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Hyun Hwang

University of Texas at Austin - Department of Accounting

Austin, TX 78712

United States

SCHOLARLY PAPERS

6

DOWNLOADS

1,802

TOTAL CITATIONS

0

Scholarly Papers (6)

1.

Accounting Uniformity, Comparability, and Resource Allocation Efficiency

The Accounting Review, volume 99, issue 1, 2024 [10.2308/TAR-2021-0024]
Number of pages: 53 Posted: 27 Oct 2020 Last Revised: 17 Mar 2025
Carlos Corona, Zeqiong Huang and Hyun Hwang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Yale School of Management and University of Texas at Austin - Department of Accounting
Downloads 836 (72,832)

Abstract:

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Accounting standards, uniformity, comparability, disclosure regulation, resource allocation.

2.

Internal Capital Allocation, Voluntary Disclosure, and Investment Efficiency

Management Science, volume 71, issue 12, 2025[10.1287/mnsc.2022.01295]
Number of pages: 47 Posted: 28 Jun 2019 Last Revised: 12 Dec 2025
Hyun Hwang
University of Texas at Austin - Department of Accounting
Downloads 356 (208,972)

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Organizational structure, internal capital allocation, corporate disclosure, investment efficiency

3.

Effects of Information Processing Costs on Corporate Investment and Welfare

Number of pages: 38 Posted: 24 Jul 2025 Last Revised: 06 Feb 2026
Hyun Hwang, Eunhee Kim and Volker Laux
University of Texas at Austin - Department of Accounting, CUNY Baruch College and University of Texas at Austin
Downloads 210 (362,957)

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Information processing costs, corporate investment, real effects, generative AI

4.

Macroeconomic Implications of Accounting Standards

Number of pages: 52 Posted: 07 Jun 2024 Last Revised: 12 Apr 2026
Hyun Hwang, Eunhee Kim and Volker Laux
University of Texas at Austin - Department of Accounting, CUNY Baruch College and University of Texas at Austin
Downloads 180 (420,133)

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biased accounting standards, supply and demand for capital, welfare, innovation, market rate of return

5.

Information Production, Real Investment, and External Financing

Number of pages: 48 Posted: 13 Dec 2024
Hyun Hwang and Eunhee Kim
University of Texas at Austin - Department of Accounting and CUNY Baruch College
Downloads 113 (626,371)

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Information production, increasing returns to scale, external financing, investor protection JEL Classification: K40, L50, M40

6.

Auditing in the Digital Age: Determinants and Consequences of Technology Investment 

Number of pages: 50 Posted: 24 Jul 2025
Hyun Hwang, Eunhee Kim and Minlei Ye
University of Texas at Austin - Department of Accounting, CUNY Baruch College and University of Toronto
Downloads 107 (654,668)

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Technology Investment, Supply and Demand for Audit Quality, Coordination, Auditor Pricing Power, Project Selection, Audit Regulations