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Accounting Research

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.

Connect with Us

Vanessa O'Brien

Department Manager

(215) 895-2116

Gerri C. LeBow Hall 918