Research Output 1996 2019

2019

Are governmental expenditures also sticky? Evidence from the operating expenditures of public schools

Wu, T. Z. C., Young, C. S., Yu, C. C. & Hsu, H. T., 2019 Jan 1, (Accepted/In press) In : Applied Economics.

Research output: Contribution to journalArticle

Public schools
Costs
Expenditure
Stickiness
Public sector
6 Citations (Scopus)

Assessing the efficiency of the accounting industry using multiactivity network DEA: evidence from Taiwan

Hsiao, B., Shu, L-C. & Chou, F. Y., 2019 Nov 1, In : International Transactions in Operational Research. 26, 6, p. 2362-2386 25 p.

Research output: Contribution to journalArticle

Data envelopment analysis
Taxation
Industry
Accounting firms
Taiwan

Fair value and economic consequences of financial restatements

Huang, H-W., Feng, Z. Y. A. & Zaher, A. A., 2019 Jan 1, (Accepted/In press) In : Finance Research Letters.

Research output: Contribution to journalArticle

Financial restatements
Fair value
Economic consequences
Investors
Financial crisis
1 Citation (Scopus)

Fog-Based Pub/Sub Index with Boolean Expressions in the Internet of Industrial Vehicles

Li, Y., Zhang, W., Zhu, R., Li, G., Ma, M., Shu, L-C. & Luo, C., 2019 Mar 1, In : IEEE Transactions on Industrial Informatics. 15, 3, p. 1629-1642 14 p., 8454471.

Research output: Contribution to journalArticle

Fog
Internet
Data storage equipment
Processing
1 Citation (Scopus)

Leverage and employee compensation – the perspective of human capital

Lin, H-C., Liang, S-H., Chiu, S. C. & Chen, C. Y., 2019 Feb 4, In : International Journal of Managerial Finance. 15, 1, p. 62-78 17 p.

Research output: Contribution to journalArticle

Employee compensation
Leverage
Human capital
Employees
Labour costs
2 Citations (Scopus)

Multiple directorships and the value of cash holdings

Chou, T. K. & Feng, H. L., 2019 Oct 1, In : Review of Quantitative Finance and Accounting. 53, 3, p. 663-699 37 p.

Research output: Contribution to journalArticle

Cash holdings
Multiple directorships
Cash
Dividends
Operating performance
Emerging countries
Sovereign debt
Information transmission
Greece
Portugal

軟體業研發資本化與研發過度投資之關聯性:論管理者權益薪酬之影響

Translated title of the contribution: Relationship between R&D Capitalization and R&D Overinvestment in the Software Industry: The Effect of Executive Equity-Based CompensationChen, C. H., Tsai, L. C., Young, C-S. & Hsu, H. W., 2019 Jan 1, In : Journal of Accounting Review. 68, p. 1-37 37 p.

Research output: Contribution to journalArticle

Equity
Capitalization
Overinvestment
Software industry
Agency problems
2018

Accounting and finance theory and practice: Future development

Huang, H. W., 2018 Jun, In : Asia Pacific Management Review. 23, 2, 1 p.

Research output: Contribution to journalEditorial

Finance
Shareholders
shareholder
real estate
merger
structural change

The relationship between compensation committee quality and the voluntary adoption of clawback provisions

Hsu, H. W., Tsai, L. C., Young, C. S. & Chen, C. H., 2018 Jan 1, In : Investment Management and Financial Innovations. 15, 4, p. 345-355 11 p.

Research output: Contribution to journalArticle

Open Access
Compensation committees
Fair value
2 Citations (Scopus)

Top Management Team Characteristics and Accrual-Based Earnings Management

Hsieh, Y-T., Chen, T. K., Tseng, Y. J. & Lin, R. C., 2018 Dec 1, In : International Journal of Accounting. 53, 4, p. 314-334 21 p.

Research output: Contribution to journalArticle

Top management teams
Earnings management
Tenure
Incentives
Earnings manipulation
2017
4 Citations (Scopus)

Auditor selection and corporate social responsibility

Sun, W. C., Huang, H-W., Dao, M. & Young, C-S., 2017 Oct 1, In : Journal of Business Finance and Accounting. 44, 9-10, p. 1241-1275 35 p.

Research output: Contribution to journalArticle

Corporate Social Responsibility
Industry
Auditors
Auditor quality
Legal liability

Audit quality following the Public Company Accounting Oversight Board’s operation

Chiu, S. C., Chien, C. C. & Lin, H-C., 2017 Jan 1, In : Corporate Governance (Bingley). 17, 5, p. 927-946 20 p.

