Mark Kim

Assistant Professor of Accounting
“Prompted by the Sarbanes-Oxley Act of 2002, legislators and standard setters have been recommending the U.S. adopt a more principles-based approach to securities regulation, which is likewise high on the global policymaking agenda because of the large number of international countries recently switching from domestic GAAP to IFRS enforcement regimes.”
(310) 206-9939 | Office: D415
Areas of Expertise:
  • Accounting Standards
  • Auditing
  • Disclosure
  • Earnings Management
  • Law and Finance
  • Securities Regulation





Mark Paul Kim joined the UCLA Anderson faculty in 2019 as an assistant professor of accounting. His research explores the law and economics of securities regulation and its capital market effects. For example, Kim’s dissertation investigates the shareholder reaction to public inspection reports of GAAP violations detected across rules- versus principles-based accounting enforcement regimes.

Kim volunteered to serve in the Republic of Korea Air Force during his college years, though he was exempt from mandatory service because of his U.S. citizenship. His rather unexpected choice put him in the spotlight of the South Korean press for a while, and he was recognized as an exemplary Korean American, setting a precedent for the post-Korean War generation. Kim was on active duty from 2002 to 2004 as a trainer and was honorably discharged at the end of his 30 months of service.

Kim’s return to the West Coast after many years spent pursuing his education and career overseas and in other states has rekindled an early interest. “The historical development of California’s restaurant hygiene rating system and its associated disclosure requirements formed my very first research interest in disclosure regulation matters,” he says.

Kim is happiest spending time with his wife and two daughters. In addition, he enjoys music and the outdoors.



Financial Accounting (FEMBA)

Special Topics in Accounting (PhD)


Ph.D. Accounting, 2019, Florida State University
M.S. Management, 2015, Northwestern University
M.S. Statistics, 2009, University of Chicago
B.S. Economics, summa cum laude, 2007, Sogang University


AAA Outstanding International Accounting Dissertation Award, 2020
AAA/ Deloitte Foundation/ J. Michael Cook Doctoral Consortium Fellow, 2017

Working Papers

  • Kim, M. P. "Principles-Based Enforcement and Valuation."
  • Kim, M.P. “Principles-Based Accounting Standards and Regulatory Enforcement." (Dissertation) 
  • Kim, M.P., Pierce, S.R., and Yeung I. “Earnings Management and Financial Reporting Timeliness." Available at SSRN:
  • Heflin, F., Kim, M.P., Moon, J.R., and Pierce, S. R. “Post-Litigation Reporting Conservatism.”

Work in Progress

Mark Kim, Taejin Kim, and Kyungha Kari Lee. “Mandatory Disclosure and Knightian Uncertainty.”