Assistant Professor
School of Accountancy

Hong Kim Duong

2167 Constant Hall
Norfolk, 23529

Dr. Duong is an assistant professor of accounting at School of Accountancy, Strome College of Business. She obtained her Ph.D. in accounting from the University of Texas at El Paso in 2016. She is a Certified Management Accountant (CMA). She teaches Financial Accounting, Financial Statement Analysis, International and Advanced Accounting to undergraduate and graduate accounting major students. Her research is in corporate disclosure and corporate governance. She has received the Best Research Paper Award of Journal of International Accounting Research, and the Best Research Paper Award at the Ethics Research Symposium of the American Accounting Association Annual Meeting, 2019 Award for Excellence Publication at Review of Accounting and Finance Journal. Her research has been published in peer-reviewed, leading academic journals such as Journal of International Accounting Research, Quarterly Journal of Finance, Advances in Accounting, Review of Accounting and Finance, Global Finance and Journal of Accounting and Public Policy, among others.

Certified Management Accountant - CMA
Sponsoring Organization: Institute of Management Accountants
Date Obtained: 2017-11-13
Faculty Certification for Teaching Distance Education Courses
Sponsoring Organization: Norfolk State University
Date Obtained: 2015-01-01
Certificate of College Teaching
Sponsoring Organization: The University of Texas at El Paso
Date Obtained: 2012-08-01

Expertise

Accounting
Financial Accounting / IFRS / Consolidation of Financial Information / Corporate Governance

Research Interests

Dr. Duong’s research is in corporate disclosure and corporate governance. More specifically, she is interested in understanding how different types of corporate disclosures affect the capital markets, and the role of corporate governance in financial reporting. Her research has been published in peer-reviewed, leading academic journals such as Journal of International Accounting Research, Quarterly Journal of Finance, Advances in Accounting, Review of Accounting and Finance, Global Finance and Managerial Finance. She has presented her work at numerous national conferences and universities. She is a member of the American Accounting Association and the Institute of Management Accountants. She is an elected Advisory Board Member of the International Accounting Section at the American Accounting Association.

Articles

Duong, H. Kim. (2022). CEO Ownership and Firm Performance: Evidence from the 2003 Dividend Tax Cut. The Journal of Corporate Accounting & Finance.
Duong, H. Kim., Kang, H. and Salter, S. B. (2022). The Joint Effect of Internal and External Governance on Earnings Management and Firm Performance. The Journal of Corporate Accounting & Finance.
Duong, H. K ., Gotti, G., Stein, M. and Chen, A. (2022). Code of Ethics Quality and Audit Fees. Journal of Accounting and Public Policy.
Duong, H. Kim., Fasan, M. and Gotti, G. (2021). Living Up to Your Codes? Corporate Codes of Ethics and the Cost of Equity Capital. Management Decision.
Wu, Y., Duong, H. Kim., Yao, H. and E, L. (2021). The Ownership Effect on Corporate Investment Distortion in the Transitional Economies: Mitigating or Exacerbating?. Review of Quantitative Finance and Accounting.
Ngo, A. Duc., Duong, H. Kim., Nguyen, T. and Nguyen, L. (2020). The Effects of Ownership Structure on Dividend Policy: Evidence from Seasoned Equity Offerings (SEOs). Global Finance Journal 44.
Chen, A., Duong, H. Kim. and Ngo, A. Duc. (2019). Types of Nonaudit Service Fees and Earnings Response Coefficients in the Post-Sarbanes-Oxley Era. Advances in Accounting (44) , pp. 132-147.
Duong, H. Kim., Schuldt, M. and Gotti, G. (2018). Investor Sentiment and Timely Loss Recognition. Review of Accounting and Finance 17 (3) , pp. 383-404.
Duong, H. Kim., Kang, H. and Salter, S. B. (2016). National Culture and Corporate Governance. Journal of International Accounting Research 15 (3) , pp. 67-96.
Duong, H. Kim., Wei, Z., Putnam, K. and McGowan, C. (2016). Re-examining the Association between Unexpected Earnings and Abnormal Security Returns in the Present of Financial Leverage. Journal of Accounting and Finance 16 (4) , pp. 39-55.
Ngo, A. Duc., Duong, H. Kim. and Chen, A. (2016). The Effects of Covenant Violations on the Underpricing of Seasoned Equity Offerings and the Implied Cost of Equity Capital. Quarterly Journal of Finance 6 (2) , pp. 33 pages.
Duong, H. Kim., Ngo, A. Duc. and McGowan, C. (2015). Industry Peer Effect and the Maturity Structure of Corporate Debt. Managerial Finance 41 (7) , pp. 714-733.

