Jeong-Hoon Hyun

(August 2025)

Chung-Ang University

College of Business & Economics

84-Heukseok-ro, Dongjak-gu, 06974 Seoul, Korea

E-mail: hyunj@cau.ac.kr

1. ACADEMIC POSITIONS

• 2023 – Present     Associate Professor of Accounting, Chung-Ang University, Korea

• 2020 – 2023     Associate Professor of Accounting, NEOMA Business School, France

• 2015 – 2020         Assistant Professor of Accounting, NEOMA Business School, France

• 2014 – 2015         Researcher, Seoul National University, Korea

2. EDUCATION AND CERTIFICATE

• 2014                    Ph.D. in Accounting, Seoul National University, Korea 

• 2010                    M.Sc. in Accounting, Seoul National University, Korea   

• 2008                    Exchange student program (M.Sc. in Economics and Business Administration, Accounting), Aalto University, Finland   

• 2005                    B.B.A., Seoul National University, Korea

• 2018 – Present    Certified Management Accountant

• 2009 – Present    Certified Public Accountant, Korea (Currently inactive)

3. INTERESTS

• Research: Performance Evaluation (Subjectivity and Managerial Incentives), Executive Compensation, Corporate Governance, ESG

• Teaching: Managerial Accounting, International Accounting, Financial Statement Analysis

4. RESEARCH

Publications:

• • (9) “Dissecting Corporate Tournaments: Multi-Layered Structures and Firm Performance” (with J. Shin, K. Koga, and S. Ahn) Contemporary Accounting Research, 2025, forthcoming.

  • (8) “The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance” (with T. Ahn, Y. Choi, and B. Kim) European Accounting Review, 2025, 34(3): 1117-1145.

  • (7) “National Culture and Revenue-Expense Matching” (with S. Han, H. Sunwoo, and S. Oh) Journal of International Financial Management & Accounting, 2023, 34(3): 414-444.

  • (6) “Performance Targets and Ex Post Incentive Plan Adjustments” (with M. Matějka, P. Oh, and T. Ahn) Contemporary Accounting Research, 2022, 39(2): 863-892.

  • (5) “Compensation Consultant Fees and CEO Pay” (with J. Cho, I. Hwang, and J. Shin) Journal of Management Accounting Research, 2020, 32(1): 51-78.

  • (4) “Deleveraging and Decline in Revenue-Expense Matching over Time” (with H. Cho) Journal of Business Finance and Accounting, 2018, 45:1031-1050.

  • (3) “The Effects of Politically Connected Outside Directors on Firm Performance: Evidence from Korean Chaebol Firms” (with S. Oh, J. Shin, and H. Yang) Corporate Governance: An International Review, 2018, 26(1): 23-44.

  • (2) “Determinants and Performance Effects of Executive Pay Multiples: Evidence from Korea” (with J. Shin, S. Kang, and B. Kim) ILR Review, 2015, 68(1): 53-78.

  • (1) “The Effects of Corporate Governance, Competition, and Political Costs on Strategic Executive Pay Disclosure: Evidence from Korea” (with B. Kim, S. Kwon, and J. Shin) Journal of Management Accounting Research, 2014, 26(2): 195-220.

Working Papers:

• “Assessing ESG Metric Designs: Implications for ESG Outcomes and CEO Compensation”, with I. Baek, and J. Park

• “Incentive System Design When Earnings Congruence is Low”, with J. Lee, K. A. Merchant, and P. Oh

• “The Role of Outside Directors Who Were Formerly Inside Directors: Watchdogs or Lapdogs?”, with S. Cho

Other Peer Reviewed Publications:

• • (17) “Suggestions on “Mid-to-Long-Term Financial Management Plan” of Korean Public Institutions: Based on a Survey Analysis” (with T. Ko and Y. Choi) Korean Governmental Accounting Review, 2024, 22(3): 1-24 [in Korean]. ("공공기관 중장기재무관리계획의 운영 현황분석 및 개선을 위한 제언: 실무담당자 대상 설문조사를 중심으로", 정부회계연구).

  • (16) “Politically Connected Outside Directors and the Value of Cash Holdings” (with N. Kim, and J. Shin) Finance Research Letters, 2024, 62: 105124.

  • (15) “Controlling Shareholders' Value and Corporate Tax Avoidance” (with H. Cho, T. Jung, and Y. Kim) Asia-Pacific Journal of Financial Studies, 2024, 53(1): 35-59.

