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Hsihui Chang, PhD, CPA

KPMG Professor of Accounting, Professor


Headshot of Hsihui Chang

Gerri C. LeBow Hall 937


Hsihui Chang is the KPMG Professor of Accounting at Drexel University. Prior to joining Drexel, he taught at the University of Texas at Dallas and National Cheng Chi University. Chang obtained his Ph.D. in Accounting from the University of Minnesota. His research interests include managerial accounting, auditing, and information technology. Dr. Chang has published over 80 articles in high quality academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting & Economics, European Accounting Review, Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing & Finance, Journal of Accounting & Public Policy, Journal of Management Accounting Research, Journal of Business, Finance & Accounting, Journal of Banking & Finance, Management Science, MIS Quarterly, OMEGA, European Journal of Information Systems, European Journal of Operational Research, Journal of Operational Research Society, Annals of Operations Research, IEEE Transactions, Production and Operations Management, and Strategic Management Journal. Dr. Chang has received numerous awards for his research articles and one award for his outstanding teaching. He has also supervised an award-winning doctoral dissertation.

Areas of Expertise

  • Data Analytics & Information Technologies
  • Audit Pricing and Quality
  • Performance Management and Compensation

Selected Works


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, 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, Hsieh, Y., and Lin, C., Does Office Size Matter in Client Acceptance Decisions? Evidence from Big 4 Accounting Firms. Review of Quantitative Finance and Accounting 58 (Jun 2022):383-407.

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.

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.

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 (Jan 2022):1-28.

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.

Chang, Hsihui, Hall, Curtis, and Paz, Michael, Suppliers Product Market Competition, Customer Concentration, and Cost Structure. Journal of Management Accounting Research 33 (May 2021):9-27.


PhD Accounting -University of Minnesota United States 1994


China Management Accounting Review – Advisory Board Member (2022–Present)
Review of Accounting & Finance – Advisory Board Member (2022–Present)
Journal of International Accounting Research – Advisory Board Member (2017–Present)
China Management Accounting Review – Advisory Board Member (2018–2021)
Review of Accounting and Finance – Advisory Board Member (2017–2021)
China Management Accounting Review – Associate Editor (2017)