Image: Hoyoun Kyung
Accountancy

Hoyoun Kyung

Assistant Professor and Deloitte Faculty Scholar
Office
355 Cornell Hall
Hours
2:00-3:00pm Mondays and Wednesdays & by appointment.

Dr. Hoyoun Kyung is an assistant professor in the School of Accountancy, where he teaches intermediate financial accounting. His research focuses on how capital market regulation and oversight influence stakeholder behavior, with a particular focus on two core questions: (1) how regulatory interventions recalibrate the incentives and decisions of firms, investors, and intermediaries; and (2) how lapses or limitations in enforcement and oversight affect corporate conduct and managerial decision-making. His work highlights not only the direct impact of specific regulatory actions but also their unintended consequences and cross-market spillovers, offering insights into how regulatory design and oversight mechanisms promote transparency, accountability, and market integrity. His research has been published in leading journals, including Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Business Finance & Accounting, and Journal of Management Accounting Research.

Education

BBA, Korea University, 2009; MA, New York University, 2013; PhD, University of Texas at Dallas, 2018

Publications

Chy, MahfuzInder Khurana, and Hoyoun Kyung. 2024. “Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms” Journal of Accounting Research 63 (2): 769-806 (2025)

Ali, Ashiq, Michael Durney, Jill Fisch, and Hoyoun Kyung. 2023. “Managers’ Private Communications with Analysts: The Effect of SEC v. Siebel Systems Inc.Contemporary Accounting Research 40 (3): 4641-1670. 

Baer, Leah, Inder Khurana, and Hoyoun Kyung. 2023. “Internal Control and the Insider versus Outsider CEO Choice.” Journal of Management Accounting Research 35 (2): 43-68. 

Chy, Mahfuz, and Hoyoun Kyung. 2023. “The Effect of Bond Market Transparency on Bank Loan Contracting.” Journal of Accounting and Economics 75 (2-3): 101536. 

Khurana, Inder, and Hoyoun Kyung. 2021. “Internal Control Material Weakness and CEO Recruitment.” Journal of Business Finance and Accounting 48 (9-10): 1940-1987.