Jung Koo Kang
Assistant Professor of Business Administration
Assistant Professor of Business Administration
Accounting and Management
Jung Koo Kang is an assistant professor in the Accounting and Management Unit. He teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Kang’s research focuses on financial technology and innovation, alternative data, debt contracting, and financial intermediation. Specifically, he examines how emerging technologies and alternative data drive innovation in credit markets and reshape the information dynamics and incentive structures of market participants. His research has been published in leading academic journals, including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, and Review of Accounting Studies.
Professor Kang earned a Ph.D. in Accounting from the University of Southern California. He also holds an M.S. in Statistics from the University of Minnesota and a Bachelor of Business Administration from Korea University. Prior to his academic career, he spent several years working as an auditor, credit rating analyst, and corporate banker. He is a CPA and CFA charterholder.
- JOURNAL ARTICLES
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- Chen, AJ, Omri Even-Tov, Jung Koo Kang, and Regina Wittenberg-Moerman. "Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data." Accounting Review (forthcoming). (Pre-published online April 22, 2025.) View Details
- Kang, Jung Koo. "Gone with the Big Data: Institutional Lender Demand for Private Information." Art. 101663. Journal of Accounting & Economics 77, nos. 2-3 (April–May 2024). View Details
- Kang, Jung Koo, Clive Lennox, and Vivek Pandey. "Client Concerns about Information Spillovers from Sharing Audit Partners." Art. 101434. Journal of Accounting & Economics 73, no. 1 (February 2022). View Details
- Iselin, Michael, Jung Koo Kang, and Joshua Madsen. "Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios." Journal of Financial Reporting 7, no. 1 (2022): 123–143. View Details
- Kang, Jung Koo, Maria Loumioti, and Regina Wittenberg-Moerman. "The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency." Journal of Accounting & Economics 72, no. 1 (August 2021): 101386. View Details
- Kang, Jung Koo, Lorien Stice-Lawrence, and Forester Wong. "The Firm Next Door: Using Satellite Images to Study Local Information Advantage." Journal of Accounting Research 59, no. 2 (May 2021): 713–750. View Details
- Kang, Jung Koo, Christopher Williams, and Regina Wittenberg-Moerman. "CDS Trading and Nonrelationship Lending Dynamics." Review of Accounting Studies 26, no. 1 (March 2021): 258–292. View Details
- WORKING PAPERS
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- Chen, Wilbur, Jung Koo Kang, and Aditya Mohan. "Data-driven Technologies and Local Information Advantages in Small Business Lending." Harvard Business School Working Paper, No. 25-057, May 2025. View Details
- Kang, Jung Koo, Regina Wittenberg Moerman, and Jessie Cheong. "Unwinding Loan Prospecting Pressure Through Renegotiation: The Role of Loan Officer Changes in Debt Contracting." Working Paper, March 2025. View Details
- CASES AND TEACHING MATERIALS
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- Kang, Jung Koo, Krishna G. Palepu, Charles C.Y. Wang, and David Lane. "Silicon Valley Bank: Gone in 36 Hours." Harvard Business School Case 125-094, March 2025. View Details
- Kang, Jung Koo, Charles C.Y. Wang, David Allen, and Kwangmoon So. "Wemade: (Re)Establishing Trust in Blockchain Games (B)." Harvard Business School Supplement 125-018, September 2024. (Revised March 2025.) View Details
- Kang, Jung Koo, Krishna G. Palepu, and Charles C.Y. Wang. "Silicon Valley Bank: Gone in 36 Hours." Harvard Business School Teaching Note 124-096, April 2024. (Revised August 2024.) View Details
- Kang, Jung Koo, Charles C.Y. Wang, David Allen, and Kwangmoon So. "Wemade: (Re)Establishing Trust in Blockchain Games (A)." Harvard Business School Case 124-025, June 2024. (Revised March 2025.) View Details
- Kang, Jung Koo. Crash Tutorial on Cash Flow Statements for MBA Students. Harvard Business School Tutorial 124-715, May 2024. View Details
- Kang, Jung Koo, and Paul M. Healy. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Multimedia/Video Supplement 124-710, February 2024. View Details
- Kang, Jung Koo. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Teaching Note 124-058, December 2023. View Details
- Kang, Jung Koo. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Spreadsheet Supplement 124-709, December 2023. View Details
- Heese, Jonas, and Jung Koo Kang. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Spreadsheet Supplement 124-708, December 2023. View Details
- Heese, Jonas, and Jung Koo Kang. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Teaching Note 124-039, October 2023. View Details
- Healy, Paul M., and Jung Koo Kang. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Case 124-015, July 2023. (Revised October 2024.) View Details
- Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023. View Details
- Additional Information
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About Me
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