國立臺灣大學
管理學院
College of Management , National Taiwan University
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Detailed Information
Wen-Hsin Hsu (Audrey Hsu)
Ph.D. Ph.D., Lancaster University, UK (Accounting and Finance)
Master M.B.A., Lancaster University, UK (Accounting and Finance)
Bachelor B.B.A., National Taiwan University (International Business)
Office : Building II, College of Management 708
Tel : (02)33661131
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E-mail : audreyhsu@ntu.edu.tw
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Home Page :
Related Link : https://gmba.ntu.edu.tw/en/faculty_staff/director
Associate Dean of International affairs and Director of GMBA
Research Field
• Capital Market Research
• Accounting Conservatism
• Financial Reporting and Analysis
• Financial Distress and Bankruptcy
Research Field Summary
Education
• Ph.D., Lancaster University, UK (Accounting and Finance)
• M.B.A., Lancaster University, UK (Accounting and Finance)
• B.B.A., National Taiwan University (International Business)
Courses
• Advanced Accounting
• Enterprise Growth and Business Model in China
• Financial reporting (GMBA; EMBA)
• Financial Statement Analysis (GMBA)
• Managerial Accounting
Honors
2015 Ministry of Science and Technology (MOST) TA-Yu Wu Memorial Research Award
2013 - 2014 Teaching Award, National Taiwan Unviersity
2009-2016 Research Excellent Award, College of Management, NTU
2008 Pass Chartered Financial Analyst (CFA) level I, II, III
1998 Certified Public Accountant, ROC
Experience
1998 - 2011 Senior auditor, Deloitte & Touche, Taipei, Taiwan
Conference Paper
  1. Audrey Wen-hsin Hsu, Rong-Ruey Duh, Kang Cheng, August 2010, Does control-based approach predict stock price better than ownership-based approach, 2010 American Accounting Association Annual Meeting, (California).
  2. Audrey Wen-hsin Hsu, Rong-Ruey Duh, Kang Cheng, June 2010, Does control-based approach predict stock price better than ownership-based approach, International Journal of Accounting Conference, (Taipei).
  3. Rong-Ruey Duh, Audrey Wen-hsin Hsu, Chee W. Chow., May 2010, World Class Manufacturing, Management Accountants’ Cross-functional Involvement, and Firm Performance, 2010 European Accounting Association Annual Meeting, (Istanbul).
  4. Jengfang chen, Rong-Ruey Duh, Audrey Wen-Hsin Hsu, Kevin Pan, May 2010, Can Audit Committees Improve Earnings Quality?, 2010 European Accounting Association Annual Meeting, (Istanbul).
  5. Rong-Ruey Duh, Audrey Wen-hsin Hsu, Chee W. Chow., August 2010, World Class Manufacturing, Management Accountants’ Cross-functional Involvement, and Firm Performance, 2010 American Accounting Association Annual Meeting, (San Francisco).
  6. Audrey Wen-Hsin Hsu, J.O’Hanlon, Ken Peasnell, August 2009, The Earnings-Sensitivity Differences as an Indicator of Asymmetric Timeliness, 2009 American Accounting Association Annual Meeting, (New York).
  7. Audrey Wen-Hsin Hsu, Stephen Lin, August 2008, The Impact of Dirty Surplus Flows on Performance Measurement: Evidence from Employee Bonus, 2008 American Accounting Association Annual Meeting, (Anaheim).
  8. Audrey Wen-Hsin Hsu, Ann Chan, August 2008, Asymmetric Timeliness of Earnings and board of Directors’ Remuneration Plans, 2008 American Accounting Association Annual Meeting, (Anaheim).
  9. Audrey Wen-Hsin Hsu, Yaolin Chang, August 2008, The Interrelation among Profit Sharing Stock Bonus, Accounting Earnings and stock returns, 2008 American Accounting Association Annual Meeting, (Los Angeles).
  10. Audrey Wen-Hsin Hsu, J.O’Hanlon, Ken Peasnell, April 2008, The earnings-sensitivity differences as an indicator of asymmetric timeliness, European Accounting Annual Conference, (Rotterdam).
