Job Market 2025–26
Jenny Kim
Hi! My name is Jenny Kim and I'm a PhD Candidate in Accounting at the Leeds School of Business, University of Colorado Boulder.
My research interests lie in corporate governance, and disclosure, and emerging technologies.
My job market paper, "AI Governance: From Hype to Oversight in Corporate Risk Management", focuses on board oversight of emerging technologies such as artificial intelligence.
I examine whether and how firms' AI governance mechanisms are formed in response to AI risks and how investors perceive AI governance. I expect to graduate in Spring 2026.
Empirical
Corporate Governance
Disclosure
Emerging Technologies
Research
Job market paper, working papers, and works in progress.
Job Market Paper
AI Governance: From Hype to Oversight in Corporate Risk Management
Solo-authored. Presented at 2024 AAA Deloitte Foundation J. Michael Cook Doctoral Consortium,
2025 KAAPA PhD Conference, 2026 MAS Midyear Meeting (Scheduled)
- Dissertation committees: Yonca Ertimur (Co-Chair), Andrea Pawliczek (Co-Chair), Nathan Marshall, Steve Rock, and Andrew Stephan (Indiana University)
- Abstract: The rapid adoption of Artificial Intelligence (AI) technologies by firms has outpaced the development of formal governance structures to oversee their associated risks,
highlighting a critical gap in board-level oversight amid a rapidly evolving technological landscape. I investigate whether and how firms implement board-level governance structures to oversee AI-related
risks, and how investors respond to such oversight. Using a combination of keyword-based textual analysis and large language models on proxy statements and 10-K filings from 2018, when AI adoption began to
accelerate, through May 2025, I find a sharp rise in attention to AI governance. Yet, a substantial gap remains: by 2024, 55% of S&P 1500 firms discuss AI risks in their 10-K filings, compared with 26%
that mention AI governance in their proxy statements. To examine firms’ governance responses, I classify AI governance mechanisms across three dimensions; AI principles, specialized oversight committees,
and AI-related expertise on the board. Firms with AI governance are typically larger, more R&D-intensive, and led by newer CEOs. Importantly, these firms experience less negative market reactions to
AI risk-related events, suggesting that investors value credible board oversight of emerging technological risks. This study provides the first systematic evidence on AI-specific governance and its market
implications, offering timely insights into how firms adapt to emerging technologies.
Working Paper
Firm Responses to Proxy Advisor Recommendations: Evidence from Supplemental Proxy Filings
with Yonca Ertimur and Andrea Pawliczek (University of Colorado Boulder)
- Presented at 2024 Western AAA Doctoral Student Faculty Interchange Conference (Kim),
2024 KARS (Kelly Accounting Research Symposium), Indiana University, Massachusetts Institute of Technology (MIT),
University of Tennessee, The Chinese University of Hong Kong, Tulane University, University of Minnesota, University of Chicago,
2025 AAA Annual Meeting (Kim), 2025 Colorado Accounting Research Symposium (Kim), 2025 LSE Economics of Accounting (EoA) Conference
- Status: Under Review at The Accounting Review/em>
- Materials: Abstract
Work in Progress
Relative Performance Evaluation and Management Forecasts
with Steve Rock and Frances Tice (University of Colorado Boulder)
- Status: Preliminary analysis stage.
- Materials: Abstract
Teaching
Corporate Financial Reporting 2 (ACCT3230)
- Instructor of Record: Corporate Financial Reporting 2 - ACCT3230 (Fall 2021) & (Summer 2022).
- Awards: Leeds School of Business PhD Student Teaching Award (Runner-up & Award).
- Teaching Assistant: Corporate Financial Reporting 2 - ACCT3230 (Fall 2020, Hybrid format)
Principles of Accounting - ACCT 1101 (2018-2019) at Seoul National University
CV
Download my full academic CV.
