COVID-19 research and information


Professor of Incentive Compensation, Cost Management

Professor Introduction

Iny Hwang is Associate Professor of Accounting at Seoul National University. Iny Hwang received both a Bachelor of Science degree in International Economics and a Master degree of Business Administration from Seoul National University in South Korea. He received a Doctorate in Management (Accounting concentration) from the University of Texas at Dallas.
Dr. Hwang’s research and teaching interests pertain to incentive compensation, performance measurement, cost management, and value implication of various economic phenomena such as cost structure and constrained capacity.
He has published both theoretical and empirical articles in academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Management Accounting Research, and Management Science.

Education & Experiences

[Academic Background]
Ph.D., School of Management, University of Texas at Dallas, Concentration: Accounting, December 2005
Master of Business Administration, Seoul National University, Korea, February 2001
Bachelor's Degree in Economics, Seoul National University, Korea, February 1996

Associate Professor, Seoul National University, Korea (2010.9~present)
Assistant Professor, Drexel University (2008.9~2010.8)
Assistant Professor, Minnesota State University (2005.8~2008.5)

[Honors and Awards]
Excellence in Teaching Award, College of Business Administration, Seoul National University (2014)
Excellence in Research Award, LeBow College of Business, Drexel University (2009)
Faculty Teaching Certificate 1 and 2, Minnesota State University (2006, 2007)
American Accounting Association Doctoral Consortium Fellow (2003)
American Accounting Association Management Accounting Section Doctoral Consortium Fellow (2003)

Evaluation Committee for Mutual Savings Bank, Financial Supervisory Service, Korea (2020.1.1~present)
Outside Directors: Doosan Solus (2019.10.1~present), Nasmedia (2016.3.24~present), Truston Asset Management (2013.6.4~2014.2.3)
Editor of Seoul Journal of Business (2019.2.1~2020.1.31)
Director of CEO Academy (2019.1.1~present)
Auditor of Seoul National University Publishing Council (2018.4.1~present)
Supervisor of Dream Mentoring, College of Business Administration, Seoul National University (2018.3.1~2019.12.31)
Auditor of SNU Cooperative (2017.3.22 ~ present)
Editorial board member, Accounting Information Review (2016)
Director of general affairs, Korean Accounting Association (2012.7.1~2013.6.30)