  11. Audrey Wen-Hsin Hsu, Y. Chang, November 2007, Can the disclosure of intellectual capital reduce the information risk, 19th Asia-Pacific conference of international accounting issues, (Kuala Lumpur).
  12. Audrey Wen-Hsin Hsu, O’Hanlon, J, Peasnell, Ken, April 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK, European Accounting Annual Conference, (Lisbon).
  13. Audrey Wen-Hsin Hsu, O’Hanlon, J, Peasnell, Ken, May 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK, 2007 American Law and Economics Association Seventeenth Annual Meeting, (Boston).
  14. Audrey Wen-Hsin Hsu, Y. Chang, July 2007, Can the disclosure of intellectual capital reduce the information risk, The R&D management conference 2007, (Bremen).
  15. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, September 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK, 2nd Insolvency Service Research Conference, (London).
  16. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, October 2007, Corporate Insolvency in the UK: The Impact of the Enterprise Act, Corporate Insolvency - Droit des Enterprises en Difficulté: 2nd European Company and Financial Law Review Symposium, (Paris).
  17. Tung, S, A. W. Hsu, J. Lai, November 2007, The Interrelations among Information Asymmetry, Bid-ask Spreads, Trading Volume and Stock Returns Around Earnings Announcements, 19th Asia-Pacific conference of international accounting issues, (Kuala Lumpur).
  18. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, November 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK, 19th Asia-Pacific conference of international accounting issues, (Kuala Lumpur).
  19. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, December 2006, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK, 1st Empirical Legal Study Conference held at University of Texas at Austin, (Austin).
  20. Audrey Wen-Hsin Hsu, O’Hanlon, J , Peasnell, Ken, 2006, The Asymmetric Timeliness of Earnings: a decomposition analysis, Doctoral Colloquium of British Accounting Association 2006 Annual Conference, (Portsmouth).
Journal Paper
  1. W. Chang and W. Hsu, December 2023, Derivatives Disclosures and Stock Price Informativeness, European Accounting Review.
  2. W. Hsu and H. Liu, December 2023, The effect of book-tax conformity on the information environment: from the analyst perspective., Review of Quantitative Finance and Accounting.
  3. W. Hsu and H. Liu, 2023, Does the presence of a general counsel in top management affect securities class action lawsuits?, Corporate Governance: an International Review.
  4. W. Hsu and C. Liao, 2023, Auditor industry specialization and real earnings management., Review of Quantitative Finance and Accounting, 60:607-641.
  5. W. Hsu and L. Wu, 2022, Manager regulatory focus and asymmetric timeliness of earnings., Journal of Accounting Review, Vol. 75 (July), pp.41-79..
  6. W. Hsu, 2022, Accruals and the Asymmetric Timeliness of Earnings: A Decomposition Analysis, Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0,, chapter 79, pages 1829-1867, Springer..
  7. R. Duh, F. Gul and W. Hsu, 2022, Auditors’ religious beliefs and audit quality: some evidence from Taiwan., The International Journal of Accounting, Vol. 57 (3), pp.1-48..
  8. W. Hsu, C.Lee and S. Liu, 2022, Book-tax differences, CEO overconfidence and bank loan contracting., Review of Quantitative Finance and Accounting, Vol. 58, pp. 437-472.
  9. A.W. Hsu, H. Pourjalali, and J. Ronen, 2022, Does consolidation of variable interest entities improve the pricing of financial reporting in bank holding companies? Evidence from FAS 166/167, Journal of Accounting, Auditing and Finance.
  10. A.W. Hsu, S. H., Liu and S. Nathan, 2020, Corporate organizational structure, tax havens and analyst forecast properties., Asia-Pacific Journal of Accounting & Economics, Vol. 27 (1), pp.24-50.
  11. A.W. Hsu, 2020, Compensation consultants’ reputation, non-compensation consulting services and CEO pay, Asia-Pacific Journal of Accounting & Economics, Vol. 27 (1), pp. 93-118.
  12. H. Lin, I. Hsu, A.W. Hsu, and H. Chung, 2020, Creating competitive advantages: interactions between ambidextrous diversification strategy and contextual factors from a dynamic capability perspective, Technological Forecasting and social change, Vol. 154, pp. 1-11.