  • (14) “Suggestions for Note Disclosure on Contingent Liabilities in Government’s Financial Statements: Comparative Approach Using Advanced Countries’ Cases” (with Y. Choi, and J. Lee), Korean Accounting Journal, 2023, 32(5): 37-75 [in Korean]. ("국가재무제표의 우발부채 주석공시 개선을 위한 정책제언: 해외 주요국가 사례분석을 중심으로", 회계저널).

  • (13) “Which is more Effective in Debt Management of Public Corporations, Operating Income or Operating Cashflow?” (with Y. Choi), Korean Accounting Journal, 2022, 31(1): 167-194 [in Korean]. ("공기업 부채관리에 효과적인 회계정보의 속성에 관한 연구: 공기업 경영평가의 계량지표를 중심으로", 회계저널).

  • (12) “Application of Consolidation Accounting for Government’s Investments in Public Corporations: A Case Study” (with Y. Choi, and D. Park), Korean Accounting Journal, 2022, 31(1): 195-223 [in Korean]. ("국가가 소유한 공기업출자금의 연결회계 적용 및 효과 분석 사례", 회계저널).

  • (11) “Analyses on the Effect of K-IFRS 1115 on Telecommunication Companies’ Financial Reporting” (with H. Cho), Korean Accounting Journal, 2021, 30(5): 191-221 [in Korean]. ("K-IFRS 제1115호 수익인식기준이 통신사업자의 재무보고에 미치는 영향", 회계저널).

  • (10) “The Effect of Prior Performance Information on Leniency in Subjective Performance Evaluation” (single authored), Korean Governmental Accounting Review, 2021, 19(1): 167-218 [in English].

  • (9) “Distorted Cost Allocation: An Encouragement or Discouragement?” (with M. Koo, I. Hwang, and T. Ahn), Seoul Journal of Business, 2020, 26(2): 89-119 [in English].

  • (8) “The Effects of Academic Outside Directors on Firm Performance: Evidence from Korean Chaebol Firms” (with J. Shin, K. Kim, and S. Kwon), Korean Management Review, 2017, 46(4): 1097-1124 [in English].

  • (7) “The Determinants of Nonfinancial Information Disclosure in Management Discussion and Analysis (MD&A)” (with T. Ahn, Y. Choi, and J. Hyeon), Korean Accounting Review, 2014, 39(2): 179-219 [in English].

  • (6) “The Changes in Matching between Revenue with Expense: The Effect of Financial Structures” (with T. Ahn, S. Oh, and H. Cho), Korean Accounting Review, 2014, 39(1), 43-76 [in Korean]. ("수익비용대응의 변화: 재무구조의 영향에 대한 분석", 회계학연구).

  • (5) “Determinants and Effects of Cost Verification Period in Government Contracts” (with T. Ahn, S. Lee, and D. Kim), Korean Accounting Journal, 2013, 22(5), 29-58 [in Korean]. ("지배주주- 소액주주 간 대리인문제와 사외이사 보상", 회계저널).

  • (4) “The Effect of Agency Problem between Controlling Shareholders and Minority Shareholders on Compensation of Outside Directors” (with I. Hwang, J. Shin, and B. Kim), Korean Accounting Journal, 2013, 22(3), 1-29 [in Korean]. ("정부계약 원가검증 기간의 결정요인 및 성과", 회계저널).

  • (3) “A Study on Health Insurance Expenditure Elasticity of Conversion Factor” (with Y. Choi, H. Jung, and M. Kim), Korean Journal of Health Economics and Policy, 2012, 18(1), 25-47 [in Korean] ("건강보험 행위료의 환산지수 탄력성에 관한 연구", 보건경제와 정책연구).

  • (2) “The Effect of Agency Problem between Controlling Shareholders and Minority Shareholders on Board and Audit Committee Characteristics” (with D. Kwon, J. Choi, and J. Shin), Korean Accounting Review, 2012, 37(1), 121-155 [in Korean]. ("지배주주- 소액주주 간 대리인문제가 이사회 및 감사위원회 특성에 미치는 영향", 회계학연구).

  • (1) “The Effect of IFRS on Revenue Recognition in Telecommunication Industry” (with T. Ahn, and B. Kim), Korean Accounting Journal, 2011, 20(2), 349-372 [in Korean]. ("IFRS 도입에 따른 통신 산업 수익인식기준 변화", 회계저널).