29. Iny Hwang, Taejin Jung, Woo-Jong Lee, and Daniel Yang. 2020. Asymmetric Inventory Management and the Direction of Sales Changes. Contemporary Accounting Research (forthcoming).
28. Iny Hwang, Jin-Ha Park, and Sera Choi. 2020. Managerial Ability and Dividend Policy. Korean Accounting Review 45 (2): 171-207.
27. Jeh-Hyun Cho, Iny Hwang, Jeong-Hoon Hyun, and Jae Yong Shin. 2020. Compensation Consultant Fees and CEO Pay. Journal of Management Accounting Research 32 (1): 51-78.
26. 황인이, 최세라, 정태진. 2019. 경영자 능력이 주가폭락위험에 미치는 영향. 회계학연구 44 (1): 111-154.
25. Iny Hwang. 2018. Target Ambiguity and Ratchet Effect. The Korean Business Journal (經營論集) 52: 165-183.
24. Tae-Sik Ahn, Youn-Sik Choi, Iny Hwang, and Jiwon Hyeon. 2018. The Effect of Information Asymmetry and Participative Target-Setting on Target Ratcheting and Incentives. Public Performance & Management Review 41 (3): 439-468.
23. Hyun-Kyung Im, Sera Choi, and Iny Hwang. 2018. CEO Inside Debt and Asymmetric Cost Behavior. Korean Accounting Review 43 (2): 51-88.
22. 이현주, 김범준, 황인이, 현지원. 2018. 해군 경상운영비 예산결정요인에 대한 실증분석. 회계정보연구 36 (1): 165-189.
21. 황인이, 최세라, 현지원. 2017. 경영자 특성과 소규모이익보고기업의 노무비 원가행태. 세무와회계저널 18(4): 195-228.
20. 김미옥, 정형록, 황인이. 2017. 투자전략이 원가행태에 미치는 영향. 경영학연구 46 (3): 781-805.
19. Paul John Ordanza, Hyung-Rok Jung, Iny Hwang, and Miok Kim. 2017. Impact of National Culture on the Balanced Scorecard Philippine Multinational Company Case. Research Journal of Business Management 11 (1): 46-55.
18. Dae-Hyun Kwon, Tae-Sik Ahn, Iny Hwang, and Jin-Ha Park. 2017. Fast Close: A Case of Financial Close Process Automation. The Journal of Small Business Innovation 20(1): 47-57.
17. 신재용, 황인이, 권세원, 최세라. 2016. 재벌기업의 비대칭적 원가행태에 대한 연구. 경영학연구 45 (6): 1929-1953.
16. 최종학, 안혜진, 황인이. 2016. 한국테크랜드 분식회계 및 부실감사 사례. 회계저널 25 (1): 529-566.
15. 최연식, 황인이, 윤주철. 2015. 공공기관 경영실적 평가제도에서 목표설정에서의 불확실성이 공공기관의 노력 감소 인센티브에 미치는 영향. 한국행정학보 49 (3): 219-246.
14. Hsihui Chang, Hiu Lam Choy, and Iny Hwang. 2015. An Empirical Study of Returns to Scale of CPA Firms in the Post SOX Era. Annals of Operations Research 229 (1): 253-264.
13. Tae-Sik Ahn, Iny Hwang, and Jin-Ha Park. 2015. Family Firm and R and D Cost Behavior. Research Journal of Business Management 9 (1): 203-217.
12. 임상균, 박진하, 황인이. 2014. 재무적 여력이 판매관리비의 하방경직성에 미치는 영향. 회계학연구 39 (3): 291-331.
11. 임상균, 이문영, 황인이. 2014. 대규모기업집단 소속기업의 투자효율성. 회계학연구 39 (3): 91-134.
10. 현정훈, 황인이, 신재용, 김범준. 2013. 지배주주-소액주주 간 대리인문제와 사외이사 보상. 회계저널 22 (3): 1-29.
9. Hubert Glover and Iny Hwang. 2013. Using Modern Business Practice to Enhance the Learning Process in the Introductory Accounting Course. Global Perspectives on Accounting Education 10: 43-59.
8. Youn-Sik Choi, Iny Hwang, and SeungAh Song. 2012. Ratee Incentive and Performance Distribution. Korean Accounting Review 37 (4): 327-361.
7. Youn-Sik Choi, Iny Hwang, and SeungAh Song. 2012. Information Asymmetry and CEO Effort Allocation Under A Multi-Task Setting. Korean Accounting Journal 21 (5): 255-292.
6. Youn-Sik Choi and Iny Hwang. 2012. Ratchet Principle and Target Achievability: An Empirical Analysis of Objective Performance Measures. Korean Accounting Review 37 (2): 205-235.
5. Tae Sik Ahn, Iny Hwang, and Myung-In Kim. 2010. The Impact of Performance Measure Discriminability on the Ratee Incentives. The Accounting Review 85 (2): 389-417.
4. Iny Hwang. 2009. Dual Time Series of Annual Earnings Based on the Direction of Sales Changes. Seoul Journal of Business 15 (2): 3-23.
3. Rajiv Banker and Iny Hwang. 2008. Importance of Measures of Past Performance: Empirical Evidence on Quality of E-Service Providers. Contemporary Accounting Research 25 (2): 307-337.
2. Iny Hwang, Suresh Radhakrishnan and Lixin Su. 2006. Vendor Certification and Appraisal: Implications for Supplier Quality. Management Science 52 (10): 1472-1482.
1. Rajiv Banker, Iny Hwang, and Birendra Mishra. 2002. Product Costing and Pricing under Long-Term Capacity Commitment. Journal of Management Accounting Research 14 (1): 79-97.