  13. A.W. Hsu, G. Wu, and A. Sbaraglia, 2020, Predicting future performance using fair value versus historical costs: Evidence from investment property., NTU Management Review, Vol. 30, No.2, pp.1-24.
  14. A.W. Hsu, and S. Wu, 2019, The fair value of investment property and stock price crash risk., Asia-Pacific Journal of Accounting & Economics, Vol. 26, No.1-2, pp.38-63..
  15. A.W. Hsu, S. Liu, H. Sami and T. Wan, 2019, IAS 41 and stock price informativeness., Asia-Pacific Journal of Accounting & Economics, Vol. 26, No.1-2, pp.64-89.
  16. A. Hsu,K. Koh,S Liu, and Y. Tong, 2019, Corporate Social Responsibility and Corporate Disclosures: An Investigation of Investors’ and Analysts’ Perceptions., Journal of Business Ethics, Vol. 158, pp.507-534..
  17. A. Hsu, H. Pourjalali, and Y. Song, 2018, Fair value disclosures and crash risk, Journal of Contemporary Accounting and Economics, Vol. 14, pp.358-372..
  18. A. Hsu, C. Lin, and S. H. Liu, 2018, Customer-supplier relationships and cost structure, NTU Management Review, Vol. 28, No.2, PP243-282.
  19. F. Gul, A. Hsu, 2018, Parent-subsidiary Investment Layers and Audit Fees, Journal of Accounting, Auditing and Finance, Vol. 33, Issue 4, pp. 555-579.
  20. A. Hsu, and S. H. Liu., 2017, Tax avoidance and pyramidal layers., NTU Management Review, Vol. 28, No.1, pp.1-42.
  21. A. Hsu, and S. H. Liu, 2016, Organizational structure, agency costs and accrual quality, Journal of Contemporary Accounting and Economics, Vol. 12, pp.35-60.
  22. A. Hsu, S. Huang, and S.H. Liu, 2015, Investment layers, regional environments and investment efficiency: evidence from FDI in China, Asia-Pacific Journal of Accounting & Economics, Vol. 22, No.3, pp.291-230..
  23. A. Hsu, Boochun Jung, and H. Pourjalali, 2015, Does International Accounting Standard No. 27 Improve Investment Efficiency?, Journal of Accounting Auditing and Finance, Vol. 30 (4), pp. 484-508.
  24. A.L. Chan, A.W.H. Hsu and E. Lee, 2015, Mandatory adoption of IFRS and timely loss recognition across Europe: the effect of corporate finance incentives., International Review of Financial Analysis, Vol. 38, page 70-82..
  25. A. Hsu and H. Pourjalali, 2015, The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings., Contemporary Accounting Research, Vol. 32, issue2, Page 789-813..
  26. A.W. Hsu and S. Lin, April 2014, A test of the market’s pricing of non-transitory dirty surplus flows, Asia Pacific Journal of Accounting & Economics, Vol 20 (2), pp 118-143.
  27. A.W. Hsu, Rebecaa, Wu and J.C. Lin, April 2014, Factors in managing actuarial assumptions for pension fair value: implications for IAS 19, Review of Pacific Basin Financial Markets and Policies, Vol. 16 (1)..
  28. R.R. Duh, A.W.H. Hsu and C.W. Chow, April 2014, World Class Manufacturing, Management Accountants’ Cross-Functional Participation, and Firm Performance, Asia Pacific Journal of Accounting & Economics.
  29. A.W. Hsu and C. Liao, April 2013, Earnings Quality and Pay-Performance Sensitivity: Evidence from Employee Profit-Sharing Bonus in Taiwan, Asia Pacific Management Review, Vol. 18(3), pp277-282.
  30. A. Hsu, and W. Lin, May 2013, Directors’ and officers’ liability insurance, debt contracting, and earnings conservatism., NTU Management Review.
  31. A.L. Chan, A.W.H. Hsu and E. Lee, April 2013, Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US, Accounting Horizons, Vol. 27 (3), pp.491-510.
  32. A. Hsu and T. Wang, April 2013, Does the market value corporate response to climate change, Omega, The International Journal of Management, 195 - 206.
