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Hiu Lam Choy, PhD

Associate Professor


Headshot of Hiu Lam Choy, PhD Associate Professor, Accounting standing in front of window

Gerri C. LeBow Hall 927

Selected Works


Chang, Hsihui, Choy, Hiu Lam, and Hwang, Iny, An Empirical Study of Returns to Scale of CPA Firms in the Post SOX Era. Annals of Operations Research 229 (Aug 2015):253-264.

Choy, Hiu Lam, Officer, M., and Lin, J., Does freezing a defined benefit pension plan affect firm risk?. Journal of Accounting and Economics 57 (Feb 2014):1-21.

Choy, Hiu Lam, Rodgers, W., and Guiral-Contreras, A., Do investors value a firm’s commitment to social activities. Journal of Business Ethics 114 (Jun 2013):607-623.

Choy, Hiu Lam, Assessing Earnings Management Flexibility. Review of Accounting and Finance 11 (Oct 2012):37.

Chang, Hsihui, Choy, Hiu Lam, and Wan, KamMing, Effect of the Sarbanes-Oxley Act on CEOs’ Stock Ownership and Pay-Performance Sensitivity. Review of Quantitative Finance and Accounting 38 (Jan 2012).

Choy, Hiu Lam, Gul, Ferdinand, and Yao, Jun, Does political economy reduce agency costs? Some evidence from dividend policies around the world. Journal of Empirical Finance 18 (Jan 2011):16-35.

Chang, Hsihui, Choy, Hiu Lam, Hwang, Iny, and Lev, Benjamin, Return to scale in public accounting firms. Proceedings of the IV Conference on Mgnt Sci. & Em 4 ICMSEM (Year 2010):3-7.

Choy, Hiu Lam, Chang, Hsihui, Cooper, William, Parker, Barnett, and Ruefli, Timothy, Measuring Productivity Growth, Technical Progress, and Efficiency Changes of CPA Firms Prior to, and Following the Sarbanes-Oxley Act. Socio-Economic Planning Sciences 43 (Dec 2009):221-228.

Chang, Hsihui, Choy, Hiu Lam, Cooper, William, and Ruefli, Timothy, Using Malmquist Indexes to Measure Change in the Productivity and Efficiency of U.S. Accounting Firms Before and After the Sarbanes-Oxley Act. OMEGA 37 (Oct 2009):951-960.

Chang, Hsihui, Choy, Hiu Lam, Cooper, William, and Lin, M, The Sarbanes-Oxley Act and the Production Efficiency of Public Accounting Firms in Supplying Accounting Auditing and Consulting Services: An Application of Data Envelopment Analysis. International Journal of Services Sciences 1 (Jul 2008):3-20.


PhD -University of Rochester 2004
MPA -University of Texas at Austin 1995
BBA Accounting-The Chinese University of Hong Kong 1992