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.
- Dissertation committees: Yonca Ertimur (Co-Chair), Andrea Pawliczek (Co-Chair), Nathan Marshall, Steve Rock, and Andrew Stephan (Indiana University)
- Abstract: 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 2019 to 2024,
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. I find that 23% of firms in the S&P 1500 list
mention AI governance in their proxy statement in 2024 while 43% of them mentioned AI risk in their 10-K filings filed in the same year.
The most common governance mechanism is the appointment of directors with AI expertise: among firms disclosing AI governance, 95% include at least one such director,
with an average of 1.28 AI-expert board members. Relatively fewer firms adopt formal AI principles (14%) or establish AI oversight committees (7%).
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)(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.
