Rosemary Kim, Ph.D.

Associate Professor of Accounting, College of Business Administration Loyola Marymount University

  • Los Angeles CA

Chair, Department of Accounting

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Loyola Marymount University

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Biography

Rosemary Kim, Ph.D. is an Associate Professor and Department Chair in the College of Business Administration at LMU. Her research examines the intersection of accounting, technology, governance, and ethics, with a focus on how accounting information systems (AIS) shape professional judgment, accountability, and organizational integrity in complex regulatory and technological environments. Dr. Kim’s scholarship approaches AIS not only as technical frameworks, but as ethical infrastructures that support trustworthy reporting, effective internal controls, and responsible decision-making. Her early work established a strong methodological foundation in the formal and computational modeling of accounting processes and internal controls, introducing rigorous approaches to evaluating system design and control effectiveness.

Building on this foundation, she led interdisciplinary research on segregation of duties, integrating advanced computational methods and formal verification techniques to advance both theoretical understanding and practical implementation of internal controls. Her research has since expanded to address emerging challenges at the intersection of accounting scholarship and professional practice. This work applies natural language processing and text analytics to large-scale academic and practitioner literature to identify areas of alignment and divergence between research and professional priorities. In parallel, she examines ethics, governance, and accountability in technology-enabled environments, including governance failures, regulatory breakdowns, and risks associated with emerging financial technologies. Across these projects, her work emphasizes professional judgment under constraint and the role of system design in shaping ethical and organizational outcomes.

Her current research explores artificial intelligence, ESG risk disclosure, automated reporting systems, and technology-integrated accounting education, reflecting a coherent and forward-looking research agenda responsive to the evolving needs of the accounting profession. Dr. Kim teaches undergraduate accounting information systems and advanced auditing at the graduate level. As Department Chair, she provides academic leadership through curriculum development, faculty support, and engagement with alumni and industry partners.

Education

Claremont Graduate University

Ph.D.

Information Systems and Technology

Claremont Graduate University

M.S.

University of Southern California

MBA

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Areas of Expertise

Governance and Ethics in Accounting
Internal Controls and Risk Management
Accounting Analytics and Emerging Technologies
Accounting Information Systems (AIS)
Professional Judgment and Accountability

Industry Expertise

Accounting
Information Services
Education/Learning

Articles

ESG risk classification in 10-K filings: Benchmarking FinBERT and large language models.

Journal of Computer Information Systems

Vo, A., Kim, R., Plachkinova, M., and Lestyk, J.

2026-01-25

Manuscript forthcoming

Teaching for tomorrow: Governance, ethics, and risk in the age of emerging technologies

in Journal of Emerging Technologies in Accounting

Vincent, N., Kim, R., and Hamrick, J.

2025-12-05

Manuscript forthcoming

Cold wallet, cold truth: The collapse of QuadrigaCX

Research on Professional Responsibility and Ethics in Accounting

Kim, R. and Hamrick, J.

2025-11-20

Manuscript forthcoming

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