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Faculties and Research

Portrait of Dr Andrew Yim

Dr Andrew Yim

Senior Lecturer Accounting

Faculty of Finance

Contact

Visit Andrew Yim

Room BR5040, Bunhill Row

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Postal Address

Cass Business School
106 Bunhill Row
London
EC1Y 8TZ
United Kingdom

Overview

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Before joining the Accounting Group at Cass in 2010, Andrew served on the accounting faculty of Tilburg University in the Netherlands and several universities in Hong Kong. He has broad interests in research related to profitability forecasting, firm valuation, segment reporting, corporate diversification, internal capital market, capital budgeting, fraud, and auditing.

Andrew has published and forthcoming articles in Management Science, Review of Accounting Studies, Contemporary Accounting Research, Decision Sciences, and Journal of Economic Psychology. He served as an editorial board member of Auditing: A Journal of Practice & Theory, an official journal of the Auditing Section of American Accounting Association. He has been invited by schools around the world to present his work in their research seminars. The schools include (UK) Cambridge Judge Business School, London School of Economics and Political Science, Lancaster University Management School; (Germany) Mannheim Business School; (Austria) Vienna Graduate School of Finance; (Norway) Norwegian School of Economics and Business Administration; (Canada) The University of Alberta School of Business; (US) North Carolina State University; (Australia) The University of Technology, Sydney; (China) Tsinghua University School of Economics and Management, Fudan University School of Management.

Andrew does both theoretical modeling and empirical archival research. He uses economics-based research methodologies. This is not restricted to the orthodox “rational man” paradigm. He looks forward to incorporating in his future analytical research the latest development of (rigorously theorized) unorthodox approaches, such as regret minimization and reference-dependent utility models.

Andrew's recent teaching focus is on company valuation and financial statement analysis. He has also taught courses in management accounting for years at various levels, as well as in advanced financial accounting (IFRS), auditing, game theory, and economics.

Qualifications

PhD (Yale) and BSc (CUHK).

Memberships of Professional Organisations

  1. Member, Game Theory Society, 2001 – 2012
  2. Member, American Accounting Association, 1995 – 2012
  3. Member, American Economic Association, 1989 – 2012

Expertise

Primary Topics

  • Accounting
  • Auditing

Additional Topics

  • Management Science
  • Microeconomics

Industries/Professions

  • accountancy firms

Research Topics

Operating and Gross Profitability Forecasts and the Cross-Section of Expected Returns
(with Tony Tian)
Segment-based Earnings Forecasts and Firm Valuation
Performance Benchmarks and Earnings Manipulation Arising From Reference-dependent Utility
Name
Paul Douglas
Attendance
Mar 2015 – present, part-time
Thesis Title
Executive PhD program - Accounting Topic
Role
1st Supervisor

Conference Papers and Proceedings (34)