  33. A. Hsu, April 2013, Can audit committee improve earnings quality more than the supervisors in Taiwan?, NTU Management Review, Vol. 24, pp. 203-232.
  34. Chih-Hsien Liao, Audrey Hsu, January 2013, Common Membership and Effective Corporate Governance: Evidence from Audit and Compensation Committees, Corporate Governance: An International Review,, 79 - 92.
  35. A. Hsu, J. O’Hanlon and K. Peasnell, April 2012, The Basu measure as an indicator of conditional conservatism: Evidence from UK earnings components, European Accounting Review, 87 - 113.
  36. R.R. Duh, and A. Hsu, December 2012, Response to Discussion of Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach, The International Journal of Accounting, 232 - 234.
  37. A.W. Hsu and C. Liao, December 2012, Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes-Oxley Act?, Journal of Business Finance & Accounting, 1240 - 1271.
  38. A.W. Hsu, April 2012, Political Restrictions on Investments in China and Asymmetric Timeliness of Earnings, International Journal of Accounting Studies, 1 - 36.
  39. J. Armour, A. Hsu and A. Walters, April 2012, The Costs and Benefits of Secured Creditor Control in Bankruptcy: Evidence from the UK, Review of Law and Economics, 101 - 135.
  40. Hsu, Audrey Wen-Hsin, Rong-Ruey Duh, and Kang Chen, April 2012, Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?, The International Journal of Accounting, 198 - 225.
  41. RR, Duh, A.W. Hsu and P.W. Huang, April 2012, Determinants and performance effect of TQM practices: an integrated model approach, Total Quality Management & Business Excellence, 689 - 701.
  42. RR, Duh, A.W. Hsu and P. Alves, April 2012, The impact of IAS 39 on the risk relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA, Journal of Contemporary Accounting and Economics, 23 - 38.
  43. A. Hsu, J. O’Hanlon and K. Peasnell, December 2011, Financial distress and the earnings-sensitivity-difference measure of conservatism, ABACUS, 284 - 314.
  44. A. Hsu and Y. Ku., July 2011, Earnings management and classification shifting through affiliates, International Journal of Accounting Studies, 1 - 34.
  45. R. Wu, and A. Hsu, April 2011, Value relevance of embedded value and IFRS insurance contracts, The Geneva Papers on Risk and Insurance Issues and Practice, 283 - 303.
  46. A. Hsu and Y. Chang, April 2011, Intellectual capital and analyst forecast: evidence from the high-tech industry in Taiwan, Applied Financial Economics, 1135 - 1143.
  47. Victoria Wang, Audrey Wen-hsin Hsu, December 2010, The Determinants of Goodwill Reinstatements: Assessing the Implications of IFRS1., Journal of Contemporary Accounting, 301 - 332.
  48. Armour, J, Audrey Wen-hsin Hsu, A. Walters, 2008, Corporate Insolvency in the UK: The Impact of the Enterprise Act 2002, European Company and Financial Law Review, 148 - 171.
  49. Hsu, W.H, Chan, L.C., December 2008, Asymmetric Timeliness of Earnings and board of Directors’ Remuneration Plans, Sun Yat-Sen Management Review, 845 - 880.
  50. Samuel Tung, Wang Lan-Fen, Lin Chen-Chang, Lai Ching-Hui, and Audrey Hsu, August 2008, The Use of Extended Credit (Channel Stuffing) to Avoid Reporting Losses, Asia-Pacific Journal of Accounting and Economics, 161 - 181.
  51. Wu, H, C. Liu, Audrey Wen-hsin Hsu, March 2008, An Integrative Model of Customers’ Perceptions of Health Care Services in Taiwan, Service Industries Journal, 1307 - 1319.
Book
  1. Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu, 2015, Principles of Financial Accounting IFRS Edition Cengage Learning
  2. Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu, 2014, Financial Accounting (IFRS Edition) Cengage Learning
Book Paper
  1. Hsu, Audrey Wen-hsin, January 2006, Asymmetric Timeliness of Earnings: Extensions and Puzzles (PhD Thesis), Lancaster University.
  2. Hsu, Audrey Wen-hsin, January 2002, Residual Incomes and Value-based Management (Master Dissertation), Lancaster University.
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