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.

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Empirical Corporate Governance Disclosure Emerging Technologies
Portrait of Jenny Kim

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.

  • 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. I find that 26% of firms in the S&P 1500 mention AI governance in their proxy statement in 2024 while 55% mention AI risk in their 10-K filings filed in the same year. Using a combination of keyword-based textual analysis and large language models on proxy statements and 10-K filings from 2018 to May 2025, I identify and categorize AI governance structures of S&P 1500 firms across three dimensions: (1) adoption of AI ethics or responsible use principles, (2) formation of specialized AI oversight committees, and (3) appointment of board members with AI expertise. The most common governance mechanism is the appointment of directors with AI expertise: among firms disclosing AI governance, 90% include at least one such director, with an average of 1.23 AI-expert board members. Relatively fewer firms adopt formal AI principles (17%) or establish AI oversight committees (11.4%). Firms adopting AI governance are typically larger, R&D-intensive, and led by newer CEOs. Event studies show that firms without AI governance experience more negative stock returns following AI risk-related events, suggesting investors value board oversight of AI risks. This study contributes to the literature by providing novel evidence on AI-specific governance and its market consequences, offering timely insights into how boards adapt to emerging technological risks.
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 (scheduled)
  • Status: Preparing for submission to a top-tier accounting journal
  • 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.

Full CV (PDF)

Contact

  • Email: jenny.kim1215@colorado.edu
  • University: Leeds School of Business, University of Colorado Boulder
  • Location: 995 Regent Dr. Boulder, CO 80309, USA