  1. Yim, A. (2011). Are Positive Reactions to Bad News Plausible? The Consideration of Fraud Detection in Audit and Reporting Delays. Tsinghua University School of Economics and Management Beijing, China.
  2. Yim, A. (2011). Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing. 16th World Congress of International Economic Association .
  3. Yim, A. (2011). Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing. 7th Accounting Research Workshop (ARW) Fribourg, Switzerland.
  4. Yim, A. (2011). Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing. 9th Annual International Industrial Organization Conference (IIOC) Boston, MA.
  5. Yim, A. (2011). Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing. The 38th Annual Conference of the European Association for Research in Industrial Economics (EARIE) Stockholm, Sweden.
  6. Yim, A. (2011). Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing. The Econometric Society European Meeting (ESEM) Olso, Norway.
  7. Yim, A. (2011). Fraud Detection and Financial Reporting and Audit Delay. University of Alberta Business School Edmonton, Canada.
  8. Tan, F. and Yim, A. (2010). Deterrance Effects of Auditing Rules: An Experimental Study. Behavioral Decision Research in Management (BDRM) Conference Carnegie Mellon University.
  9. Tan, F. and Yim, A. (2010). Deterrence Effects of Auditing Rules: An Experimental Study. International Institute of Public Finance (IIPF) Congress Uppsala, Sweden.
  10. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. AAA Auditing Section Mid-year Conference San Diego, CA.
  11. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. AAA Forensic and Investigative Accounting Section Research Conference Baton Rouge, Louisiana.
  12. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Annual Congress of the European Accounting Association Istanbul, Turkey.
  13. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Cambridge Judge Business School Cambridge, UK.
  14. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. European Risk Conference on Perspectives in Risk Management: Accounting, Governance and Internal Control Nottingham, UK.
  15. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Fudan School of Management Shanghai, China.
  16. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Hong Kong Baptist University Hong Kong.
  17. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Lancaster University Management School Lancaster, UK.
  18. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Wang Yanan Institute for Studies in Economics (WISE), Xiamen University Xiamen, China.
  19. Yim, A. (2010). Fraud Detection and Financial Reporting and Audit Delay. Workshop on Accounting and Economics Vienna, Austria.
  20. Yim, A. (2010). Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing. European School of New Institutional Economics (ESNIE) Cargese Institute of Scientific Studies, France.
  21. Yim, A. (2009). Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets. Accounting Research Workshop University of Bern, Switzerland.
  22. Yim, A. (2009). Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets. Jenkins Graduate School of Management, North Carolina State University Raleigh, North Carolina.
  23. Yim, A. (2009). Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets. Vienna Graduate School of Finance Vienna, Austria.
  24. Yim, A. (2009). Fraud Detection and Financial Reporting and Audit Delay. London School of Economics and Political Science London, UK.
  25. Yim, A. (2009). Fraud Detection and Financial Reporting and Audit Delay. European Audit Research Network (EARNet) Symposium University of Valencia, Spain.
  26. Yim, A. and Fung, S. (2009). Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption. Australian Summer Accounting Conference University of Technology, Sydney.
  27. Yim, A. (2009). Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing. European Risk Conference on Risk and Accounting Deloitte's training centre in London, UK.
  28. Yim, A. (2008). Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees. World Congress of the Game Theory Society Northwestern University.
  29. Yim, A. and Fung, S. (2007). Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption. Norwegian School of Economics & Business Administration (NHH) Bergen, Norway.
  30. Yim, A. (2007). Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption. Tilburg School of Economics and Management Tilburg, The Netherlands.
  31. Yim, A. (1999). Reduced Cost of Law Enforcement: A Model with Ambiguity Aversion. North American Summer Meetings of the Econometric Society University of Wisconsin - Madison,.
  32. Yim, A. (1996). Renegotiable Contracts and Advantage of Wider Information Asymmetry: Why Local Reporting for Division Controllership Can be Desirable. North American Winter Meetings of the Econometric Society San Francisco, California.
  33. Yim, A. (1995). Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless. Annual Meeting of the American Accounting Association Orlando, Florida.
  34. Yim, A. (1995). Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless. World Congress of the Econometric Society Tokyo, Japan.

Journal Articles (6)

  1. Tan, F. and Yim, A. (2014). Can strategic uncertainty help deter tax evasion? An experiment on auditing rules. Journal of Economic Psychology, 40(Special Issue), pp. 161–174. doi:10.1016/j.joep.2012.11.005.
  2. Yim, A. (2014). Failure risk and quality cost management in single versus multiple sourcing decision. Decision Sciences, 45(2), pp. 341–354. doi:10.1111/deci.12070.
  3. Tan, F. and Yim, A. (2011). Can Strategic Uncertainty Help Deter Tax Evasion? An Experiment on Auditing Rules. SSRN Electronic Journal . doi:10.2139/ssrn.1964730.
  4. Yim, A. (2009). Efficient committed budget for implementing target audit probability for many inspectees. Management Science, 55(12), pp. 2000–2018. doi:10.1287/mnsc.1090.1083.
  5. Yim, A. (2001). Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless. Review of Accounting Studies, 6(1), pp. 77–108. doi:10.1023/A:1011386104784.
  6. Schröder, D. and Yim, A. Industry Effects in Firm and Segment Profitability Forecasting. Contemporary Accounting Research .

