Faculty
Home Faculty Part-time Professor Sarah Kim
Sarah Kim
Name Sarah Kim
Job title Adjunct Associate Professor
E-mail z11008018@ncku.edu.tw
Specialist Financial Accounting, Auditing
Education
  • PhD., University of New South Wales
  • Master of Professional Accounting, University of New South Wales
  • Bachelor of Business Administration, Yonsei University
Experience
  • Assistant Professor of University of New South Wales, Feb. 2010–Dec. 2017
  • Visiting Scholer of Cornell University, Jan. 2013–Jul. 2013
  • Casual Lecturer of University of New South Wales, Apr. 2007–Nov. 2009
  • LG-Caltex(Korea) Assistant Manager, Dec. 2004–Nov.2005
Journals
  • "The Effect of  a  Superior's  Perceived  Expertise  on  the  Predecisional Distortion of Evidence by Auditors" with Noel Harding (UNSW), Auditing: A Journal of Practice and Theory ( 2017 ) - first authour
  • "Biased Evidence Processing by Multidisciplinary Greenhouse Gas Assurance Teams" with Wendy Green (UNSW) and Karla Johnstone (Wisconsin-Madison, S.), Auditing: A Journal of Practice and Theory ( 2016 ) - first authour
  • "The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism" with Ken Trotman (UNSW), Accounting and Finance (2014) - first authour
  • "Elevating Professional Skepticism - An Exploratory Study into the Impact of Accountability Pressure and Knowledge of the Superior's Preferences" with Yi Fei Gong and Noel Harding {UNSW), Managerial Auditing Journal (2015) - second authour
  • "The Influences of Client Identification and Professional Commitment on Professional Skepticism Judgment and Action" with Marc Ortegren (Southern Illinois University, S.) and Tom Downen {University of North Carolina Wilmington, U.S.), Auditing: A Journal of Practice and Theory (under second-round review) - third authour
  • "Can I interrupt you? Understanding and Minimizing the Negative Effects of Interruptions on Audit Judgment Quality" with Diane Mayorga (UNSW) and Noel Harding (UNSW),International Journal of Auditing (under second-round review) - first authour
  • "Conscious and Subconscious Conformity Biases in the Judgements Made by Auditors in Large and Small Audit Firms" with Noel Harding (UNSW), working paper - second authour
  • "Joint effect of types of Critical Audit Matter disclosure and accountability on professional scepticism with auditors" with Wei Chen (UNSW), working paper - joint authour
  • "Does auditor characteristics affect how they cope multitasking?" with Karla Johnstone (University of Wisconsin - Madison, S.) and Diane Mayorga (UNSW), working paper - second authour
  • "ABC Retailing: A case in accounting policy choice and its impact on profit and loss" with Diane Mayorga {UNSW) ,working paper - second authour
  • "Impact of Hierarchical Distance on the Level of Predecisional Distortion of Evidence by Auditors", University of New South Wales PhD thesis, 2010
Conference
  •  "Improving the Quality of Greenhouse Gas Emissions Assurance with an Understanding and Reduction of Biased Processing of Evidence",
    presentations at concurrent sessions of the:
    2014 AFAANZ (Accounting & Finance Association of Australia and New Zealand) annual meeting,
    2014 AAA ABO  (Accounting, Behavior, and Organizations)  meeting,
    2012 Australian National Centre for Audit and Assurance Research Annual Forum.
  • "The Influences of Client Identification and Professional Commitment on Professional Skepticism Judgment and Action"
    proceedings at concurrent sessions of the:
    2016 AAA (American Accounting Association) Audit Midyear
    2016 AAA annual meeting.
  • "Audits in the Age of Interruption: The Influence of Multitasking Behaviour on Auditor Performance",
    presentations at concurrent sessions of the:
    2014 AFAANZ annual meeting and 2013 AAA ABO meeting.
  •  "Improving Auditors' Professional Scepticism through Understanding of  Process and Outcome Accountability",
    presentation at concurrent session of the:
    2013 AAA ABO  meeting.
  •  "The Effect of a Superior's Authority and Perceived Expertise on the Level of Predecisional Distortion of Evidence by Auditors"
    conference I workshop presentations at the:
    2013 Southern Illinois University,
    2013 University of Massachusetts - Amherst,
    2012 Korean Accounting Association Conference
    2012 National Cheng Kung University, Taiwan.
  •  "Conscious and Subconscious Conformity Biases in the Judgements Made by Auditors in Large and Small Audit Firms",
    presentations at seminar I concurrent sessions of the:
    2014 Research Seminar, School of Accounting, University of New South Wales
    2013 AAA Mid-Atlantic meeting,
    2012 AAA ABO meeting, and 2010 AFAANZ annual meeting.
  •  "Impact of Hierarchical Distance on the Level of Predecisional Distortion of Evidence by Auditors",
    presentations at concurrent sessions of the:
    2009 AAA annual meeting,
    2009 AFAANZ annual meeting,
    2008 Australian National Centre for Audit and Assurance Research Annual Forum.
  •  "The Impact of a Superior's Perceived Expertise on the Level of Predecisional Distortion of Evidence by Auditors",
    presentations at concurrent session I seminar series / Emerging Scholar Session of the:
    2011EAA ( European Accounting Association)  Annual  Conference,
    2011 Research Seminar, School of Accounting, University of New South Wales,
    2010 AAA annual meeting.