Research output: Contribution to journalArticle

Oversight
Audit quality
Inspection
PCAOB
Audit firms
5 Citations (Scopus)

Disclosing material weakness in internal controls: Does the gender of audit committee members matter?*

Parker, R. J., Dao, M., Huang, H. W. & Yan, Y. C., 2017 Oct 2, In : Asia-Pacific Journal of Accounting and Economics. 24, 3-4, p. 407-420 14 p.

Research output: Contribution to journalArticle

Material weakness
Audit committee
Internal control
Disclosure
Accounting research

Does IFRS adoption decrease the cost of equity of the global tourism firms?

Feng, Z. Y., Wang, Y. C. & Huang, H-W., 2017 Dec 1, In : Tourism Economics. 23, 8, p. 1615-1631 17 p.

Research output: Contribution to journalArticle

equity
tourism
Tourism
firm
costs
1 Citation (Scopus)

Eliminating the form 20-F reconciliation and audit pricing

Lin, Y. H. & Huang, H. W. S., 2017 Mar 1, In : Journal of International Accounting Research. 16, 1, p. 1-19 19 p.

Research output: Contribution to journalArticle

Reconciliation
Audit pricing
Audit fees
Manipulation
Preparation
1 Citation (Scopus)

Engagement partners participating in auditing standard setting and audit quality*

Wu, T. Z. C., Huang, H. W., Yu, C. C. & Wu, C. H., 2017 Nov 22, (Accepted/In press) In : Asia-Pacific Journal of Accounting and Economics. p. 1-21 21 p.

Research output: Contribution to journalArticle

Audit quality
Auditing standards
Auditors
Lower probabilities
Impairment
6 Citations (Scopus)

Fair value measurement and accounting restatements

Lin, Y. H., Lin, S., Fornaro, J. M. & Huang, H. W. S., 2017 Sep, In : Advances in Accounting. 38, p. 30-45 16 p.

Research output: Contribution to journalArticle

Accounting restatements
Fair value
Assets
Financial reporting quality
Financial assets
3 Citations (Scopus)

Performance evaluation of the Taiwan railway administration

Hsiao, B., Shu, L-C., Yu, M. M., Shen, L. K. & Wang, D. J., 2017 Dec 1, In : Annals of Operations Research. 259, 1-2, p. 119-156 38 p.

Research output: Contribution to journalArticle

Railway
Performance evaluation
Taiwan
Resources
Industry
3 Citations (Scopus)

The effects of industry expertise on cost of debt: An individual auditor-level analysis

Wang, Y. C., Huang, H. W., Chiou, J. R. & Huang, Y. C., 2017 Jan 1, In : Asian Review of Accounting. 25, 3, p. 322-334 13 p.

Research output: Contribution to journalArticle

Expertise
Industry
Auditors
Cost of debt
Industry specialization
2 Citations (Scopus)
shareholder
manufacturing
expenditures
expenditure
pollution

The Timeliness of Financial Reporting and Fair Values: Evidence from U.S. Banks

Huang, H. W., Dao, M. & Sun, W. C., 2017 Mar 1, In : Review of Pacific Basin Financial Markets and Policies. 20, 1, 1750006.

Research output: Contribution to journalArticle

Timeliness
Fair value
Financial reporting
Lag
Audit reports

What lies beneath the implementation of expensing equity-based compensation?

Lin, H-C., Chen, R. R., Chou, T-K. & Long, M., 2017 Dec 1, In : Pacific Basin Finance Journal. 46, p. 78-93 16 p.

Research output: Contribution to journalArticle

Equity
Shareholders
Firm value
Wealth transfer
Debt
2016
1 Citation (Scopus)

(Formula presented.): a data dependence and stride reference patterns profiling infrastructure

Yu, H., Li, G. & Shu, L. C., 2016 Feb 1, In : Journal of Supercomputing. 72, 2, p. 770-788 19 p.

Research output: Contribution to journalArticle

Data Dependence
Profiling
Infrastructure
Dynamic loads
Loads (forces)
7 Citations (Scopus)

Audit firms’ client acceptance decisions: Does partner-level industry expertise matter?

Hsieh, Y. T. & Lin, C. J., 2016 May, In : Auditing. 35, 2, p. 97-120 24 p.

