Meeting, San Diego, USA, 05 August 2017 - 09 August 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

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

Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016

Lee J; LIM Y; OH H, 2016, 'Customer satisfaction and management earnings forecasts', Seattle, WA, presented at The 2016 American Accounting Association Western Region Meeting, Seattle, WA, 05 May 2016 - 07 May 2016

Lim Y; Minas J; Evans C, 2016, 'Alternatives to the 50 per cent CGT discount', Sydney, presented at Australasian Tax Teachers Association conference, Sydney, 20 January 2016 - 22 January 2016

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

Lim Y; Hwang I, 2015, 'The influence of NASD rule 2711 on the usefulness of analyst stock recommendations prior to corporate bankruptcy', hobart, presented at Accounting and Finance Association of Australia and New Zealand, hobart, 05 July 2015 - 07 July 2015

Lim Y; Hyung I, 2014, 'Investor reactions to management forecasts and analysts; information environment', in AFAANZ (ed.), 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

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, Anaheim, USA, presented at American Accounting Association Annual Meeting, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

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

Lim Y, 2010, 'Tax avoidance and underleverage puzzle: Korean Evidence', in 5th International Workshop on Accounting and Regulation 2010, Italy, pp. 1 - 45, presented at 5th International Workshop on Accounting and Regulation, Sienna, Italy, 23 September 2010 - 25 September 2010

Lim Y, 2010, 'Tax Avoidance, Cost of Debt and Shareholder Activism: Korean Evidence,', in AFAANZ Conference, New Zealand, pp. 1 - 46, presented at AFAANZ Conference 2010, Christchurch

Conference Presentations

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J; Book L, 2024, 'Identifying and supporting financially vulnerable women experiencing economic abuse: A grounded theory approach', presented at 35th Australasian Tax Teachers’ Association Conference, Melbourne, 18 January 2024 - 19 January 2024

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