Presentations

Duong, H. K., El Ghoul, S., Guedhami, O., Sequeira, E. and Wei, Z. (November , 2022). Can Whistleblowing Improve Organization Effectiveness? Evidence from Whistleblowing on Financial Accounting Misconduct Oral Presentation 2022 Southern Finance Association Annual Meeting Key West, Florida.
Duong, H. K., El Ghoul, S., Guedhami, O., Sequeira, E. and Wei, Z. (August , 2022). Can Whistleblowing Improve Organization Effectiveness? Evidence from Whistleblowing on Financial Accounting Misconduct Oral Presentation 2022 American Accounting Association Annual Meeting San Diego, California.
Duong, H. Kim. (August , 2022). Real Earnings Management during Economic Downturns Oral Presentation 2022 American Accounting Association Annual Meeting San Diego, California.
Duong, H. Kim. (June , 2022). Real Earnings Management during Economic Downturns Oral Presentation The Ninth International Conference of the Journal of International Accounting Research Virtual.
Mota, R., Paulo, E., Gotti, G. and Duong, H. Kim. (January , 2022). Earnings Management Across Business Cycle Paper 2022 International Accounting Section Midyear Meeting - American Accounting Association .
Duong, K. (January , 2022). Using real activities to avoid earnings decreases and losses during economic downturns Paper 2022 International Accounting Section Midyear Meeting - American Accounting Association .
Duong, H. Kim., Gotti, G., Stein, M. and Chen, A. (August , 2021). Client's Business Ethics and Audit Fees Paper American Accounting Association Annual Meeting .
Duong, H. Kim. and Do, C. (August , 2021). Executive Disclosure Behaviors in Earnings Conference Calls around Actual Share Repurchases Paper American Accounting Association Annual Meeting .
Duong, H. Kim., Gotti, G., Stein, M. and Chen, A. (May , 2021). Client's Business Ethics and Audit Fees Paper Spark: Meeting of the Regions - American Accounting Association 2021 .
Duong, H. Kim. and Do, C. (May , 2021). Executive Disclosure Behaviors in Earnings Conference Calls around Actual Share Repurchases Paper Spark: Meeting of the Regions of the 2021 American Accounting Association .
Duong, H. Kim., Wu, Y., Yao, H. and E, L. (November 14, 2020). The Ownership Effect on Corporate Investment Distortions in Transitional Economies: Mitigating or Exacerbating? Paper 6th Annual International Corporate Governance Society Conference Norfolk, Virginia.
Ngo, A. Duc., Duong, H. Kim., Nguyen, T. and Wei, Z. (August 13, 2019). Debt Equity Financing Under Financial Constraints: Does Corporate Social Responsibility Matter? Oral Presentation American Accounting Association Annual Meeting San Francisco, California, US .
Wu, Y., Duong, H. Kim., E, L. and Yao, H. (August 13, 2019). The Ownership Effect on Corporate Investment Distortions in Transitional Economies: Mitigating or Exacerbating? Poster American Accounting Association Annual Meeting San Francisco, California, US .
Ngo, A. Duc., Duong, H. Kim. and Nguyen, T. (November 16, 2018). Debt Equity Financing Choice Under Financial Constraints: Does Corporate Social Responsibility Matter? Oral Presentation Southern Finance Association Annual Meeting Asheville, North Carolina.
Wu, Y., Duong, H., E, L. and Yao, H. (August 7, 2018). Corporate Investment Distortions and the Tri-Partite Ownership Structure – A Perspective of Asymmetric Information Oral Presentation American Accounting Association Annual Meeting Washington DC, USA.
Duong, H. Kim., Kang, H. and Salter, S. (August 6, 2018). Corporate Governance, Earnings Management and Firm Performance: An International Comparison Oral Presentation American Accounting Association Annual Meeting Washington DC, USA.
Duong, H. Kim., Fasan, M. and Gotti, G. (August 5, 2018). Living Up to Your Codes? Corporate Codes of Ethics and the Implied Cost of Capital Oral Presentation 23rd Ethics Research Symposium, American Accounting Association Annual Meeting Washington DC, USA.
Duong, H. Kim., Fasan, M. and Gotti, G. (June 1, 2018). Corporate Code of Ethics and Cost of Equity Capital Oral Presentation European Accounting Association Annual Meeting Milan, Italy.
Duong, H. Kim., Kang, H. and Salter, S. (May 11, 2018). Corporate Governance, Earnings Management and Firm Performance: An International Comparison Oral Presentation American Accounting Association Annual Meeting Baltimore, Maryland, U.S.
Duong, H. Kim., Kang, H. and Salter, S. (January 19, 2018). Corporate Governance, Earnings Management and Firm Performance: An International Comparison Oral Presentation International Accounting Section Mid Year Meeting Long Beach, California, U.S.
Wu, Y., Duong, H. Kim. and Yao, H. (January 12, 2018). Investment Distortion Sensitivity to Entrenchment, Ownership Structure and Financing Constraints Oral Presentation 14th International Conference, Western Economics Association International University of Newcastle, Callaghan, Australia.
