I have been teaching courses in financial and managerial accounting, federal income taxation and financial statement analysis at the both undergraduate and graduate levels at the University of Illinois (Chicago), the University of North Carolina (Charlotte) and Texas Tech University (Lubbock). Before joining academia, I worked for Citigroup as a financial reporting analyst. My research interests are mainly in finding out how accounting information is processed and used by capital market participants. I have published in Financial Review, Accounting Horizons, Journal of International Accounting Research, Advances in Accounting and Journal of Business, Finance, and Accounting.
Publications & Presentations
- Hong, P. K. (2022) On the Treatment of the Momentum Factor in Accounting-Based Anomalies: A Discussion Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives.
- Kerr, D., Wiggins, C., Hong, P. K. (2022). PCAOB international inspections: Updates and extensions. International Journal of Auditing.
- Hong, P. K., Hwang, S. (2022). Auditors’ Workload and Audit Quality under Audit Hour Budget Pressure: Evidence from the Korean Audit Market. International Journal of Auditing.
- K., Park, S., Lee, J., Patro, S., Hong, P. K. (in press). An Analysis of the Sources of Value Loss Following Financial Restatements. Journal of Accounting, Auditing and Finance.
- Hong, P. K., Hwang, S. (in press). The Effect of Corporate Social Responsibility on Hard-Freezing of Pension Plan and Firm Performance. Journal of Accounting, Auditing and Finance.
- Hong, P. K., Ma, T., Zhang, G. (2019). Accruals Quality and Cost of Capital: Evidence from Chinese Stock Market. Journal of International Accounting Research, 18(1), 71-95. https://meridian.allenpress.com/jiar/article-abstract/18/1/71/9847/Accruals-Quality-and-Cost-of-Capital-Evidence-from?redirectedFrom=fulltext
- Hong, P. K., Lee, S., Mynatt, P., Ramakrishnan, R. (2019). The Value Relevance of Non-Accounting Financial Information. Advances in Accounting, 44, 10-21. https://www.sciencedirect.com/science/article/abs/pii/S0882611016302310
- Blankley, A., Hong, P. K. (2018). Expected Benefit Payments and Asset Allocation in Defined Benefit Plans Post-SFAS 132(R). Accounting Horizons, 32(3), 71-82.
- Hong, P. K., Paik, D. G., Smith, J. V. (2018). A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment. Journal of International Accounting, Auditing and Taxation, 31, 74-89. http://dx.doi.org/10.1016/j.intaccaudtax.2018.05.001
- Hong, P. K., Hwang, S. (2018). Fair value disclosure of pension plan assets and audit fees. Advances in Accounting, 41, 88-96. http://dx.doi.org/10.1016/j.adiac.2018.01.002
- Hansen, J. C., Hong, K. P., Park, S.-H. (2018). Accounting conservatism: A life cycle perspective. Advances in Accounting, 40, 76-88. http://dx.doi.org/10.1016/j.adiac.2017.10.001
- Cathey, J., Hong, K. P., Pak, S. J. (2018). Estimates of undervalued import of EU Countries and the U.S. from the Democratic Republic of Congo during 2000–2010. The International Trade Journal, 32(1), 116-128. http://dx.doi.org/10.1080/08853908.2017.1377650
- The Korean Accounting Association Summer Conference, Jeju Korea Presented “Auditor’s Workload and Audit Quality under Audit Hour Budget Pressure – Evidence from Korean Audit Market” (2022).
- The Canadian Academic Accounting Association, Canada. Presented “Auditor’s Workload and Audit Quality under Audit Hour Budget Pressure – Evidence from Korean Audit Market”, Virtual, Canada (2021).
- The World Customs Organization’s conference on illicit financial flows through trade mis-invoicing study report. Brussels, Belgium. Presented a report as one of contributing authors (2018).
- The eighth Japanese Accounting Review Conference, Kobe, Japan. Presented “An Analysis of the Sources of Value Loss Following Financial Restatements” (2018).
M.S. in Information Systems - University of Maryland, College Park (1993)
BA in Accounting - Florida International University, Miami (1991)
Membership in Professional Organizations
- Certified Public Accountant (CPA) - North Carolina
- American Accounting Association
- Korean American Accounting Professor Association
Undergraduate: Concepts of Financial Accounting (ACC 201); Intro to Financial Accounting (ACC 250); Advanced Accounting (ACC 501); Auditing & Assurance Services (ACC 531)
Graduate: Managerial Accounting: Management Perspective (MBA 620)