■ Education
2014.09, Boston University, Ph.D. in Business Administration
2007.05, University of Illinois Urbana-Champaign, Master of Science in Economics
2002.08, Korea University, Bachelor of Business Administration
■ Employment
2021.09 – present, Hanyang University, College of Business and Economics, Department of Accounting and Tax, Associate Professor
2019.09 – 2021.08, Hanyang University, College of Business and Economics, Department of Accounting and Tax, Assistant Professor
2014.08 – 2019.06, Pennsylvania State University, Black School of Business, Department of Accounting, Assistant Professor
2011.09 – 2011.12, Boston University, Questrom School of Business, Department of Accounting, Lecturer
2003.07 - 2004.01, LG International, Accounting Team, Staff
2002.06 – 2003.04, Hyundai Motor Company, Overseas Procurement Team, Staff
■ Research Interests
Intangible Assets, Valuation, CEO Compensation, Corporate Social Responsibilities, Mergers and Acquisitions
■ Selected Publications (Recent 3 years)
Kwon, S. H., J. Kim, and S. Yim, 2023, Looking Far or Close: The Explanatory Role of Myopic Management in the Relationship Between CEO-TMT Power Disparity and Corporate Social Responsibility, Journal of Business Research, Forthcoming. (SSCI)
Kwon, S. H. and G. Wang, 2023, Market Responses to Private and Public Targets: The Role of Goodwill Valuation, Asia-Pacific Journal of Financial Studies 52 (1), pp. 89-115. (SSCI)
Kwon, S. H. and A. Deshmukh, 2022, Earnings Management and Instances of Material Weaknesses Reported Under Sections 302 and 404, Asia-Pacific Journal of Accounting and Economics 29 (6), 1540-1559. (SSCI)
Kwon, S. H. and G. Wang, 2020, The Change of the Value Relevance of Accounting Information after Mergers and Acquisitions: Evidence from the Adoption of SFAS 141(R), Accounting and Finance 60 (3), pp. 2717-2757. (SSCI)
Mitra, S., H. J. Song, S. M. Lee, and S. H. Kwon, 2020, CEO Tenure and Audit Pricing, Review of Quantitative Finance and Accounting 55, pp. 427-459. (SCOPUS)
■ Working Papers
“Heterogeneity in Value-Earnings Convexity” with Paul Irvine and Steve Lim (Under review at Review of Accounting Studies, SSCI)
“The Value Relevance of Goodwill and its Components after the Implementation of SFAS 141 (R)” with Guannan Wang (Under review at Asia-Pacific Journal of Accounting and Economics, SSCI)
“Relationship between Management Ownership and Earnings Management: An Investigation of Moderating Effects of Section 404 Reports and 302 Disclosures” with Ashutosh Deshmukh (Under review at Asia-Pacific Journal of Accounting and Economics, SSCI)
“Managerial Ability and Growth by Internal Intangible Assets” with Jinbae Kim and Kwangjoo Koo
“Accounting versus Economic Losses: Evidence from Narrative R&D Disclosure” with Steve Lim and Alex Yang
■ Research Presentations (* indicates presentation by a coauthor)
“Managerial Ability and Growth by Internal Intangible Assets”
2022.11, National Taiwan University Workship, Virtual
2022.08, Korean Accounting Association Summer Conference, Virtual* (Won the Deloitte Academic Award)
“Market Responses to Private and Public Targets: The Role of Goodwill Valuation”
2022.12, Korean Accounting Association Winter Conference, Seoul
2021.11, Hanyang University Management Research Institute Seminar, Ansan
2019.06, Canadian Academic Accounting Association Annual Conference, Ottawa, Ontario
2019.05, American Accounting Association Ohio Conference, Columbus, Ohio*
“Looking Far or Close: The Explanatory Role of Myopic Management in the Relationship Between CEO Dominance and Corporate Social Responsibility”
2021.09, Yonsei University Management Institute Seminar, Virtual
2021.08, Korean Academic Society of Business Administration Convergence Conference, Virtual (Won Excellent Paper Award)
“Growth in Internal Intangibles and the Value-Earnings Convexity”
2023.01, Hawaii Accounting Research Conference, Honolulu, Hawaii*
2021.08, American Accounting Association Annual Conference, Virtual