Research output: Contribution to journalArticle

Expertise
Industry
Client acceptance
Audit firms
Sarbanes-Oxley Act
3 Citations (Scopus)

Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions

Huang, H. W., Dao, M. & Fornaro, J. M., 2016 Jan 1, In : Review of Quantitative Finance and Accounting. 46, 1, p. 141-177 37 p.

Research output: Contribution to journalArticle

Corporate governance
Financial institutions
Cost of equity capital
Fair value
Assets
20 Citations (Scopus)

Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect?

Chen, K. C., Cheng, Q., Lin, Y. C., Lin, Y. C. & Xiao, X., 2016 Sep, In : Accounting Review. 91, 5, p. 1363-1390 28 p.

Research output: Contribution to journalArticle

Country effects
Mergers
Financial reporting quality
Chinese firms
Incentives
3 Citations (Scopus)

Non-financial performance in product market and capital expenditure

Liao, L. K., Lin, Y. M. & Lin, T. W., 2016 Jun 1, In : Journal of Business Research. 69, 6, p. 2151-2159 9 p.

Research output: Contribution to journalArticle

Financial performance
Product market
Capital expenditures
Nonfinancial performance measures
Investment decision
1 Citation (Scopus)

Predicting and testing probability of continuous purchasing of online customers

Hsiao, B., Shu, L-C. & Hsieh, S. J., 2016 Jan 13, 2015 12th International Conference on Fuzzy Systems and Knowledge Discovery, FSKD 2015. Tang, Z., Du, J., Yin, S., Li, R. & He, L. (eds.). Institute of Electrical and Electronics Engineers Inc., p. 783-788 6 p. 7382042. (2015 12th International Conference on Fuzzy Systems and Knowledge Discovery, FSKD 2015).

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Purchasing
Electronic commerce
Mountings
Managers
Customers
3 Citations (Scopus)

The impact of value-relevant accounting rules on innovative activities

Lin, H. C., Chien, C. C. & Chiu, S. C., 2016 Nov 1, In : R and D Management. 46, 5, p. 872-886 15 p.

Research output: Contribution to journalArticle

Industry
Shareholders
Intellectual property
Managers
Innovative activity
6 Citations (Scopus)

The volatility of other comprehensive income and audit fees

Huang, H. W., Lin, S. & Raghunandan, K., 2016 Jun, In : Accounting Horizons. 30, 2, p. 195-210 16 p.

Research output: Contribution to journalArticle

Audit fees
Other comprehensive income
Profit
Prediction
Exchange rates
1 Citation (Scopus)

Towards load shedding and scheduling schemes for data streams that maintain quality and timing requirements of query results

Ning, G. Q., Wang, H., Shu, L-C. & Yeh, G. R., 2016 May 1, In : Soft Computing. 20, 5, p. 1961-1976 16 p.

Research output: Contribution to journalArticle

Data Streams
Timing
Scheduling
Query
Requirements
2015

Collective keyword search on spatial network databases

Li, Y., Li, G. & Shu, L-C., 2015 Aug 1, In : Journal of Computational Information Systems. 11, 15, p. 5489-5497 9 p.

Research output: Contribution to journalArticle

Costs
Processing
Experiments
2 Citations (Scopus)

Continuous monitoring of top-k spatial keyword queries in road networks

Li, Y., Li, G., Shu, L., Huang, Q. & Jiang, H., 2015 Nov, In : Journal of Information Science and Engineering. 31, 6, p. 1831-1848 18 p.

Research output: Contribution to journalArticle

Query processing
road network
monitoring
Monitoring
Processing
17 Citations (Scopus)

Corporate governance and capital structure dynamics: An empirical study

Liao, L-K., Mukherjee, T. & Wang, W., 2015 Jun 1, In : Journal of Financial Research. 38, 2, p. 169-192 24 p.

Research output: Contribution to journalArticle

Capital structure
Governance structure
Empirical study
Shareholders
Corporate governance
8 Citations (Scopus)

Equity Financing and Social Responsibility: Further International Evidence

Feng, Z. Y., Wang, M. L. & Huang, H. W., 2015 Sep 1, In : International Journal of Accounting. 50, 3, p. 247-280 34 p.

Research output: Contribution to journalArticle

Corporate Social Responsibility
Equity financing
Social responsibility
Investors
Social reporting
24 Citations (Scopus)

Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence

Huang, H-W., Raghunandan, K., Huang, T. C. & Chiou, J. R., 2015 Jul 1, In : Accounting Review. 90, 4, p. 1517-1546 30 p.