Reports (8)

  1. Bilinski, P. and Yim, A. (2015). How Accounting Firms Compete for Financial Advisory Roles in the M&A Market..
  2. Yim, A. (2014). Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment. SSRN Working Paper.
  3. Yim, A. (2013). Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing. SSRN Working Paper.
  4. Yim, A. (2012). Are Positive Reactions to Bad News Plausible? The Consideration of Fraud Detection in Audit and Reporting Delays. SSRN Working Paper.
  5. Tan, F. and Yim, A. (2011). Can Transparency Hurt? An Experiment on Whether Disclosure of Audit Policy Details Reduces Tax Compliance. Working Paper.
  6. Tan, F. and Yim, A. (2011). Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules. SSRN Working Paper.
  7. Yim, A. (2009). Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets. Poole College of Management Working Paper.
  8. Fung, S. and Yim, A. (2009). Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption. Working Paper.

Editorial Activities (19)

  1. Accounting and Business Research, Referee, 2015 – present.
  2. Economic Modelling, Referee, 2015 – present.
  3. Journal of Economic Behavior and Organization, Referee, 2015 – present.
  4. Research grant application submitted to National Science Centre (NCN) Poland, Referee, 2014.
  5. Accounting Research Journal, Referee, 2014 – present.
  6. Economics & Politics, Referee, 2013 – present.
  7. International Journal of Production Economics, Referee, 2013 – present.
  8. Journal of Public Economics, Referee, 2013 – present.
  9. Auditing: A Journal of Practice and Theory, Member of Editorial Board, 2012 – 2014.
  10. Research grant application submitted to Romanian National Council for Scientific Research, Referee, 2012.
  11. Textbook to be published by Wiley, Referee, 2012.
  12. European Accounting Review, Referee, 2012 – present.
  13. Production and Operations Management, Referee, 2012 – present.
  14. Auditing: A Journal of Practice and Theory, Referee, 2011 – present.
  15. European Journal of Operational Research, Referee, 2011 – present.
  16. Journal of Management Accounting Research, Referee, 2009 – present.
  17. OR Spectrum, Referee, 2008 – 2009.
  18. Asia-Pacific Journal of Accounting and Economics, Referee, 2004 – 2005.
  19. Management Science, Referee, 2000 – 2001.

Events/Conferences (43)

