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

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