Oksana Kim Ph.D., FCCA, The Allen Lenzmeier Accounting Professor of Leadership & Diversity | Chair, Department of Accounting & Business Law

Address: Morris Hall 150
Phone: 507-389-5411
Email: oksana.kim@mnsu.edu

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  • ACCT 200 Financial Accounting
  • ACCT 300 Intermediate Accounting I
  • MACC 630 Corporate Governance and Profession
  • MACC 661 International Accounting 


  • 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

  • Moscow State University of Technology “Stankin” (Russia), Department of Economics and Management of Innovation Technologies. B.S. in Management, 2002


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

  1. Alon, A., and O. Kim, 2021. “Protectionism through legislative layering: Implications for auditors and investors”. Journal of International Business Policy, Forthcoming.
  2. Kim, O., 2021. “The impact of economic sanctions on audit pricing”. Journal of Contemporary Accounting and Economics, 17 (2).
  3. Kim, O., 2020. “Western-style capital market reforms in Russia: implications for market efficiency and firms’ financing decisions". Risk Governance and Control: Financial Markets & Institutions 10: 62-74.
  4. Chui, L., Kim, O., and B. Pike, 2020. “The effect of audit duality on audit quality”. Forthcoming, Journal of International Accounting Research In Press.
  5. Kim, O., Kuang, F., and B. Qin, 2020. “Female representation on boards and CEO performance-induced turnover: Evidence from Russia”. Corporate Governance: An International Review 28: 236-260.
  6. Kim, O., 2017. “The joint role of the bonding mechanisms and the reduction in market segmentation in valuation of firms cross-listed as Global Depositary Receipts (GDRs)”. Journal of Multinational Financial Management 39: 19-38.
  7. Kim, O., 2016. “The IFRS adoption reform through the lens of neo-institutionalism: the case of the Russian Federation”. The International Journal of Accounting 51 (3): 345-362.
  8. Kim, O., 2016. “Market efficiency and arbitrage opportunities for Russian depositary receipts cross-listed on the London Stock Exchange”. Review of Pacific Basin Financial Markets and Policies 19 (2): 1-36.
  9. Kim, O. and M. Pinnuck, 2014. “Competition among exchanges through simplified disclosure requirements: Evidence from the American and Global Depositary Receipts”. Accounting and Business Research 44 (1): 1-40.
  10. Kim, O., 2013. “Russian Accounting System: Value relevance of reported information and the IFRS adoption perspective”. The International Journal of Accounting 48 (4): 525-547.
  11. Kim, O., 2013. “The global recognition strategy of the blue chips of the Russian and CIS markets”. Journal of Contemporary Accounting and Economics 9 (2): 151-169.


  1. Kim, O. (solo-authored), 2019: “The Development and Challenges of Russian Corporate Governance I. The Roles and Functions of Boards of Directors”. Ibidem Press / Columbia University Press (paperback 190 p., e-book).
  2. Kim, O. (solo-authored), 2017: “The Effects and Implications of Kazakhstan’s Adoption of International Financial Reporting Standards. A Resource Dependence Perspective”. Ibidem Press / Columbia University Press (paperback 172 p., e-book).


  • Faculty co-advisor, National Diversity Case Competition
  • Executive Leadership Team of the Midwest Section of the American Accounting Association
  • Co-Chair, Research Committee of the College of Business
  • Academic Council, Leadership Council of the College of Business
  • MACC Graduate committee
  • AAA, AFAANZ member
  • Editorial board member, reviewer for multiple academic journals, conferences, and symposia, 2011- present


  • International reporting issues and corporate governance practices in the US and globally


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