Information For

Nen-Chen (Richard) Hwang, Ph.D.

Professor
Accounting Department

Teaching

  • Auditing
     
  • Accounting Information Systems

Specialties

  • Auditing
  • Accounting Information Systems (AIS)

Research Interests

  • Corporate Governance and Earnings Management
  • Managerial Incentives and Performance Evaluation
  • Audit Judgments

Certifications

  • Certified Public Accountant (Missouri, inactive)
  • Certified Management Accountant

Selected Publications (after receiving tenure and promotion in 1996)

  1. Effect of disclosure regulation on earnings management through related-party transactions: evidence from Taiwanese firms operating in China, forthcoming, Journal of Accounting and Public Policy, 2012 (with Jeng-Ren Jerry Chiou, and Ying-Chieh Wang)
  2. How size, leverage and R&D expenditures affect firm earnings? A quantile regression approach, Abacus 47 (2): 182-204, 2011 (with Ming-Yang Li)
  3. The effect of litigation environment on auditors' decisions to accept client aggressive reporting, Journal of Accounting and Public Policy 29 (3): 281 - 295, 2010 (with C. Janie Chang)
  4. Cooperative learning in a passive learning environment: replication and extension, Issues in Accounting Education 23 (1): 67 - 75, 2008 (with Gladie Lui and Marian Tong)
  5. Have research paradigms shifted since specialized management accounting journals been established? An examination of management accounting research from 1991 to 2000, Advances in Management Accounting 15: 143 - 168, 2006 (with Donghui Wu)
  6. An empirical test of cooperative learning in a passive learning environment, Issues in Accounting Education 20 (2): 151 - 165, 2005 (with Gladie Lui and Marian Tong)
  7. Does managerial accounting research contribute to related disciplines? An examination using citation analysis, Journal of Management Accounting Research 16: 163 - 181, 2004 (with Yaw Mensah and Donghui Wu)
  8. The impact of retention incentive and client business risk on auditors' decisions involving aggressive reporting practice Auditing: A Journal of Practice and Theory 22 (2): 207 - 218, 2003 (with C. Janie Chang)
  9. A dynamic approach to human resources planning for major professional companies with a peak-wise demand, International Journal of Production Research 41 (6): 1255 - 1271, 2003 (with Konstantin Kogan)
  10. Accounting education, firm training and information technology, Accounting Education: An International Journal 12 (4): 441 - 450, 2003 (with C. Janie Chang)
  11. The effects of country and industry on implementing value chain cost analysis, The International Journal of Accounting 37 (1): 123 - 140, 2002 (with C. Janie Chang)
  12. Motivating truthful upward communications of private information for resource allocation in a decentralized firm: a test of alternative control mechanisms, Abacus 36 (2): 160 - 179, 2000 (with Chee W. Chow and Woody M. Liao)
  13. The effects of alternative types of feedback on product related decision performance: a research note, Journal of Management Accounting Research 11: 75 - 92, 1999 (with Michael Briers, Chee W. Chow and Peter Luckett)
  14. Financial managers' perceptions on research needs for Asian-Pacific region, Journal of Multinational Financial Management 9 (1): 45 - 63, 1999 (with C. Janie Chang)
  15. The effects of social pressure and national culture on subordinates' communication of private information, The International Journal of Accounting 33 (3): 293 - 311, 1998 (with Chee W. Chow, Woody Liao and Anne Wu)
  16. An auditor scheduling approach in a competitive CPA environment, Asia-Pacific Journal of Accounting 5 (1): 25 - 44, 1998 (sole-authored)
  17. The performance effects of fit between accounting firm organizational culture and environmental factors: some evidence from the Pacific Rim, Asian Review of Accounting 4 (1): 44 - 61, 1996 (with Chee W. Chow and Robert Lin)