Kwang-Hyun Chung

ACADEMIC AND PROFESSIONAL ENGAGEMENT ACTIVITIES

Expert in financial reporting applying U.S. accounting standards and their effect on firm valuation. In addition to my own research, I encourage graduate students to get involved in research on contemporary accounting issues such as value relevance of accounting and disclosure quality, corporate social responsibility, and corporate governance. Constantly involved in research on banking accounting and regulatory matters as the outside director and audit committee chair of Hana Bank USA N.A., a wholly-owned subsidiary of Hana Bank, Seoul, Korea (assets size over $450 billion).

SELECTED CONTRIBUTIONS & PUBLICATIONS

Cho, M., Chung, K. (2025). The Association Between Community Reinvestment Act Ratings and Loan Loss. International Journal of Banking, Accounting and Finance. 14(4), 407-442. Read More >>

Cho, M., Chung, K. (2016). The Effect of Commercial Banks' Internal Control Weaknesses on Loan Loss Reserves and Provisions. Journal of Contemporary Accounting and Economics. 12(1), 61-72. Read More >>

Lee, J.Y., Chung, K., Tang, C.Y. (2016). The Financial Market, Governmental Policy Change, and Firms’ Cost Performance. International Research Journal of Applied Finance. VII(November 2016), 301 - 315. Read More >>

Chung, K., El-Gazzar, S., Jacob, R. (2011). Reporting of Internal Control Weaknesses and Debt Rating Changes. International Advances In Economic Research. 17(4 (November)), 421-435. Read More >>

Chung, K. (2007). The Effect of Internal Control Weakness Reporting on Bonds Rating Downgrades: U.S. Experience. Global Business Trends: Contemporary Readings.