Dr. Seokyoun Hwang joined the School of Business at CSI, after receiving his PhD in Management with concentration in Accounting from Rutgers University in 2015. Prior to PhD program at Rutgers, he had worked for Korea’s financial regulator and central bank. He teaches Accounting Principles, Cost Accounting, and Intermediate Accounting at the undergraduate level. His research interests are pension accounting, auditing, and CSR. 

Degrees

PhD, Rutgers University 2015

MBA, University of Maryland, College Park

BA, Yonsei University, Seoul

Scholarship / Publications

Hwang, S., Sarath, B., & Han, S. (2021). Auditor independence: The effect of auditors’ quality control efforts and corporate governance. Journal of International Accounting, Auditing and Taxation, Forthcoming.
 
Hwang, S., & Hong, P. K. (2020). The Effect of Corporate Social Responsibility on Hard-Freezing of Pension Plan and Firm Performance. Journal of Accounting, Auditing & Finance, 0148558X20982211.
 
Hwang, S., & Sarath, B. (2020). The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation. International Journal of Accounting, Auditing, and Performance Evaluation, Vol. 16(2/3) 271-305
 
Hwang, S., No, W. G., & Kim, J. (2020). XBRL mandate and timeliness of financial reporting: The effect of internal control problems. Journal of Accounting, Auditing & Finance, 0148558X20929854.
 
Guo, S., Hwang, S., & Wang, C. (2019). Effect of B2B advertising on firm’s market value: CSR as a strategic complement. Journal of Business & Industrial Marketing, Vol. 35(5), 895-908.
 
Hwang, S., & Sarath, B. (2018). Disclosure of pension asset allocation and expected rate of return management. Asian Review of Accounting, Vol. 26(2), 182-207.
 
Hong, P. K., & Hwang, S. (2018). Fair value disclosure of pension plan assets and audit fees. Advances in Accounting, Vol. 41, 88-96.

Last Updated: 5.24. 2021