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 top-tier journals, including Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, and Management Science.

Education

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

Publications

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