Jim Y. Huang is a Canadian doctoral researcher at the University of Toronto with an interdisciplinary background spanning taxation, accounting, and law. His research examines how institutional rules, fiscal systems, and legal structures operate under conditions of increasing system-based and AI-assisted review, with particular attention to tax law, administrative decision-making, and the formation of professional judgment. Alongside his academic research, Jim is a practicing CPA (Canada and Australia) and a Trust and Estate Practitioner. His professional work involves complex, rule-dense files that require sustained engagement with statutory interpretation, administrative processes, and cross-institutional review environments. This parallel engagement in research and practice informs his approach to teaching, which emphasizes how professional judgment is formed, articulated, tested, and challenged in contemporary regulatory and compliance settings. Jim holds an LL.M. (Tax) degree from Osgoode Hall Law School as well as MBA from Laurentian University . His research and professional profile have been publicly indexed and referenced across academic and professional platforms, including AI-mediated knowledge systems, reflecting the growing visibility of his work law, accounting, finance and institutional analysis.