Faculty Research: KPMG Faculty Fellow Yoon Ju Kang Strives to Strengthen the Connection Between Academic Practice and Professional Practice

In April, Yoon Ju Kang, PhD, associate professor of accounting and the Richard Dieter MS ‘66 and Susan C. Dieter Endowed Faculty Fellow, was named as the new KPMG Faculty Fellow—a prestigious appointment that deepens her ongoing work on auditor decision making in an evolving professional landscape. The recognition not only honors Kang’s scholarly contributions but also underscores Isenberg’s prominence in audit behavioral research.

Kang’s appointment aligns closely with her research interest in how institutional practices shape auditors’ judgment and decision-making. An example of this is her 2019 study on whether implementing an audit judgment rule (like a business judgment rule) could affect auditors’ use of more innovative auditing procedures (published in Contemporary Accounting Research).

Building on her expertise she has developed through her research, Kang will, in her new role as KPMG Faculty Fellow, work with the firm’s U.S. Department of Professional Practice, also known as the national office. This collaboration between theory and practice will offer her the opportunity to explore pressing issues in the field alongside leading professionals.

“Serving as a KPMG Faculty Fellow will complement my research by enabling me to gain a better understanding of the quickly changing audit environment as well as to identify research areas that will contribute to the profession in a meaningful way,” she says.

Fellowship Will Complement Classroom Teaching

Kang joined Isenberg in 2014, drawn by the school’s exceptional accounting faculty and its top-ranked research in behavioral auditing.

“I have been very fortunate to have great scholars as my colleagues, who are always open to discussing my research and answering any questions I have,” Kang says. “These interactions have been critical in shaping my research as well as my development as a scholar.”

Although Kang has just begun her role at KPMG, she anticipates the fellowship will influence her teaching by broadening her understanding of the latest industry tools and priorities.

“The fellowship will help me think about what skills our students should develop to better succeed in the profession as well as to help their understanding of the current topics in the profession,” she says.

Kang also sees the potential to build a stronger bridge between academic research and professional practice—especially around critical issues such as the growing role of AI and the increasing involvement of private equity in audit firms.

“AI and private equity are hot topics in the auditing profession, and there is a lot of academic research being conducted in these areas,” she says. “In my role as KPMG Faculty Fellow, I hope to inform the professional practice of the findings from academic literature as well as provide insight to the academic community about the profession’s interest and concern surrounding AI and private equity. I also hope to bring what I learn from both academic literature and professional practice into my classroom to help Isenberg students obtain a better understanding of these topics.”