Oksana Kim

Teaching

• ACCT 200 Financial Accounting
• ACCT 300 Intermediate Accounting I
• MACC 630 Corporate Governance and Profession
• MACC 635 Special Topics: Global Reporting Issues

Professional Excellence

• The University of Melbourne (Australia), Ph.D. in Accounting, 2011
• Indiana University – Bloomington (USA), O’Neill School of Public and Environmental Affairs (SPEA). Master of Public Affairs, 2005

Research

Research Interests: corporate governance, cross-listing, information risk and disclosure, adoption of IFRS, emerging markets (post-Soviet countries), ESG / CSR reporting issues.

PUBLICATIONS (RECENT)

• Kim, O., and S. Campa (MSU). 2025. “The determinants of compensation and trends in accounting internship: Midwestern experience”. Journal of Education for Business, 100(8).
• Kim, O. 2025. “The impact of mandatory IFRS reporting requirement on accounting quality of public and private Companies in Kazakhstan”. The International Journal of Accounting. Special Issue on IFRS adoption. Special Issue on IFRS adoption.
• Kim, O., and R. Rosacker (MSU). 2024. “Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework”. Journal of Accounting Education, 68.
• Bradbury, M. (Massey U, NZ), and O. Kim, 2024. “The impact of the IFRS adoption reform on audit market concentration, auditor choice, and audit quality”. Journal of Applied Accounting Research, 25 (5).
• Garanina, T. (U Vaasa, Finland), and O. Kim, 2023. “The relationship between CSR disclosure and accounting conservatism: The role of state ownership”. Journal of International Accounting, Auditing and Taxation, 50.
• Kim, O. 2022. “On the dual role of foreign directors: New insights from the Russian boards”. Journal of International Accounting Research, 21 (3).
• Alon, A. (Agder, Norway), and O. Kim, 2022. “Protectionism through legislative layering: Implications for auditors and investors”. Journal of International Business Policy, 5 (3).
• Kim, O., 2021. “The impact of economic sanctions on audit pricing”. Journal of Contemporary Accounting and Economics, 17 (2).
• Chui, L. (St Thomas, MN), Kim, O., and B. Pike (MSU), 2020. “The effect of audit duality on audit quality”. Journal of International Accounting Research 19: 65-89.
• Kim, O., Kuang, F. (Melbourne, AUS), and B. Qin (Melbourne, AUS), 2020. “Female representation on boards and CEO performance-induced turnover: Evidence from Russia”. Corporate Governance: An International Review 28: 236-260.

Service and Outreach

• American Accounting Association: President/Past President for Midwest region.
• Chair, Department of Accounting and Business Law (2020-2025).
• COB Research Committee chair (2021-2024).

Editorial Board member:

• Corporate Governance: an International Review (2023 – present).
• The International Journal of Accounting (2013 – present).

Reviewed for: Review of Quantitative Accounting and Finance; Journal of Education for Business; Asian Review of Accounting; Journal of Asian Economics; Sustainable Futures; Business Strategy and the Environment; Global Finance Journal; Thunderbird International Business Review; Asian Academy of Management Journal of Accounting & Finance; Journal of International Accounting Research; Journal of Contemporary Accounting and Economics; Journal of International Accounting, Auditing and Taxation; Journal of Applied Accounting Research; Accounting and Business Research; Journal of Accounting, Auditing and Finance; Journal of Accounting and Public Policy; Journal of Corporate Accounting and Finance; Corporate Governance: An International Review; Corporate Governance; Managerial Finance; Eastern European Economics; Asia-Pacific Journal of Management; Corporate Ownership and Control; Journal of Multinational Financial Management; Journal of International and Interdisciplinary Business Research; numerous AAA regional and sectional conferences.
 

Awards and Honors

• Allen Lenzmeier Professor of Accounting Leadership & Diversity, 2020-2025.
• Fellow of the Association of Chartered Certified Accountants (ACCA) since 2016; member since 2011.