The department’s research focuses on an array of financial reporting, governance, auditing, management accounting and tax issues relevant to academics and professionals. Faculty deploy a variety of research methods from archival to experimental, and they collaborate with colleagues within the College and across the globe.
Highlighted Research
Chang, Hsihui, Dai, Xin, Lohwasser, Eric, and Qiu, Yue, Organized Labor Effects on SG&A Cost Behavior. Contemporary Accounting Research 39 (Spring 2022):402-427.
Chang, Hsihui, Liu, Sheng, and Mashruwala, R., Customer Bargaining Power, Strategic Fit, and Supplier Performance. Production and Operations Management 31 (Apr 2022):1492-1509.
Latest Research
Dai, Xin, Qiao, Zheng, and Xia, Chongwu, Options Trading and Earnings Management. Accounting Horizons (Forthcoming).
Dai, Xin, and Qiu, Yue, Minimum Wage Hikes and Capital Deepening: Evidence from U.S. Establishments’ IT Budget. Journal of Financial and Quantitative Analysis (Forthcoming).
Hall, Curtis, Brushwood, James, and Lusch, Stephen J., Credit Unions and Earnings Management to Mitigate Political Scrutiny over Tax-Exempt Status. Journal of Accounting and Public Policy (Forthcoming).
Hall, Curtis, Judd, Scott, and Sunder, Jayanthi, Auditor Conservatism, Audit Quality, and Real Consequences for Clients. Review of Accounting Studies (Forthcoming).
Chang, Hsihui, Huang, C., Lohwasser, E., and Yu, Z., Opportunistic Avoidance of Litigation Loss Accruals and the Mitigating Effects of Auditors. Journal of Accounting Auditing and Finance 39 (Apr 2024):468-491.
Chang, Hsihui, Ishida, S., and Kochiyama, T., Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings. Journal of Accounting Auditing and Finance 39 (Jan 2024):304-331.
Chang, Hsihui, Fang, J, and Mo, P, Auditor Career Concerns, Audit Fees and Audit Quality. Asia-Pacific Journal of Accounting & Economics 30 (May 2023):30-55.
Chang, Hsihui, Harris, E, Jiang, S, and Ma, Z, Are Foreign Donors Good Monitors?. European Accounting Review 32 (Feb 2023):29-54.
Chang, Hsihui, Hsu, C, and Ma, Z, Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?. Journal of Business, Finance & Accounting 49 (Jan 2022):807-840.
Dai, Xin, Gao, Feng, Lisic, Ling, and Zhang, Ivy, Corporate Social Performance and Managerial Labor Market. Review of Accounting Studies (Nov 2021).
Chang, Hsihui, Chen, X, Cheng, A, and Zhou, N, Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China. Journal of International Accounting Research 20 (May 2021):1-23.