Research output: Contribution to journalArticle

Discounting
Fees
Audit quality
Audit firms
Audit fees
1 Citation (Scopus)

Lower audit fees for women audit partners in Taiwan and why

Huang, T. C., Chiou, J. R., Huang, H. W. & Chen, J. F., 2015 Dec 1, In : Asia Pacific Management Review. 20, 4, p. 219-233 15 p.

Research output: Contribution to journalArticle

Audit
Audit fees
Taiwan
Fees
Industry

Nonparametric bounds for European option prices

Lin, H. C., Chen, R. R. & Oded, P., 2015 Jan 1, Handbook of Financial Econometrics and Statistics. Springer New York, p. 207-231 25 p.

Research output: Chapter in Book/Report/Conference proceedingChapter

European Options
Lower bound
Histogram
Black-Scholes Model
Arbitrage
2 Citations (Scopus)

Real Earnings Management Uncertainty and Corporate Credit Risk

Chen, T. K., Tseng, Y. & Hsieh, Y-T., 2015 Jul 3, In : European Accounting Review. 24, 3, p. 413-440 28 p.

Research output: Contribution to journalArticle

Credit risk
Uncertainty
Earnings management
Management activities
Manufacturing industries
1 Citation (Scopus)

Search continuous spatial keyword range queries over moving objects in road networks

Du, X., Li, Y., Huang, Q. & Shu, L., 2015 Jan 15, In : Journal of Computational Information Systems. 11, 2, p. 759-767 9 p.

Research output: Contribution to journalArticle

Query processing
Global positioning system
Monitoring
Processing
Experiments

The role of exchange rate fluctuations in the volatility and correlations in emerging markets

Wang, T-S., Jiang, I. M., Chang, H. J. & Cheng, J. T. S., 2015 Sep 1, In : International Journal of Information and Management Sciences. 26, 3, p. 219-238 20 p.

Research output: Contribution to journalArticle

Exchange rate fluctuations
Emerging markets
Equity markets
Transition economies
Latin American countries
6 Citations (Scopus)

XBRL adoption and cost of debt

Lai, S. C., Lin, Y. S., Lin, Y. H. & Huang, H. W., 2015 May 5, In : International Journal of Accounting and Information Management. 23, 2, p. 199-216 18 p.

Research output: Contribution to journalArticle

Regression analysis
Transparency
Costs
Managers
Industry
2014
2 Citations (Scopus)

Accounting disclosure quality, capital market intensity and national productivity

Lin, Y-C., Chang, H., Chen, J. & Wu, G. S., 2014 Sep 1, In : Annals of Operations Research. 221, 1, p. 239-254 16 p.

Research output: Contribution to journalArticle

Accounting disclosure
Disclosure quality
Capital markets
Productivity
Physical capital
1 Citation (Scopus)

Assessing the efficiency of accounting firms using data envelopment analysis with multi-activity networks

Hsiao, B., Shu, L. & Chou, F. Y., 2014 Jan 1.

Research output: Contribution to conferencePaper

Data envelopment analysis
Personnel
Costs
4 Citations (Scopus)

Audit committee director-auditor interlocking and perceptions of earnings quality

Chen, J. F., Chon, Y. Y., Duh, R. R. & Lin, Y-C., 2014 Jan 1, In : Auditing. 33, 4, p. 41-70 30 p.

Research output: Contribution to journalArticle

Earnings quality
Audit committee
Auditors
Earnings response coefficients
Investors
5 Citations (Scopus)

Can management turnover restore the financial statement credibility of restating firms? Further evidence

Dao, M., Huang, H. W., Chen, K. Y. & Huang, T. C., 2014 Sep 1, In : Journal of Business Finance and Accounting. 41, 7-8, p. 893-925 33 p.

Research output: Contribution to journalArticle

Financial statements
Restatements
Management turnover
Financial restatements
Credibility
22 Citations (Scopus)

CEO characteristics and internal control quality

Lin, Y. C., Wang, Y. C., Chiou, J. R. & Huang, H. W., 2014 Jan, In : Corporate Governance: An International Review. 22, 1, p. 24-42 19 p.

Research output: Contribution to journalArticle

Quality control
Chief executive officer
Entrenchment
Internal control
CEO characteristics