2021.06, Korean Accounting Association Summer Conference, Virtual
“The Value Relevance of Goodwill and its Components after the Implementation of SFAS 141 (R)”
2021.08, American Accounting Association Annual Conference, Virtual*
“Managerial Ability and Intangible Assets: Evidence from Purchase Price Allocation in M&A”
2019.08, American Accounting Association Annual Conference, San Francisco, California*
2019.05, American Accounting Association Ohio Conference, Columbus, Ohio
“The Change of the Value Relevance of Accounting Information after Mergers and Acquisitions: Evidence from the adoption of SFAS 141(R)”
2018.06, Korean Accounting Association Summer Conference, Yeosu
2017.08, American Accounting Association Annual Conference, San Diego, California
2017.05, American Accounting Association Ohio Conference, Cleveland, Ohio
“Relationship between Management Ownership, Probability of Material Weakness and Earnings Management: An Investigation of Incentive and Entrenchment Effects”
2017.10, American Accounting Association Northeastern Conference, Providence, Rhode Island 2016.05, American Accounting Association Atlantic Conference, Morgan Town, West Virginia
2012.08, American Accounting Association Annual Conference, Washington DC
“An Empirical Analysis of the Decline in Financial Reporting Quality Following M&A”
2014.08, American Accounting Association Annual Conference, Atlanta, Geogia
2013.11, Boston University, Boston, Massachusetts
“The Effect of Internal Control Problems on Bid-Ask Spread under SOX Section 302”
2011.10, American Accounting Association Northeastern Conference, White Plains, New York
■ Awards, Scholarship and Honors
2022, Korean Accounting Association, Deloitte Academic Award
2021, Korean Academic Society of Business Administration, Excellent Paper Award
2020 – 2021, National Research Foundation of Korea, Research Grant for Young Scholar
2019, 2021, Hanyang University, Research Grant for International Academic Paper
2019, Hanyang University, Research Grant for New Faculty
2015 - 2016, Pennsylvania State University, Summer Research Grant
2015, Beta Gamma Sigma
2011 - 2013, Boston University, Summer Research Grant
2009, 2010, 2012, Boston University, Summer Teaching Grant
2008 – 2012, Boston University, Ph.D. Program Fellowship
2000, Korea University, Academic Excellence Scholarship
■ Professional Activities
2023, City of Ansan, Contract Review Committee Member
2017 - 2022, Korean Journal of Financial Studies, Editorial Board Member
2019, National Pension Service, Non-quantitative Division Review Committee Member
■ Academic Activities
2022 - present, Korean Association for Accounting and Policy, Director
2022, Korean Accounting Association Winter Conference
2018, 2021, 2022, Korean Accounting Association Summer Conference
2019 - 2021, American Accounting Association Annual Conference
2021, Korean Academic Society of Business Administration Convergence Conference
2019, Korea Accounting Information Association Seminar
2019, Management Accounting Association of Korea Winter Conference
2019, American Accounting Association Ohio Conference
2019, Canadian Academic Accounting Association Annual Conference
2017, American Accounting Association Northeastern Conference
2016, American Accounting Association Atlantic Conference
2015, American Accounting Association Western Conference
■ School Service
2022 – present, Hanyang University, Graduate School of Industrial Convergence Department Chair of Business Administration
2021 – present, Hanyang University, AACSB Committee Member
2021 – present, Hanyang University, Job Search Advisor
2021 – present, Hanyang University, IC-PBL Center Supervisor
2017 – 2018, Pennsylvania State University, Curricular Affair Committee Memeber
2016 – 2017, Pennsylvania State University, Faculty Annual Review Committee Member
2015 – 2016, Pennsylvania State University, Student Life Committee Member
2015 – 2016, Pennsylvania State University, Faculty Search Committee Member
2015 – 2016, Pennsylvania State University, Accounting Club Advisor