5. TEACHING EXPERIENCE

Chung-Ang University

• • Management Accounting; Financial Accounting; Financial Statement Analysis; Research Methodology in Accounting; Management Accounting Seminar

NEOMA Business School

• • Advanced Management Accounting; International Accounting; Cultural Differences in Accounting; Cost Accounting; Internal Control and Risk Management

Seoul National University

• • Research Methodology in Accounting; Principles of Accounting; Management Accounting

6. PROFESSIONAL EXPERIENCE

• • 2005 – 2007     Samsung Electronics, Korea: Overseas Sales Manager, Telecommunication Division, Corporate HQ

  • 1998 – 2000     Korean National Police University, Korea: Administrative Staff (Military Service)

7. PROFESSIONAL SERVICE

 Ad hoc reviewer 

• • Journals: Contemporary Accounting Research; Journal of Management Accounting Research; Corporate Governance: An International Review; Applied Economics; Management Accounting Research; Emerging Markets Finance and Trade; Korean Accounting Review; Korean Accounting Journal.

  • Conferences: AAA Annual Meeting, AAA Management Accounting Section Meeting.

College Service

• • Chung-Ang University: Supervisor for CPA group; AACSB accreditation member

  • NEOMA: Recruitment committee member; Research committee member; Coordinator of IMA Higher Education Endorsement Program

8. PRESENTATIONS (* presented by coauthor)

• 2025    Hawaii Accounting Research Conference (Hawaii, US)*; EAA Annual Congress (Rome, Italy)

• 2024    National University of Singapore (Singapore, Singapore)*; KAA Research Seminar (Seoul, Korea); Yonsei University (Seoul, Korea); AMARS (Melbourne, Australia); JAA Annual Meeting (Tokyo, Japan); Conference on Asia-Pacific Financial Markets (Seoul, Korea)*; Korea University - KAIST (Seoul, Korea); KAA Summer Conference (Busan, Korea)*

• 2023    EAA Annual Congress (Helsinki, Finland)*; CAAA Annual Conference (Quebec City, Canada)*; KAA Summer Conference (Jeju, Korea)*; KAA Winter Conference (Seoul, Korea) 

• 2022    EAA Annual Congress (Bergen, Norway); KAA Summer Conference (Jeju, Korea); Yonsei University (Seoul, Korea)*

• 2021    Yonsei University (Seoul, Korea); Monash University (Melbourne, Austrailia)*; Hitotsubashi University (Tokyo, Japan)*

• 2020    AAA MAS Midyear Meeting* (Houston, USA); KAA Summer Conference* (Incheon, Korea); Yonsei University* (Seoul, Korea) 

• 2019    Georgetown University* (Washington, DC, USA); McGill University* (Montreal, Canada); Sungkyunkwan University (Seoul, Korea); University of Illinois at Urbana–Champaign* (Champaign, USA); Yonsei University* (Seoul, Korea)

• 2018    AAA MAS Midyear Meeting (Scottsdale, USA); EAA Annual Congress (Milan, Italy); AAA Annual Meeting* (Washington DC, USA)

• 2017    AAA Annual Meeting* (San Diego, USA); EAA Annual Congress (Valencia, Spain)

• 2016    AAA Annual Meeting* (New York, USA); EAA Annual Congress (Maastricht, the Netherlands); AAA MAS Midyear Meeting* (Dallas, USA); NEOMA Business School (Paris, France); ESSEC (Paris, France)

• 2015    AAA MAS Midyear Meeting (Newport Beach, USA); KMAA Conference* (Seoul, Korea); Sungkyunkwan University (Seoul, Korea); KU Leuven (Leuven, Belgium); UC3M (Madrid, Spain); University of Bristol (Bristol, UK); NEOMA Business School (Paris, France)

• 2014    AAA MAS Doctoral Consortium and Midyear Meeting (Orlando, USA); KAA Summer Conference (Pyungchang, Korea); KMAA Conference (Seoul, Korea); Sheffield university (Sheffield, UK); Sungkyunkwan University* (Seoul, Korea)

• 2013    KAA Summer Conference (Kyungju, Korea)

• 2012    AAA Annual Meeting* (Washington DC, USA); KAA Summer Conference (Yangyang, Korea)

• 2011    KAA Winter Conference (Seoul, Korea)

• 2010    KMAA Conference (Kyungju, Korea)

9. AWARDS

• 2024 – 2025        Research Grant, IMA (Institute of Management Accountants)

• 2023 – 2025        Research Grant, Chung-Ang University

• 2015 – 2023        Research Grant, NEOMA Business School

• 2015                    Research Fund for Young Researcher, National Research Foundation of Korea

• 2010 – 2014        Doctoral fellowship, Seoul National University

• 2008 – 2010        LG Scholarship, LG Yonam Culture Foundation

• 2000 – 2005        Scholarship for Excellent Academic Performance, Seoul National University

• 2000                    Scholarship for Excellent Score of Entrance Exam, Seoul National University