Ramapo College of New Jersey Home Page

Yongbum Kim

Assistant Professor of Accounting

Year Joined RCNJ: 2010

Contact Information

Phone: (201) 684-7158
Email: ykim3@ramapo.edu
Office: ASB-307
Office Hours: Mon/Thurs 10:30AM-11:15AM & 3:55PM-4:40PM; and by appt.

Education:

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., & Vasarhelyi, M. A. (2024). Anomaly detection with the density based spatial clustering of applications with noise (DBSCAN) to detect potentially fraudulent wire transfers. DOI: 10.4192/1577-8517-v24_3
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. https://doi.org/10.1016/j.accinf.2022.100573.
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: http://dx.doi.org/10.2308/isys-50699.
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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