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Associate Professor Youngdeok Lim

Associate Professor Youngdeok Lim

Associate Professor
Business School
School of Accounting, Auditing and Taxation

Associate Professor

School of Accounting, Auditing and TaxationÌý- 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, 91É«ÇéƬ Sydney Business SchoolÌýin 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, British Accounting Review, Journal of Business, Finance and Accounting, Canadian Tax Journal,ÌýAustralian Tax Forum, Journal of Banking and Finance, European Journal of Marketing, British Journal of Management, Journal of Accounting, Auditing and Finance, Abacus, 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 assessorÌýand 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,ÌýJournal 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

PhD supervision

  • John Minas, JointlyÌýsupervised with Professor Chris Evans, Placement: Monash University
  • Eunice Khoo, JointlyÌýsupervised with Professor Gary Monroe, Placement: Australian National University
  • Dale Fu, JointlyÌýsupervised with Professor Elizabeth Carson, Placement: Deakin University
  • Jingduan Li, JointlyÌýsupervised with Associate Professor Richard Morris, Placement: Central Queensland University

91É«ÇéƬ 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 | 2026
      Kang CM; Kim D; Lim Y, 2026, 'Internal information asymmetry, external reporting, and insider trading: Theory and evidence', Journal of Corporate Finance, 101,
      Journal articles | 2025
      Fu D; Carson E; Lim Y, 2025, 'Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?', Auditing: A journal of Practice and Theory,
      Journal articles | 2025
      Ha W; Han S-Y; Lee W-J; Lim Y, 2025, 'Discretionary Reporting and Analyst Forecasts of Operating Income under International Financial Reporting Standards', British Accounting Review,
      Journal articles | 2025
      Lim Y, 2025, 'The Effect of Mandatory Audit Firm Rotation on Firm Value: Evidence from Korea', Journal of International Accounting Research, 24, pp. 79 - 100,
      Journal articles | 2024
      Fu Y; Lim Y; Carson E, 2024, 'Accounting firm office size and tax aggressiveness', Accounting and Finance, 64, pp. 1183 - 1219,
      Journal articles | 2023
      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, /content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2023-V21-N2-Identifying-and-supporting-finally-vulnerable.pdf
      Journal articles | 2023
      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,
      Journal articles | 2022
      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,
      Journal articles | 2022
      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,
      Journal articles | 2022
      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,
      Journal articles | 2022
      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,
      Journal articles | 2022
      Lim Y; Monroe GS, 2022, 'Analyst Coverage and Audit Fees: International Evidence', Journal of Accounting Auditing and Finance, 37, pp. 466 - 492,
      Journal articles | 2022
      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,
      Journal articles | 2021
      Lim Y; Lee JJ; Kim H, 2021, 'Customer Satisfaction and Implied Cost of Equity: Moderating Effects of Product Market Conditions and Chief Marketing Officer', Australasian Marketing Journal, 29, pp. 364 - 378,
      Journal articles | 2021
      Minas J; Lim Y; Evans C; François V, 2021, 'Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment — Possible Lessons for Canada', Canadian Tax Journal, 69, pp. 1213 - 1230,
      Journal articles | 2021
      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,
      Journal articles | 2020
      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,
      Journal articles | 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', Australian Tax Forum: a journal of taxation policy, law and reform,
      Journal articles | 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', Australian Tax Forum: a journal of taxation policy, law and reform, 35, pp. 143 - 170,
      Journal articles | 2020
      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,
      Journal articles | 2020
      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,
      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,
      Journal articles | 2018
      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,
      Journal articles | 2018
      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
      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,
      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, pp. 1 - 19,
      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,
      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
      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,
      Journal articles | 2012
      Lim Y, 2012, 'Tax Avoidance and Underleverage Puzzle: Korean Evidence', Review of Quantitative Finance and Accounting, 39, pp. 333 - 360,
      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,
      Journal articles | 2011
      Lim Y, 2011, 'Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea', Journal of Banking and Finance, 35, pp. 456 - 470,
      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 | 2024
      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
      Conference Presentations | 2023
      Kayis-Kumar A; Lim Y; Noone J; Walpole M; Breckenridge J, 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, /business/our-schools/accounting-auditing-taxation/news-events/15th-international-atax-tax-administration-conference
      Conference Papers | 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', Durham University, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, 31 August 2021
      Conference Papers | 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
      Conference Presentations | 2020
      Kayis-Kumar A; Deady M; Noone J; Walpole M; Harvey S; Mackenzie G; Lim Y, 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
      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
      Conference Papers | 2020
      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
      Conference Papers | 2018
      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
      Conference Papers | 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
      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.', 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’', 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', 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, Seattle, WA, USA, presented at The 2016 American Accounting Association Western Region Meeting, Seattle, WA, USA, 05 May 2016 - 07 May 2016,
      Conference Papers | 2016
      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
      Conference Papers | 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
      Conference Papers | 2015
      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
      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', hobart, presented at Accounting and Finance Association of Australia and New Zealand, hobart, 05 July 2015 - 07 July 2015
      Conference Papers | 2014
      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
      Conference Papers | 2013
      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,
      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, 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, Italy, pp. 1 - 45, presented at 5th International Workshop on Accounting and Regulation, Sienna, Italy, 23 September 2010 - 25 September 2010
    • Media | 2023
      Kayis-Kumar A; Mackenzie G; Noone J; Walpole M; Lim Y, 2023, Worried you’ll lodge a late tax return? At least 80,000 Australians can’t afford tax advice,
      Media | 2022
      Lim Y; Kayis-Kumar A; Evans C, 2022, Does paying for tax advice save money? Only if you’re wealthy, The Conversation,
      Media | 2020
      Brown R; Evans C; Lim Y, 2020, The impact of full franking refundability on corporate tax avoidance,
      Media | 2020
      Kayis-Kumar A; Evans C; Lim Y, 2020, Yes, some millionaires pay no tax, but crimping deductions mightn’t help
      Media | 2020
      Kayis-Kumar A; Lim Y; Evans C, 2020, Should there be a cap on tax advice deductions?
      Media | 2019
      Lim Y; Lee J, 2019, Why an upbeat forecast based on customer satisfaction backfires
      Media | 2019
      Minas J; Lim Y; Evans C, 2019, Do tax rate changes have an impact on capital gains realisations? Evidence from Australia
      Media | 2016
      Evans C; Minas J; Lim Y, 2016, The Income Tax at 100 Years: Is it time to scrap the CGT discount?