  1. Mannheim Business School. (Seminar) Mannheim, Germany (2014). Invited speaker.
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  2. International Business School Suzhou (IBSS), Xi'an Jiaotong-Liverpool University (XJTLU). (Seminar) Suzhou, China (2014). Invited speaker.
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  3. Dept. of Economics and Finance, Brunel University. (Seminar) London (2014). Invited speaker.
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  4. IAAER World Congress of Accounting Educators and Researchers. (Conference) Florence, Italy (2014).
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  5. Annual Congress of the European Accounting Association. (Conference) Tallinn, Estonia (2014).
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  6. Annual Conference of British Accounting and Finance Association (BAFA). (Conference) London, UK (2014).
    Paper: Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?
    Author: Yim A
    Co-authors: D Schroeder
  7. Asian Meeting of Econometric Society (AMES). (Conference) Singapore (2013).
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  8. Accounting Research Workshop (ARW). (Conference) Basel, Switzerland (2013).
    Paper: Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    Author: Yim A
  9. University of Alberta Business School. (Seminar) Edmonton, Canada (2011). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Co-authors: Yim A
  10. Tsinghua University School of Economics and Management. (Seminar) Beijing, China (2011). Invited speaker.
    Paper: Are Positive Reactions to Bad News Plausible? The Consideration of Fraud Detection in Audit and Reporting Delays
    Author: Yim A
  11. The Econometric Society European Meeting (ESEM). (Conference) Olso, Norway (2011).
    Paper: Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  12. The 38th Annual Conference of the European Association for Research in Industrial Economics (EARIE). (Conference) Stockholm, Sweden (2011).
    Paper: Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  13. 9th Annual International Industrial Organization Conference (IIOC). (Conference) Boston, MA (2011).
    Paper: Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  14. 7th Accounting Research Workshop (ARW). (Conference) Fribourg, Switzerland (2011).
    Paper: Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  15. 16th World Congress of International Economic Association. (Conference) (2011).
    Paper: Failure Risk and Quality Management in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  16. Wang Yanan Institute for Studies in Economics (WISE), Xiamen University. (Seminar) Xiamen, China (2010). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  17. Lancaster University Management School. (Seminar) Lancaster, UK (2010). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  18. Hong Kong Baptist University. (Seminar) Hong Kong (2010). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  19. Fudan School of Management. (Seminar) Shanghai, China (2010). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  20. Cambridge Judge Business School. (Seminar) Cambridge, UK (2010). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  21. Workshop on Accounting and Economics. (Conference) Vienna, Austria (2010).
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  22. International Institute of Public Finance (IIPF) Congress. (Conference) Uppsala, Sweden (2010).
    Paper: Deterrence Effects of Auditing Rules: An Experimental Study
    Author: Tan F
    Co-authors: Yim A
  23. European Risk Conference on “Perspectives in Risk Management: Accounting, Governance and Internal Control”. (Conference) Nottingham, UK (2010). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  24. Behavioral Decision Research in Management (BDRM) Conference. (Conference) Carnegie Mellon University (2010).
    Paper: Deterrance Effects of Auditing Rules: An Experimental Study
    Author: Tan F
    Co-authors: Yim A
  25. Annual Congress of the European Accounting Association. (Conference) Istanbul, Turkey (2010).
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  26. AAA Forensic and Investigative Accounting Section Research Conference. (Conference) Baton Rouge, Louisiana (2010).
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  27. AAA Auditing Section Mid-year Conference. (Conference) San Diego, CA (2010).
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  28. European School of New Institutional Economics (ESNIE). (Conference) Cargese Institute of Scientific Studies, France (2010). Invited speaker.
    Paper: Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  29. Vienna Graduate School of Finance. (Seminar) Vienna, Austria (2009). Invited speaker.
    Paper: Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets
    Author: Yim A
  30. London School of Economics and Political Science. (Seminar) London, UK (2009). Invited speaker.
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  31. Jenkins Graduate School of Management, North Carolina State University. (Seminar) Raleigh, North Carolina (2009). Invited speaker.
    Paper: Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets
    Author: Yim A
  32. European Risk Conference on “Risk and Accounting”. (Conference) Deloitte’s training centre in London, UK (2009). Invited speaker.
    Paper: Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing
    Author: Yim A
  33. European Audit Research Network (EARNet) Symposium. (Conference) University of Valencia, Spain (2009).
    Paper: Fraud Detection and Financial Reporting and Audit Delay
    Author: Yim A
  34. Australian Summer Accounting Conference. (Conference) University of Technology, Sydney (2009). Invited speaker.
    Paper: Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption
    Author: Yim A
    Co-authors: Fung S
  35. Accounting Research Workshop. (Conference) University of Bern, Switzerland (2009).
    Paper: Cost of Capital, Hurdle Rate, and Default Probability: A Robust Model of Internal Capital Markets
    Author: Yim A
  36. World Congress of the Game Theory Society. (Conference) Northwestern University (2008).
    Paper: Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
    Author: Yim A
  37. Tilburg School of Economics and Management. (Seminar) Tilburg, The Netherlands (2007). Invited speaker.
    Paper: Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption
    Author: Yim A
  38. Norwegian School of Economics & Business Administration (NHH). (Seminar) Bergen, Norway (2007). Invited speaker.
    Paper: Litigation Risk and Differential Cross-listing Premium in Audit Fees: International Evidence Based on SEC Exemption
    Author: Yim A
    Co-authors: Fung S
  39. Stanford-Yale Junior Faculty Forum. (Conference) Stanford Law School (2001).
    Paper: Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
    Author: Yim A
  40. North American Summer Meetings of the Econometric Society. (Conference) University of Wisconsin - Madison, (1999).
    Paper: Reduced Cost of Law Enforcement: A Model with Ambiguity Aversion
    Author: Yim A
  41. North American Winter Meetings of the Econometric Society. (Conference) San Francisco, California (1996).
    Paper: Renegotiable Contracts and Advantage of Wider Information Asymmetry: Why Local Reporting for Division Controllership Can be Desirable
    Author: Yim A
  42. World Congress of the Econometric Society. (Conference) Tokyo, Japan (1995).
    Paper: Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless
    Author: Yim A
  43. Annual Meeting of the American Accounting Association. (Conference) Orlando, Florida (1995).
    Paper: Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless
    Author: Yim A