Andrew Yim

Before joining the Accounting Group at Cass in 2010, Andrew served on the accounting faculty of Tilburg University in the Netherlands and several universities in Hong Kong. He has broad interests in research related to profitability forecasting, firm valuation, segment reporting, corporate diversification, internal capital market, capital budgeting, fraud, and auditing.

Andrew has published and forthcoming articles in Management Science, Review of Accounting Studies, Contemporary Accounting Research, Decision Sciences, and Journal of Economic Psychology. He served as an editorial board member of Auditing: A Journal of Practice & Theory, an official journal of the Auditing Section of American Accounting Association. He has been invited by schools around the world to present his work in their research seminars. The schools include (UK) Cambridge Judge Business School, London School of Economics and Political Science, Lancaster University Management School; (Germany) Mannheim Business School; (Austria) Vienna Graduate School of Finance; (Norway) Norwegian School of Economics and Business Administration; (Canada) The University of Alberta School of Business; (US) North Carolina State University; (Australia) The University of Technology, Sydney; (China) Tsinghua University School of Economics and Management, Fudan University School of Management.

Andrew does both theoretical modeling and empirical archival research. He uses economics-based research methodologies. This is not restricted to the orthodox “rational man” paradigm. He looks forward to incorporating in his future analytical research the latest development of (rigorously theorized) unorthodox approaches, such as regret minimization and reference-dependent utility models.

Andrew's recent teaching focus is on company valuation and financial statement analysis. He has also taught courses in management accounting for years at various levels, as well as in advanced financial accounting (IFRS), auditing, game theory, and economics.

Qualifications

PhD (Yale) and BSc (CUHK).

Memberships of Professional Organisations

• Member, Game Theory Society, 2001 – 2012
• Member, American Accounting Association, 1995 – 2012
• Member, American Economic Association, 1989 – 2012

Expertise

Primary Topics

• Accounting
• Auditing

Additional Topics

• Management Science
• Microeconomics

Industries/Professions

accountancy firms

Research Topics

• Operating and Gross Profitability Forecasts and the Cross-Section of Expected Returns (with Tony Tian)
• Segment-based Earnings Forecasts and Firm Valuation
• Performance Benchmarks and Earnings Manipulation Arising From Reference-dependent Utility

Journal Articles (6)

• Tan, F. and Yim, A. (2014). Can strategic uncertainty help deter tax evasion? An experiment on auditing rules. Journal of Economic Psychology, 40(Special Issue), pp. 161–174. doi:10.1016/j.joep.2012.11.005.
• Yim, A. (2014). Failure risk and quality cost management in single versus multiple sourcing decision. Decision Sciences, 45(2), pp. 341–354. doi:10.1111/deci.12070.
• Tan, F. and Yim, A. (2011). Can Strategic Uncertainty Help Deter Tax Evasion? An Experiment on Auditing Rules. SSRN Electronic Journal . doi:10.2139/ssrn.1964730.
• Yim, A. (2009). Efficient committed budget for implementing target audit probability for many inspectees. Management Science, 55(12), pp. 2000–2018. doi:10.1287/mnsc.1090.1083.
• Yim, A. (2001). Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless. Review of Accounting Studies, 6(1), pp. 77–108. doi:10.1023/A:1011386104784.
• Schröder, D. and Yim, A. Industry Effects in Firm and Segment Profitability Forecasting. Contemporary Accounting Research .

Editorial Activities (19)

• Accounting and Business Research, Referee, 2015 – present.
• Economic Modelling, Referee, 2015 – present.
• Journal of Economic Behavior and Organization, Referee, 2015 – present.
• Research grant application submitted to National Science Centre (NCN) Poland, Referee, 2014.
• Accounting Research Journal, Referee, 2014 – present.
• Economics & Politics, Referee, 2013 – present.
• International Journal of Production Economics, Referee, 2013 – present.
• Journal of Public Economics, Referee, 2013 – present.
• Auditing: A Journal of Practice and Theory, Member of Editorial Board, 2012 – 2014.
• Research grant application submitted to Romanian National Council for Scientific Research, Referee, 2012.
• Textbook to be published by Wiley, Referee, 2012.
• European Accounting Review, Referee, 2012 – present.
• Production and Operations Management, Referee, 2012 – present.
• Auditing: A Journal of Practice and Theory, Referee, 2011 – present.
• European Journal of Operational Research, Referee, 2011 – present.
• Journal of Management Accounting Research, Referee, 2009 – present.
• OR Spectrum, Referee, 2008 – 2009.
• Asia-Pacific Journal of Accounting and Economics, Referee, 2004 – 2005.
• Management Science, Referee, 2000 – 2001.