Hsihui Chang, PhD, CPA

Candid photo of Hsihui Chang

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 70 articles in high quality academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting & Economics, Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing & Finance, Journal of Accounting & Public Policy, Journal of Management Accounting Research, 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, 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

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

Selected Works

Articles

Chang, Hsihui, Dai, Xin, He, Y., and Wang, M., How Internal Control Protects Shareholders Welfare: Evidence from Tax Avoidance in China. Journal of International Accounting Research (Forthcoming)

Chang, Hsihui, Hall, Curtis, and Paz, Miclael, Suppliers Product Market Competition, Customer Concentration, and Cost Structure. Journal of Management Accounting Research (Forthcoming)

Chang, Hsihui, Guo, Y, and Mo, P, Market Competition, Audit Fee Stickiness and Audit Quality: Evidence from China. Auditing: A Journal of Practice & Theory 38 (May 2019): 79-99.

Chang, Hsihui, Chen, J., and Reichelt, K, Do Supply Chain Auditors Compromise? Evidence from the Association of Supplier Aggressive Revenue Management and Major Customer Dependence. Journal of Accounting, Auditing and Finance 34 (Oct 2019):

Chang, Hsihui, and Kochiyama, T., Evaluation of Managerial Ability in the Japanese Setting. Japanese Accounting Review 8 (Sep 2018): 1-22.

Chang, Hsihui, Chen, J., Hsu, D., and Mashruwala, R., The Impact of the Bullwhip Effect on Sales and Earnings Prediction using Order Backlog. Contemporary Accounting Research 35 (Jun 2018): 1140-1165.

Chang, Hsihui, Kao, Y., Mashruwala, R., and Sorensen, S, Technical Inefficiency, Allocative Inefficiency, and Audit Pricing. Journal of Accounting, Auditing and Finance (Apr 2017):

Chang, Hsihui, Banker, R, and Zheng, E, On the Use of Super-Efficiency Procedures for Ranking Efficient Units and Identifying Outliers. Annals of Operations Research 25 (Mar 2017): 21-35.

Chang, Hsihui, Huang, T., and Chiou, J., Audit market concentration, audit fees, and audit quality: evidence from China. Auditing: A Journal of Practice & Theory 35 (May 2016): 121-145.

Editorial Board Service

Advisory Board Member – Journal of International Accounting Research, American Accounting Association (2017)
Advisory Board Member – Review of Accounting and Finance, RAF (2017)
Associate Editor – China Management Accounting Review, CICPA (2017)
Advisory Board Member – Journal of International Accounting Research, American Accounting Association (2018)
Advisory Board Member – Review of Accounting and Finance, RAF (2018)
Advisory Board Member – China Management Accounting Review, CICPA (2018)
Advisory Board Member – Journal of International Accounting Research, American Accounting Association (2019)
Advisory Board Member – Review of Accounting and Finance, RAF (2019)
Advisory Board Member – China Management Accounting Review, CICPA (2019)

Education

PhD Accounting - University of Minnesota United States 1994