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.

Download CV See Research
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, 2025 KAAPA PhD Conference, University of Colorado Boulder, 2026 MAS Midyear Meeting

  • 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 AI associated risks, highlighting a critical gap in board-level oversight amid a rapidly evolving technological landscape. To address this gap, 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 through May 2025, I classify AI governance mechanisms across three dimensions: AI principles, specialized oversight committees, and AI-related expertise on the board. While I find a sharp rise in the adoption of AI governance during the sample period, a substantial gap remains: by 2024, only 55% of S&P 1500 firms discuss AI risks in their 10-K filings, while a mere 26% mention AI governance in their proxy statements. Firms with AI governance are typically larger, more R&D-intensive, and led by newer CEOs than firms without AI governance. Importantly, I show that investors’ reactions to AI-related information depend on firms’ AI governance adoption: while AI governance is associated with more muted or negative price reactions when AI-related information is interpreted favorably, it mitigates negative market responses when AI-related risks become salient, highlighting a tension between innovation agility and risk oversight. 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, 2026 MAS Midyear Meeting (Kim),
  • Status: Revise and Resubmit at The Accounting Review
  • 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

  • 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