Hyun Hwang

Working Papers:

• “Auditing in the Digital Age – Determinants and Consequences of Technology Investment” with Eunhee Kim and Minlei Ye.
  Presentations: AES 2024, DAR&DART Accounting Theory Seminar, CAAA 2024, Temple, CUNY Baruch.

• “Macroeconomic Implications of Accounting Standards” with Eunhee Kim and Volker Laux.
  Presentations: Carnegie Mellon Accounting Conference 2025, Columbia Accounting Theory Conference 2024, Workshop on Accounting & Economics 2024, Baruch-Fordham-Rutgers Accounting Symposium, Yonsei University. 

• “Effects of Information Processing Costs on Corporate Investment and Welfare” with Eunhee Kim and Volker Laux.
  Presentations: Duke, Columbia Burton 2025, AES 2025, UT Austin, HARC 2026.

• “Information Production, Real Investment, and External Financing” with Eunhee Kim.
  Presentations: CUNY Baruch, KAIST (Seoul), MAS Midyear Meeting 2025. 

• “Inter-Entity Bookkeeping Networks: Representations and Applications” with Jing Li and Pierre Liang.

Publications: 

• “Internal Capital Allocation, Voluntary Disclosure, and Investment Efficiency”
  Runner-up, The AAA MAS Dissertation Award, 2020.
  Best paper, Korean Accounting Association Annual Global Meeting, 2020.
  Featured in the Korean Economic Daily, June 2020.
  Management Science (2025) 71(12):10088-10105.

• “Accounting Standards Uniformity, Comparability, and Resource Allocation Efficiency”
  with Carlos Corona and Zeqiong Huang, The Accounting Review (2024) 99 (1): 139–161.