Duong, H. Kim., Fasa, M. and Gotti, G. (September 15, 2017). Corporate Code of Ethics, Managerial Opportunism, and Cost of Equity Capital Oral Presentation XXXVIII National AIDEA Conference: New Trends in Economic and Business Studies Rome.
Duong, H. Kim. (August 7, 2017). CEO Ownership, R&D Investment Efficiency and Firm Performance: Evidence from the 2003 Dividend Tax Cut Poster American Accounting Association Annual Meeting San Diego, California, U.S.
Duong, H. Kim., Fasan, M. and Gotti, G. (August 7, 2017). Does Corporate Code of Ethics affect Cost of Equity Capital? Oral Presentation American Accounting Association Annual Meeting San Diego, California, U.S.
Duong, H. Kim., Schuldt, M. and Gotti, G. (August 7, 2017). Investor Sentiment and Timely Loss Recognition Oral Presentation American Accounting Association Annual Meeting San Diego, California, U.S.
Duong, H. Kim., Fasan, M. and Gotti, G. (June 22, 2017). Does Corporate Code of Ethics affect Cost of Equity Capital? Oral Presentation Financial Reporting Conference Parma, Italy.
Duong, H. Kim. (March 2, 2017). CEO Ownership, R&D Investment Efficiency and Firm Performance: Evidence from the 2003 Dividend Tax Cut Oral Presentation Midwest Finance Association 66th Annual Meeting Chicago, Illinois, U.S .
Duong, H. Kim., Kang, H. and Salter, S. (January 20, 2017). The Joint Effect of Investor Protection and Firm Corporate Governance on Earnings Management Oral Presentation International Accounting Section Mid Year Meeting Tampa, Florida, U.S.
Duong, H. Kim., Kang, H. and Salter, S. (August 10, 2016). The Joint Effect of Investor Protection and Firm Corporate Governance on Earnings Management Oral Presentation American Accounting Association Annual Meeting New York, New York, U.S.
Duong, H. Kim., Kang, H. and Salter, S. (February 19, 2016). The Joint Effect of Investor Protection and Firm Corporate Governance on Earnings Management Oral Presentation International Accounting Section Mid Year Meeting .
Duong, H. Kim., Kang, H. and Salter, S. (October 15, 2015). National Culture and Corporate Governance Oral Presentation 2015 FMA Annual Meeting Orlando, Florida, U.S.
Duong, H. Kim., Kang, H. and Salter, S. B. (August 12, 2015). National Culture and Corporate Governance Oral Presentation American Accounting Association Annual Meeting Chicago, Illinois, U.S .
Duong, H. Kim. and Ngo, A. Duc. (April 10, 2015). Industry Peer Effect and the Maturity Structure of Corporate Debt Oral Presentation Eastern Finance Association Annual Meeting New Orleans, Louisiana, U.S.
Duong, H. Kim., Kang, H. and Salter, S. (January 23, 2015). National Culture and Corporate Governance Oral Presentation International Accounting Section Mid Year Meeting Palm Springs, California, U.S.
Duong, H. Kim., Kang, H. and Salter, S. (November , 2014). National Culture and Corporate Governance Oral Presentation Corporate Governance Workshop at Northwestern University, School of Law Northwestern University, Chicago, Illinois, U.S.
Ngo, A. Duc. and Duong, H. Kim. (November , 2014). Oral Presentation Financial Management Association Annual Meeting .
Duong, H. Kim. (November 21, 2014). Industry Peer Effect and the Maturity Structure of Corporate Debt Oral Presentation Southern Finance Association Annual Meeting Key West, Florida, U.S.
Ngo, A. Duc. and Duong, H. Kim. (November 21, 2014). The Effects of Covenant Violations on the Underpricing of Seasoned Equity Offerings and the Implied Cost of Equity Capital Oral Presentation Southern Finance Association Annual Meeting Key West, Florida, U.S.
Duong, H. Kim. (August 4, 2014). Industry Peer Effect and the Maturity Structure of Corporate Debt Poster American Accounting Association Annual Meeting Atlanta, Georgia, U.S.
Ngo, A. Duc. and Duong, H. Kim. (October , 2013). The Effects of Ownership Structure on Payout Policy: Evidence from Seasoned Equity Offerings Oral Presentation Financial Management Association Annual Meeting Chicago, Illinois, U.S .
  • 2022: Excellence in Service Award at the 2022 International Accounting Section Midyear Meeting, American Accounting Association
  • 2021: 2021 Southeast Region Best Research Paper Award, American Accounting Association
  • 2021: Excellence in Service Award at the 2021 International Accounting Section Midyear Meeting , American Accounting Association
  • 2020: 2020 Literati Award - Outstanding Reviewer , Review of Accounting and Finance
  • 2019: Award for Excellence , Review of Accounting and Finance
  • 2018: Ethics Research Symposium Best Research Paper Award, American Accounting Association
  • 2018: Journal of International Accounting Research - Best Published Paper Award, Journal of International Accounting Research