Research Output 1992 2019

Article
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)
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
Shareholders
shareholder
real estate
merger
structural change
4 Citations (Scopus)

A novel distributed air index for efficient spatial query processing in road sensor networks on the air

Li, Y., Shu, L-C., Zhu, R. & Li, L., 2017 Mar 25, In : International Journal of Communication Systems. 30, 5, e3131.

Research output: Contribution to journalArticle

Query processing
Sensor networks
Air
Mobile devices
Processing

A reexamination on the effect of bank competition on bank non-performing loans

Wang, T-S., 2018 Dec 8, In : Applied Economics. 50, 57, p. 6165-6173 9 p.

Research output: Contribution to journalArticle

Bank competition
Loans
Non-performing loans
Deposits
Time series data

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
3 Citations (Scopus)

A simplified firm value-based risky discount bond pricing model

Wang, A. T. & Yang, S. Y., 2007 Sep 1, In : Review of Pacific Basin Financial Markets and Policies. 10, 3, p. 445-468 24 p.

Research output: Contribution to journalArticle

Bond pricing
Firm value
Discount
Credit spreads
Sensitivity analysis
5 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
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
47 Citations (Scopus)

Audit committee gender differences and earnings management

Thiruvadi, S. & Huang, H-W., 2011 Oct 1, In : Gender in Management. 26, 7, p. 483-498 16 p.

Research output: Contribution to journalArticle

audit
gender-specific factors
gender
management
firm
68 Citations (Scopus)

Audit fees for initial audit engagements before and after sox

Huang, H-W., Raghunandan, K. & Rama, D., 2009 May 1, In : Auditing. 28, 1, p. 171-190 20 p.

Research output: Contribution to journalArticle

Discount
Fees
Audit fees
Big 4
Audit
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
54 Citations (Scopus)

Auditor industry specialization, client bargaining power, and audit fees: Further evidence

Huang, H-W., Liu, L. L., Raghunandan, K. & Rama, D. V., 2007 May 1, In : Auditing. 26, 1, p. 147-158 12 p.

Research output: Contribution to journalArticle

Bargaining power
Audit fees
Auditor industry specialization
Fiscal
Audit market
3 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
2 Citations (Scopus)

Board characteristics and real earnings management

Young, C-S., Tsai, L. C., Chen, C. H. & Liao, S. T., 2012 Dec 1, In : NTU Management Review. 23, 1, p. 363-400 38 p.

Research output: Contribution to journalArticle

Earnings management
Board characteristics
Corporate governance
Exercise
Managers
4 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
4 Citations (Scopus)

Capital structure and executive compensation contract design: A theoretical and empirical analysis

Lin, H-C., Chou, T-K. & Wang, W. G., 2012 Jan 1, In : Journal of Banking and Finance. 36, 1, p. 209-224 16 p.

Research output: Contribution to journalArticle

Theoretical analysis
Executive compensation
Capital structure
Shareholders
Contract design
48 Citations (Scopus)

CEO age and financial reporting quality

Huang, H-W., Rose-Green, E. & Lee, C. C., 2012 Jan 1, In : Accounting Horizons. 26, 4, p. 725-740 16 p.

Research output: Contribution to journalArticle

Financial reporting quality
Chief executive officer
Financial restatements
Analysts' earnings forecasts
Corporate governance
20 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
12 Citations (Scopus)

CEO turnover and audit pricing

Huang, H-W., Parker, R. J., Anderson Yan, Y. C. & Lin, Y. H., 2014 Jan 1, In : Accounting Horizons. 28, 2, p. 297-312 16 p.

Research output: Contribution to journalArticle

CEO turnover
Audit pricing
Audit fees
Voluntary turnover
Turnover

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
20 Citations (Scopus)

Continuous reverse k nearest neighbor monitoring on moving objects in road networks

Li, G., Li, Y., Li, J., Shu, L-C. & Yang, F., 2010 Dec 1, In : Information Systems. 35, 8, p. 860-883 24 p.

Research output: Contribution to journalArticle

Monitoring
Processing
Data structures
Experiments
10 Citations (Scopus)

Corporate executive’s gender and audit fees

Huang, T. C., Huang, H-W. & Lee, C. C., 2014 May 27, In : Managerial Auditing Journal. 29, 6, p. 527-547 21 p.