2014.09, Boston University, Ph.D. in Business Administration
2007.05, University of Illinois Urbana-Champaign, Master of Science in Economics
2002.08, Korea University, Bachelor of Business Administration
■ Employment
2021.09 – present, Hanyang University, College of Business and Economics, Department of Accounting and Tax, Associate Professor
2019.09 – 2021.08, Hanyang University, College of Business and Economics, Department of Accounting and Tax, Assistant Professor
2014.08 – 2019.06, Pennsylvania State University, Black School of Business, Department of Accounting, Assistant Professor
2011.09 – 2011.12, Boston University, Questrom School of Business, Department of Accounting, Lecturer
2003.07 - 2004.01, LG International, Accounting Team, Staff
2002.06 – 2003.04, Hyundai Motor Company, Overseas Procurement Team, Staff
■ Research Interests
Intangible Assets, Valuation, CEO Compensation, Corporate Social Responsibilities, Mergers and Acquisitions
■ Selected Publications (Recent 3 years)
Kwon, S. H., J. Kim, and S. Yim, 2023, Looking Far or Close: The Explanatory Role of Myopic Management in the Relationship Between CEO-TMT Power Disparity and Corporate Social Responsibility, Journal of Business Research, Forthcoming. (SSCI)
Kwon, S. H. and G. Wang, 2023, Market Responses to Private and Public Targets: The Role of Goodwill Valuation, Asia-Pacific Journal of Financial Studies 52 (1), pp. 89-115. (SSCI)
Kwon, S. H. and A. Deshmukh, 2022, Earnings Management and Instances of Material Weaknesses Reported Under Sections 302 and 404, Asia-Pacific Journal of Accounting and Economics 29 (6), 1540-1559. (SSCI)
Kwon, S. H. and G. Wang, 2020, The Change of the Value Relevance of Accounting Information after Mergers and Acquisitions: Evidence from the Adoption of SFAS 141(R), Accounting and Finance 60 (3), pp. 2717-2757. (SSCI)
Mitra, S., H. J. Song, S. M. Lee, and S. H. Kwon, 2020, CEO Tenure and Audit Pricing, Review of Quantitative Finance and Accounting 55, pp. 427-459. (SCOPUS)
■ Working Papers
“Heterogeneity in Value-Earnings Convexity” with Paul Irvine and Steve Lim (Under review at Review of Accounting Studies, SSCI)
“The Value Relevance of Goodwill and its Components after the Implementation of SFAS 141 (R)” with Guannan Wang (Under review at Asia-Pacific Journal of Accounting and Economics, SSCI)
“Relationship between Management Ownership and Earnings Management: An Investigation of Moderating Effects of Section 404 Reports and 302 Disclosures” with Ashutosh Deshmukh (Under review at Asia-Pacific Journal of Accounting and Economics, SSCI)
“Managerial Ability and Growth by Internal Intangible Assets” with Jinbae Kim and Kwangjoo Koo
“Accounting versus Economic Losses: Evidence from Narrative R&D Disclosure” with Steve Lim and Alex Yang
■ Research Presentations (* indicates presentation by a coauthor)
“Managerial Ability and Growth by Internal Intangible Assets”
2022.11, National Taiwan University Workship, Virtual
2022.08, Korean Accounting Association Summer Conference, Virtual* (Won the Deloitte Academic Award)
“Market Responses to Private and Public Targets: The Role of Goodwill Valuation”
2022.12, Korean Accounting Association Winter Conference, Seoul
2021.11, Hanyang University Management Research Institute Seminar, Ansan
2019.06, Canadian Academic Accounting Association Annual Conference, Ottawa, Ontario
2019.05, American Accounting Association Ohio Conference, Columbus, Ohio*
“Looking Far or Close: The Explanatory Role of Myopic Management in the Relationship Between CEO Dominance and Corporate Social Responsibility”
2021.09, Yonsei University Management Institute Seminar, Virtual
2021.08, Korean Academic Society of Business Administration Convergence Conference, Virtual (Won Excellent Paper Award)
“Growth in Internal Intangibles and the Value-Earnings Convexity”
2023.01, Hawaii Accounting Research Conference, Honolulu, Hawaii*
2021.08, American Accounting Association Annual Conference, Virtual
