Assistant Professor
Accounting | Sustainability
About
Shawn Kim is an Assistant Professor of Accounting at the Haas School of Business at the University of California, Berkeley. He holds a PhD in Accounting and a BSc in Economics from the Wharton School of the University of Pennsylvania. Kim’s research focuses on strategic ESG (environmental, social, governance) disclosure, governance and incentives, and the role of information in the capital markets. Prior to pursuing his PhD, he worked at PricewaterhouseCoopers and the Republic of Korea Army.
Outside of work, Shawn enjoys coffee, wine, jazz, and tennis.
Expertise and Research Interests
- Environmental, Social, and Governance (ESG) disclosure
- Disclosure and the role of information in the capital markets
- Corporate governance and incentives
- Insider trading
- Sustainability
- Xiaoyan Jiang, Shawn Kim, and Shirley Lu. Limited Accountability and Awareness of Corporate Emissions Target Outcomes. Nature Climate Change. 2025
- Are Industry Climate Alliances Cartels? with Shirley Lu
- Cross-Border Spillover Effects of Sustainability Reporting Mandate through Subsidiaries with Piia Korri and Emma-Riikka Myllymäki
- Does Why Matter? Motivation behind Corporate ESG Activities with Sun Tae Kim and Piia Korri
- Determinants of Insider Trading Windows with Wayne Guay and David Tsui
- How Do Managers Greenwash? Evidence from Earnings Conference Calls with Luzi Hail and Rachel Zhang
- Investor Preferences and Responses to Disclosure: Evidence from Carbon Net-Zero Pledges
- Unravelling the Puzzle: Reexamining the Relation between CEO Incentives and Accounting Manipulation with Zhonglan Dai, Wayne Landsman, and Feida Zhang
- Emissions Targets and Internal Carbon Pricing Usage and Design: International Evidence with Carolyn Deller and Joe Moran
- The Dark Side of Digital Transformation: The Case of Mobile Apps and Insider Gains with Xi Wu
At Haas since 2023
2023 – Present, Assistant Professor of Accounting, Haas School of Business
2023 – Present, Affiliated Faculty, Sustainable & Impact Finance Initiative
- Reviewer: Journal of Accounting and Economics, Journal of Accounting Research, Management Science, Nature Climate Change, Review of Accounting Studies, The Accounting Review
- Academic board member: Center for Financial Reporting and Management, Berkeley Haas
Korean
- Shining a light on the business benefits of sustainability, Sustainable Brands, 05/07/2025
- For Earth Day 2025, list of America’s Climate Leaders has grown significantly, USA Today, 04/21/2025
- Haas researcher finds 40% of companies fail climate goals and face no consequences, The Daily Californian, 03/14/2025
- Managerial Accounting (UGBA 102B) – Haas Undergraduate Program
- Doctoral Seminar in Accounting (PHDBA 229B) – Haas PhD Program
- Research Seminar in Accounting (PHDBA 229S) – Haas PhD Program