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Yongbum Kim

Assistant Professor of Accounting

Year Joined RCNJ: 2010

Contact Information

  • Phone: (201) 684-7158
  • Email:
  • Office: ASB-307
  • Office Hours: Mon/Thurs 9:45 AM – 11:15 AM & By Appt.


  • B.A. Dongguk University
  • M.A. Dongguk University
  • M.S. Michigan State University
  • Ph.D. Rutgers University

Courses Offered:

  • Principals of Financial Accounting
  • Principles of Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Cost Accounting
  • Advanced Financial Accounting
  • Advanced Auditing and IT Systems
  • International Accounting

Research Interests:

  • Macroeconomics
  • Corporate Finance
  • Continuous Auditing/ Monitoring
  • Forensic Accounting
  • Fraud Detection
  • Financial Accounting
  • Corporate Finance

Recent Publications:

  • Kim, Y.,  Freiman, J.W., and  Vasarhelyi, M.A. (2022), Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing. International Journal of Accounting Information Systems.
  • Kim, Y.,  Freiman, J.W., and  Vasarhelyi, M.A. (2021). Full Population Testing: Applying Multidimensional Audit Data Sampling (MADS) to General Ledger Data Auditing. UW CISA 2021 Symposium.
  • Kim, Y.,  (2019) Development of an Anomaly Detection Model for a Bank’s Transitory Account System. Audit Analytics in the Financial Industry. Emerald Publishing Limited, UK. 147-164.
  • Kim, Y., (2019) Development of an Anomaly Detection Model for an Insurance Company’s Wire Transfer System. Audit Analytics in the Financial Industry. Emerald Publishing Limited, UK. 165-202
  • Kim, Y., Frieman, J.W., and Machado, C. (2017) Automating the General Ledger Audit: A New Approach to Manual Entry Sampling. The 40th World Continuous Auditing & Reporting Symposium.
  • Kim, Y., Stellenwerf, A., & Crawford, C. (2014).  Is Cheating Gender Oriented? A Study on the Correlation Between Demographic Characteristics and Cheating in College.  International Research Journal of Applied Finance, 5 (4), 371-377.
  • Kim, Y. & Kogan, A. (2014).  DEVELOPMENT OF AN ANOMALY DETECTION MODEL FOR A BANK’S TRANSITORY ACCOUNT SYSTEM.   Journal of Information Systems, 28 (1), 145-165, doi:
  • Kim, Y. & Vasarhelyi, M. A. (2012).  A Model to Detect Potentially Fraudulent/Abnormal Wires of an Insurance Company: An Unsupervised Rule-based Approach.   Journal of Emerging Technologies in Accounting, 9, 95-110.
  • Kim, Y. (2010). Projeto de Auditoria Contínua na Metlife USA. The 20th World Continuous Auditing and Reporting Symposium, Sao Paulo, Brazil.Gupta, M. & Kim, Y. (2009). Continuous Audit at MetLife. The 19th World Continuous Auditing & Reporting Symposium, Newark, New Jersey.
  • Kim, Y., Chan, D. Y., Vasarhelyi, M. A. , & Kogan, A. (2009).  Developing an Unsupervised Fraud Screening Model: A Rule Based Approach.   The 18th Annual Research Workshop on Strategic and Emerging Technologies, AAA annual meeting.
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