Research output: Contribution to journalArticle

Audit fees
Chief executive officer
Factors
Design methodology
Corporate governance
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
16 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
5 Citations (Scopus)

Corporate governance and long-run performance of equity issues: The role of foreign ownership in Taiwan

Chen, Y. R., Chiou, J. R., Chou, T-K. & Syue, M. S., 2009 Mar 1, In : Asia Pacific Management Review. 14, 1, p. 27-46 20 p.

Research output: Contribution to journalArticle

Long-run performance
Taiwan
Foreign ownership
Corporate governance
Equity issues
1 Citation (Scopus)

Corporate ownership structure and the value relevance of family executives' external directorships

Tsai, L. C., Chiou, S. L., Wu, S. J. & Young, C-S., 2010 Jun 1, In : Asia Pacific Management Review. 15, 2, p. 223-249 27 p.

Research output: Contribution to journalArticle

Ownership structure
Corporate ownership
Value relevance
Investors
Agency problems
2 Citations (Scopus)

Credit ratings and excess value of diversification

Chou, T. K. & Cheng, J. C., 2012 Mar 1, In : Journal of Empirical Finance. 19, 2, p. 266-281 16 p.

Research output: Contribution to journalArticle

Credit rating
Diversification
Diversification discount
Rating
Information asymmetry
47 Citations (Scopus)

Cross-country comparison of intellectual capital performance of commercial banks in Asian economies

Young, C-S., Su, H. Y., Fang, S-C. & Fang, S. R., 2009 Nov 12, In : Service Industries Journal. 29, 11, p. 1565-1579 15 p.

Research output: Contribution to journalArticle

Asian economies
Commercial banks
Intellectual capital
Cross-country comparison
Human capital
6 Citations (Scopus)

Design and evaluation of a low-latency checkpointing scheme for mobile computing systems

Li, G. & Shu, L-C., 2006 Sep 1, In : Computer Journal. 49, 5, p. 527-540 14 p.

Research output: Contribution to journalArticle

Mobile computing
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
3 Citations (Scopus)
Implied Volatility
Currency
volatility
Exchange rate
Volatility
13 Citations (Scopus)

Does market misvaluation drive post-acquisition underperformance in stock deals?

Lin, H. C., Chou, T. K. & Cheng, J. C., 2011 Oct 1, In : International Review of Economics and Finance. 20, 4, p. 690-706 17 p.

Research output: Contribution to journalArticle

Overvaluation
Abnormal returns
Underperformance
Fundamental values
Factors
2 Citations (Scopus)

Does SFAS no. 151 trigger more overproduction?

Young, C. S., Peng, C. W., Chien, C. C. & Tsai, L. C., 2014 Apr, In : Journal of Management Accounting Research. 26, 1, p. 121-143 23 p.

Research output: Contribution to journalArticle

Overproduction
Trigger
Manipulation
Manufacturing firms
Data base
1 Citation (Scopus)

Eliminating the form 20-F reconciliation and audit pricing

Lin, Y. H. & Huang, H-W., 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
Incumbents
Discretionary accruals
5 Citations (Scopus)

Entrenched controlling shareholders and the performance consequences of corporate diversification in Taiwan

Tsai, L. C., Young, C-S. & Hsu, H. W., 2011 Jul 1, In : Review of Quantitative Finance and Accounting. 37, 1, p. 105-126 22 p.

Research output: Contribution to journalArticle

Taiwan
Controlling shareholders
Corporate diversification
Seat
Control rights
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

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
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
1 Citation (Scopus)
Taiwan
Agency problems
Electronics industry
Corporate innovation
Family firms
23 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
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
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
6 Citations (Scopus)
retirement
obligation
assets
interpretation
management
6 Citations (Scopus)

Fuzzy set theory in managerial contract analyses

Lin, H-C., Lin, F. C., Hsiao, T. Y. & Lin, Y. C., 2009 Jan 1, In : Expert Systems With Applications. 36, 3 PART 1, p. 4535-4540 6 p.

Research output: Contribution to journalArticle

Fuzzy set theory
Decision making
Costs