top of page
좋은열쇠 임원 사진 (21).jpg

Professor, College of Business Administration, Myongji University
44th President, Korean Accounting Association

Ki Young Kim

He earned his bachelor's and doctoral degrees in Business Administration from Korea University. He also holds a Master of Laws (LL.M.) from the University of Pennsylvania and a Master of Tax Law from Boston University School of Law. A licensed Certified Public Accountant (CPA) and tax accountant, he previously worked at Samjong KPMG and Samil PwC. He is currently a Professor at the College of Business Administration at Myongji University and serves as the Dean of the Graduate School of Real Estate. He has been elected as the 44th President of the Korean Accounting Association for the 2026–2028 term.

Practice Areas

Financial Accounting
Tax Law
Auditing

Education and Career

Education

· 2003.8~2004.5  Boston University School of Law MALL.M. in Taxation anticipated,
· 2002.8~2003.5  University of Pennsylvania Law School 법LL.M. in American Law
· 1992.3~1995.2    Korea University, Seoul, Korea Ph.D. in Business Administration (Emphasis in Accounting)
· 1990.3~1992.2  Korea University School of Law, Seoul, Korea Masters in Business Law,
· 1986.3~1990.2 Korea University, Seoul, Korea B.A. in Business Administration

B.A. in Business Administration, February 1990

​

Lecture Experience
· Korea University, Seoul, Korea                                                                                               

Lecturer, March 1992 – February 1996

Lectured Tax Law and Financial Accounting.

 · University of Seoul, Seoul, Korea                                                                                               

Lecturer, March 1992 – February 1993

Lectured Financial Accounting.

​

Career
 · Financial Supervisory Service, Seoul, Korea                                                                        

Accounting advisor, January 2016 – December 2018

 · National Tax Service, Seoul, Korea                                                                                        

Member of Review Committee for National Tax Appeal, March 2007 – June 2009 &  July 2013 – June 2015

 · Fine Management & Accounting Corporation, Seoul, Korea                                             

Partner, February 1999 – August 2005

Consulting: Korea Tobacco & Ginseng Corporation - Advised the company to maximize

                    Corporate Valuating through efficient capital restructuring.

 · Sandong Accounting Corporation (A Member Firm of KPMG), Seoul, Korea                   

Supervisor, December 1992 – July 1994

Consulting : Korea Telecom – Developed the Pricing Model for IT Service Fee.

                       Posco – Reviewed the Strategic Acquisition Transactions.

                       Daeho Construction - Developed Mid & Long-Term Corporate Growth Strategy.

                       Kookmin Bank - Performed internal Business Performance Evaluation.

Audit :   City Bank, Tongkook Trade Co., Daesin Oil Co., Doosan Techpack Co.,Ltd.,   

                Dongsung Construction, Bogwang Co., etc.

 · Samil Accounting Corporation (A Member Firm of PwC), Seoul, Korea                           

Assistant, December 1990 – February 1992

Audit :   Dacom, Hyundai Merchant Marine,  Dongseo Foods, etc.

1. Publications and Academic Papers

  • Master's Thesis: An Empirical Study on the Informational Effects of Special Depreciation, Korea University Graduate School, 1992.

  • Doctoral Dissertation: An Empirical Study on the Tax and Financial Motivations for Issuing Convertible Bonds, Korea University, 1995.

  • Published over 30 academic articles in leading Korean journals such as Journal of Korean Accounting, Journal of Taxation, and Journal of Business Management Research, addressing key issues including:

    • Dividend policy and decision-making

    • Corporate restructuring and M&As

    • International Financial Reporting Standards (IFRS) and Korean taxation

    • Valuation of unlisted shares and capital gains taxation

    • Tax issues related to artwork transactions and virtual assets

    • Legal and financial harmonization between commercial law and accounting standards

    • Risk-based auditing, corporate governance, and fiscal transparency

  • Authored major textbooks and professional books:

    • M&A Essentials for Management, Maeil Business Newspaper, 2000

    • Legal Accounting for Practitioners, Bupmun-sa, 2006

    • Financial Statement Analysis and Corporate Decision-Making, Myongji University Press, 2006

    • IFRS Accounting Principles, Tamjin, 2010; Saengneung, 2016

    • Taxation of Art Transactions, Korea University Press, 2012

    • Introduction to Tax Law, Sehak-sa, 2012

2. Research Reports
Conducted and contributed to over 20 policy and industry research reports for major national institutions including:

  • Ministry of Strategy and Finance (MOEF):

    • Improvement of the Unlisted Stock Valuation System (2009)

  • National Assembly Budget Office (NABO):

    • Assessment of Public Enterprise Dividend Practices (2009)

    • Review of Surplus Management in Government-Invested Institutions (2010)

    • Suggestions for Rational Budgeting (2013)

  • Financial Supervisory Service (FSS):

    • Enhancement of External Audit Disclosure Usefulness (2015)

    • Audit and Review of Internal Accounting Control System (2020)

  • Korea Accounting Standards Board (KASB):

    • Cost-Benefit Analysis of K-IFRS Adoption from the Perspective of Financial Statement Preparers (2015)

  • Korean Institute of Certified Public Accountants (KICPA):

    • IFRS Adoption and Credibility of Financial Reporting: A 10-Year Retrospective and Outlook (2021)

  • Others:

    • Studies on shared service models for SMEs, corporate finance for local governments, IFRS 17 implications for insurance accounting, and CPA exam reform.

​
​

Achievements

bottom of page