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

Professor
Accounting and Finance Department

Teaching

• Auditing
  
• Accounting Information Systems

Specialties

• Auditing
• Accounting Information Systems and Internal Controls
• Forensic Accounting and Fraud Examinations

Research Interests

• Audit Judgments and Decision Processes
• Managerial Incentives and Performance Evaluation
• Pedagogical Issues and Accounting Education

Certifications

• Certified Public Accountant (Missouri)
• Certified Management Accountant

Introduction
Dr. Nen–Chen (Richard) Hwang is a tenured Professor of Accounting at the California State University, San Marcos.  In 1991, he joined the faculty after he received a doctorate in Accounting from Saint Louis University.  Before he became an academician, Professor Hwang worked at the Union Group, a major trading company, and joined the auditing department at KMPG, Taipei in early 1980’s.

Dr. Hwang holds both CPA (Certified Public Accountant) and CMA (Certified Management Accountant) certifications and is a member of the American Accounting Association (AAA).  He is also a member of Beta Alpha Psi Honor Society (Saint Louis University Chapter).  In addition to his teaching experience at CSUSM, Professor Hwang has lectured at several overseas universities including Tsing–Hua University (China), Xiamen University (China) Chinese University of Hong Kong (Hong Kong), National Cheng–Kung University (Taiwan), National Donghua University (Taiwan), and Soochow University (Taiwan).  Professor Hwang also served as Director of Membership of the Chinese Accounting Professors Association of North America (CAPANA) during 1996-1997.  During his teaching career, Professor Hwang received several teaching awards from CSUSM and foreign universities.

Dr. Hwang’s major teaching and research interests are in Auditing and Accounting Information Systems areas. During the past few years, he has published articles in various leading academic journals, including Auditing: A Journal of Practice and Theory (AAA), Journal of Management Accounting Research (AAA), Journal of Accounting and Public Policy, Issues in Accounting Education (AAA), The International Journal of Accounting, Abacus, International Journal of Production Research, Advances in International Accounting, Advances in Management Accounting, Journal of Multinational Financial Management, Accounting Education: An International Journal, Asian Accounting Review, and Asian–Pacific Journal of Accounting. In addition to his research activities, Dr. Hwang has served as a keynote speaker at several international research conferences.

Selected Publications (after receiving tenure in 1996)

1. How size, leverage and R&D expenditures affect firm earnings? A quantile regression approach, Abacus 47 (2): 182-204, 2011 (with Ming-Yang Li)
2. 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)
3. 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)
4. 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)
5. 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)
6. 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)
7. 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)
8. 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)
9. Accounting education, firm training and information technology, Accounting Education: An International Journal 12 (4): 441 - 450, 2003 (with C. Janie Chang)
10. 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)
11. 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)
12. 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)
13. Financial managers' perceptions on research needs for Asian-Pacific region, Journal of Multinational Financial Management 9 (1): 45 - 63, 1999 (with C. Janie Chang)
14. 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)
15. An auditor scheduling approach in a competitive CPA environment, Asia-Pacific Journal of Accounting 5 (1): 25 - 44, 1998 (sole-authored)
16. 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)