Cal State Fullerton’s M.S. in Accountancy features world-class research and teaching faculty who bring the latest business trends and have vast networks in academia and industry. Among these educators is Associate Professor of Accounting Pureum Kim, who earned his Ph.D. in Business Administration from USC in 2017, with a dissertation on the effect of SEC comments on initial public offerings (IPOs).

Kim earned his M.A. in Accounting from Duke University in 2012, and his B.S. in Economics and B.A. in Psychology from Duke in 2007. For the past eight years, he has taught at the College of Business and Economics at Cal State Fullerton, with research focused on the effect of SEC regulation and corporate governance on initial public offerings, audit quality, and hedge fund activism.

Recently, Kim’s research has focused audit quality and non-GAAP and he is currently studying critical audit matters (CAM). “We find that firms that receive more CAMs are more likely to have higher auditor turnover,” he says. “The results are interesting as it shows that auditors do not like risky firms and that audit committees also don’t like auditors that issue too many CAMs because it may make the firm look riskier.”

The Value of an M.S. in Accountancy: Preparing Students for Lucrative Accounting Careers

On the teaching side, Kim focuses on financial statement analysis and valuation, preparing students for the practical side of high-end accounting careers by covering due diligence, data analytics and AI tools. “Due diligence is useful in any setting as not doing one’s homework can backfire badly,” he explains. In the M.S. in Accountancy capstone course, he further emphasizes using data analytics and AI not only for academic research but also for industry research as well. “Data analytics and AI tools help students to leverage data and AI tools to increase productivity and aid with critical thinking.”

Kim is thankful that the capstone course provides opportunities for students and faculty to grow together and for connections formed with industry partners through capstone projects. “Every semester we learn something new and grow. We are also thankful for the audit partners and professors who give very useful feedback that we incorporate to improve the course,” he says.

Kim points out that M.S. in Accountancy is often undervalued. Strong accounting and auditing skills coupled with due diligence and communication abilities and magnified with data analytics and AI lead to many opportunities in various field.

“These skill sets are useful in many jobs and industries. For instance, a less known fact is that many MSA students end up in consulting because of their strong due diligence and accounting skills,” explains Kim. “With further development of AI, I believe that there will be more opportunities for those that have strong due diligence, communication, and data/AI skills.”

Learn More About the M.S. in Accountancy Program

The M.S. in Accountancy is focused on preparing students for today’s accounting and auditing industries. Two paths exist: a cohort-based path aiming for recent business bachelor’s graduates designed for CPA eligibility within two semesters, and a traditional specialized master’s program more appropriate for full-time employees seeking career advancement. For more information, read more of our articles on the M.S. in Accountancy program.