Dr. Kim Kim is an Assistant Professor of Accounting at Sacramento State. She earned her Ph.D. in Accounting with a minor in Finance from the University of Utah. Before entering academia, she worked in auditing, corporate finance and accounting, and accounting standard setting, including positions with Ernst & Young, LG Electronics, and the Korean Accounting Standards Board. Her research examines financial reporting and accounting standards in both the public and private sectors, with particular interest in how accounting information affects decision-making.