Inspires students to aim high and excel.
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Dongkuk Lim serves as Associate Professor of Accounting in the Business Administration Division at Seaver College, Pepperdine University in Malibu, California. He holds the John and Francis Duggan Professor in Business position for the term 2023-2028. Lim earned his PhD in Management with a concentration in Accounting from The University of Texas at Dallas in 2011, a Master of Professional Studies with concentrations in International Economics and Finance from Cornell University in 2004, and a Bachelor of Science in Applied Economics and Management from Cornell University in 2002. He joined Pepperdine University in 2015, where he teaches courses including Financial Accounting, Managerial Accounting, Intermediate Accounting I and II, Advanced Accounting, Cost Analysis, Advanced Cost & Information Systems, and Accounting for Nonbusiness Organizations. In recognition of his teaching excellence, he received the 2024 Howard A. White Award for Teaching Excellence. Lim has also served as a faculty mentor to students for six consecutive years and presented his research at seven conferences locally and internationally.
Lim's research interests encompass empirical and managerial accounting, financial disclosure and information environment, and corporate theory and agency problems. His publications include the highly cited "Forward-Looking Disclosures in the MD&A and the Financial Information Environment" published in Management Science in 2015 (co-authored with V. Muslu, S. Radhakrishnan, K.R. Subramanyam), which has received 519 citations. Other notable works feature "Narrative Investment-Risk Disclosure & REIT Investment" in The Journal of Real Estate Finance and Economics (2023, with D.S. Kim and J.A. Wiley), "Effect of Communication Practices on Volunteer Organization Identification and Retention" in Sustainability (2019, with S. Bauer), "Qualitative Disclosure and Information Users' Behaviors in the Oil and Gas Industry" in The Oil, Gas, & Energy Quarterly (2018, with D.H. Son), and recent articles such as "Employee Tenure, Earnings Management, and the Moderating Role of Foreign Investors: Evidence from South Korea" in International Journal of Financial Studies (2025, with D.H. Son) and "Monitoring Mechanisms and Budget Variances: Evidence from the 50 Largest US Cities" in Journal of Risk and Financial Management (2025). Lim has served as Guest Editor for the Special Issue on Sustainability Accounting and Reporting in Sustainability (2021-2023) and is the Founding President of The Friendship Beyond Borders, Inc., a nonprofit organization, since 2022.