2021.06, Korean Accounting Association Summer Conference, Virtual
“The Value Relevance of Goodwill and its Components after the Implementation of SFAS 141 (R)”
2021.08, American Accounting Association Annual Conference, Virtual*
“Managerial Ability and Intangible Assets: Evidence from Purchase Price Allocation in M&A”
2019.08, American Accounting Association Annual Conference, San Francisco, California*
2019.05, American Accounting Association Ohio Conference, Columbus, Ohio
“The Change of the Value Relevance of Accounting Information after Mergers and Acquisitions: Evidence from the adoption of SFAS 141(R)”
2018.06, Korean Accounting Association Summer Conference, Yeosu
2017.08, American Accounting Association Annual Conference, San Diego, California
2017.05, American Accounting Association Ohio Conference, Cleveland, Ohio
“Relationship between Management Ownership, Probability of Material Weakness and Earnings Management: An Investigation of Incentive and Entrenchment Effects”
2017.10, American Accounting Association Northeastern Conference, Providence, Rhode Island 2016.05, American Accounting Association Atlantic Conference, Morgan Town, West Virginia
2012.08, American Accounting Association Annual Conference, Washington DC
“An Empirical Analysis of the Decline in Financial Reporting Quality Following M&A”
2014.08, American Accounting Association Annual Conference, Atlanta, Geogia
2013.11, Boston University, Boston, Massachusetts
“The Effect of Internal Control Problems on Bid-Ask Spread under SOX Section 302”
2011.10, American Accounting Association Northeastern Conference, White Plains, New York
■ Awards, Scholarship and Honors
2022, Korean Accounting Association, Deloitte Academic Award
2021, Korean Academic Society of Business Administration, Excellent Paper Award
2020 – 2021, National Research Foundation of Korea, Research Grant for Young Scholar
2019, 2021, Hanyang University, Research Grant for International Academic Paper
2019, Hanyang University, Research Grant for New Faculty
2015 - 2016, Pennsylvania State University, Summer Research Grant
2015, Beta Gamma Sigma
2011 - 2013, Boston University, Summer Research Grant
2009, 2010, 2012, Boston University, Summer Teaching Grant
2008 – 2012, Boston University, Ph.D. Program Fellowship
2000, Korea University, Academic Excellence Scholarship
■ Professional Activities
2023, City of Ansan, Contract Review Committee Member
2017 - 2022, Korean Journal of Financial Studies, Editorial Board Member
2019, National Pension Service, Non-quantitative Division Review Committee Member
■ Academic Activities
2022 - present, Korean Association for Accounting and Policy, Director
2022, Korean Accounting Association Winter Conference
2018, 2021, 2022, Korean Accounting Association Summer Conference
2019 - 2021, American Accounting Association Annual Conference
2021, Korean Academic Society of Business Administration Convergence Conference
2019, Korea Accounting Information Association Seminar
2019, Management Accounting Association of Korea Winter Conference
2019, American Accounting Association Ohio Conference
2019, Canadian Academic Accounting Association Annual Conference
2017, American Accounting Association Northeastern Conference
2016, American Accounting Association Atlantic Conference
2015, American Accounting Association Western Conference
■ School Service
2022 – present, Hanyang University, Graduate School of Industrial Convergence Department Chair of Business Administration
2021 – present, Hanyang University, AACSB Committee Member
2021 – present, Hanyang University, Job Search Advisor
2021 – present, Hanyang University, IC-PBL Center Supervisor
2017 – 2018, Pennsylvania State University, Curricular Affair Committee Memeber
2016 – 2017, Pennsylvania State University, Faculty Annual Review Committee Member
2015 – 2016, Pennsylvania State University, Student Life Committee Member
2015 – 2016, Pennsylvania State University, Faculty Search Committee Member
2015 – 2016, Pennsylvania State University, Accounting Club Advisor