All Outputs (7)

Do family ownership and control influence the consequences of IFRS adoption? (2023)
Journal Article
Wu, C. Y., Hsu, H., & Lin, C. (2023). Do family ownership and control influence the consequences of IFRS adoption?. Corporate Governance, https://doi.org/10.1111/corg.12537

Research Question/Issue: This study investigates whether the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on earnings management practices varies between family and non-family firms. Specifically, we exam... Read More about Do family ownership and control influence the consequences of IFRS adoption?.

The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts (2022)
Journal Article
Al-Aamri, I. A., Hussain, S., Su, C., & Hsu, H. (2022). The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts. Journal of International Accounting, Auditing and Taxation, 47, Article 100472. https://doi.org/10.1016/j.intaccaudtax.2022.100472

This paper reveals the important role played by brokerage house size in determining the utility of segment data to financial analysts. Brokerage house size is a proxy both for analysts’ access to company managers and for their access to in-house expe... Read More about The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts.

Family ownership, family identity of CEO, and accounting conservatism: Evidence from Taiwan (2021)
Journal Article
Hsu, H., Tsao, S., & Lin, C. (2022). Family ownership, family identity of CEO, and accounting conservatism: Evidence from Taiwan. Accounting Forum, 46(4), 315-343. https://doi.org/10.1080/01559982.2021.1957542

This study investigates how variations in family ownership configurations and family identity of the CEO affect family firms’ accounting conservatism in the East Asian economy, Taiwan. To address this objective, this study extends the traditional age... Read More about Family ownership, family identity of CEO, and accounting conservatism: Evidence from Taiwan.

Founding Family and Auditor Choice: Evidence from Taiwan (2018)
Journal Article
Hsu, H., Lin, C., & Tsao, S. (2018). Founding Family and Auditor Choice: Evidence from Taiwan. Corporate Governance, 26(2), 118-142. https://doi.org/10.1111/corg.12226

Manuscript Type: Empirical Research Question/Issue: From an agency perspective, we investigate whether family ownership and control configurations are systematically associated with a firm's choice of auditor. Our analysis focuses on three different... Read More about Founding Family and Auditor Choice: Evidence from Taiwan.

Founders and Board Structure: Evidence from UK IPO Firms (2017)
Journal Article
Wu, C., & Hsu, H. (2018). Founders and Board Structure: Evidence from UK IPO Firms. International Review of Financial Analysis, 56, 19-31. https://doi.org/10.1016/j.irfa.2017.12.002

This study investigates whether a company's founders affect the combination of executive, grey and independent directors on its board at the time of initial public offering (IPO) in the UK. Particularly, we analyse how venture capitalists are associa... Read More about Founders and Board Structure: Evidence from UK IPO Firms.

Audit committees, non-audit services, and auditor reporting decisions prior to failure (2015)
Journal Article
Wu, C., Hsu, H., & Haslam, J. (2016). Audit committees, non-audit services, and auditor reporting decisions prior to failure. The British Accounting Review, 48(2), 240-256. https://doi.org/10.1016/j.bar.2015.03.001

This study investigates the associations between audit committee characteristics and the likelihood of auditors' going-concern decisions among UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (... Read More about Audit committees, non-audit services, and auditor reporting decisions prior to failure.

Board composition, grey directors and corporate failure in the UK (2013)
Journal Article
Hsu, H., & Wu, C. (2014). Board composition, grey directors and corporate failure in the UK. The British Accounting Review, 46(3), 215-227. https://doi.org/10.1016/j.bar.2013.12.002

This study examines the effect of board composition on the likelihood of corporate failure in the UK. We consider both independent and non-independent (grey) non-executive directors (NEDs) to enhance our understanding of the impact of NEDs' personal... Read More about Board composition, grey directors and corporate failure in the UK.