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2020

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., 2020 Apr 2, In : Applied Economics. 52, 16, p. 1763-1776 14 p.

Research output: Contribution to journalArticle

Improving Deep Learning for Forecasting Accuracy in Financial Data

Lin, S. L. & Huang, H. W., 2020 Jan 1, In : Discrete Dynamics in Nature and Society. 2020, 5803407.

Research output: Contribution to journalArticle

Open Access
2019

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

6 Citations (Scopus)

Fair value and economic consequences of financial restatements

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

Research output: Contribution to journalArticle

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

1 Citation (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

3 Citations (Scopus)

U.S. Big 4 and Local Auditors in the China Initial Public Offering Market

Feng, Z. Y., Huang, H. W. & Dao, M., 2019 Dec 1, In : Review of Pacific Basin Financial Markets and Policies. 22, 4, 1950024.

Research output: Contribution to journalArticle

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

2018

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

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

3 Citations (Scopus)
2017

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

6 Citations (Scopus)

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

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

6 Citations (Scopus)

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

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

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

1 Citation (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

7 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

3 Citations (Scopus)
2 Citations (Scopus)

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

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

2016

(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

1 Citation (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

7 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

3 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

24 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

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

3 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

8 Citations (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

1 Citation (Scopus)
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

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

2 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

19 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

9 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

24 Citations (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

1 Citation (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

4 Citations (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

2 Citations (Scopus)

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

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

6 Citations (Scopus)
2014

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

3 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

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

7 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

26 Citations (Scopus)

CEO turnover and audit pricing

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

Research output: Contribution to journalArticle

13 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

12 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

2 Citations (Scopus)
1 Citation (Scopus)