    • 91É«ÇéƬ Business School impact maker (with Chris Jackson) 2026 $10,000
    • 91É«ÇéƬ Business School SDG research award 2026 $2,000
    • AFAANZ research grant 2023-2024Ìý$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, SamuelÌýHarvey, Gordon Mackenzie) 2020 $13,000Ìý
    • Linkage Research Seed Fund (with Chris Evans, Ann Kayis-Kumar) 2019 $23,000Ìý
    • 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 $8,000Ìý
    • 91É«ÇéƬ Business School Research Grants (BSRG) 2017 $20,000 (with Jiyeon Lee)Ìý
    • AFAANZ research grant 2016-2017 $5,000 (with Jiyeon Lee)
    • 91É«ÇéƬ Business School Strategy 2020 Network 2015-2019 $250,000 (with Roger Simnett; Ken Trotman; Gary Monroe; Elizabeth Carson; Wei Chen; Kathleen Goode; Per Tronnes)Ìý
    • CPA Australia The Global Research Perspectives Program, 2015-2016 $24,500 (with Chris Evans)
    • 91É«ÇéƬ Business School Research Grants (BSRG) 2013 $16,000Ìý
    • 91É«ÇéƬ Business School Special Research Grant (SRG) 2012 $8,000Ìý
    • 91É«ÇéƬ Business School Research Grants (BSRG) 2011 $20,000Ìý
    • 91É«ÇéƬ Business School Special Research Grant (SRG) 2010 $9,998Ìý
      Ìý

    Best tax research award in ATTA conference (with Rodney Brown),Ìý2025

    Best tax research award in ATTA conference (with John Minas and James Minas),Ìý2023

    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),Ìý2019

    Best Audit Paper Award at the AFAANZ ConferenceÌý(with Eunice Khoo and Gary Monroe),Ìý2018

    Best Tax Paper Award at the AFAANZ Conference (with Rodney Brown and Chris Evans),Ìý2016

    Best tax research award in ATTA conference (with John Minas and Chris Evans),Ìý2016

    Non-Professorial Research Achievement Awards for outstanding research at 91É«ÇéƬ Business School,Ìý2012

    Best paper award in Annual Paris Conference on Business and Social Sciences,Ìý2012

    Fellowship, Citi-KAIST Finance Sector Talent Development Program,Ìý2008

    Best manuscript award, Korean Finance Association,Ìý2007

    Best term paper award, Financial news,Ìý2004

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

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

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

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

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