Hsiao-Tang Hsu

Texas A&M University - Corpus Christi

6300 Ocean Drive

Corpus Christi, TX 78412

United States

  • Texas A&M University - Corpus Christi

SCHOLARLY PAPERS

8

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2,056

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (8)

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1.

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS

The Accounting Review, Forthcoming
Number of pages: 55 Posted: 12 Aug 2012 Last Revised: 26 Apr 2017
Elizabeth A. Gordon and Hsiao-Tang Hsu
Temple University - Department of Accounting and Texas A&M University - Corpus Christi
Downloads 1,077 (28,580)
Citation 2

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IFRS, US GAAP, Impairment, Write-off, Enforcement

2.

Revenue Recognition: A Brave New World

Stevens Institute of Technology School of Business Research Paper, Fox School of Business Research Paper No. 18-007
Number of pages: 53 Posted: 19 Dec 2017 Last Revised: 10 May 2018
Elizabeth A. Gordon, Elaine Henry and Hsiao-Tang Hsu
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads 544 (71,491)
Citation 1

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IFRS, US GAAP, Revenue Recognition, Financial Reporting

3.

Determinants of Tangible Long-Lived Asset Impairments under US GAAP and IFRS

Number of pages: 48 Posted: 30 Apr 2019
Elizabeth A. Gordon and Hsiao-Tang Hsu
Temple University - Department of Accounting and Texas A&M University - Corpus Christi
Downloads 172 (238,759)

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IFRS, US GAAP, Impairment, Write-off, Enforcement

4.

Technology Executives in the Changing Accounting Information Environment: Impact of IFRS Adoption on CIO Compensation

Information and Management, Forthcoming
Number of pages: 42 Posted: 08 Mar 2018 Last Revised: 22 Apr 2018
Fang-Chun Liu, Hsiao-Tang Hsu and David Yen
University of South Florida, Texas A&M University - Corpus Christi and SUNY Oneonta - School of Economics and Business
Downloads 87 (391,587)
Citation 1

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Chief Information Officer, Executive Compensation, Regulatory Reform, International Financial Reporting Standards

5.

Peer R&D Disclosure and Corporate Innovation: Evidence from American Depositary Receipt Firms

Advances in Accounting, Forthcoming
Number of pages: 45 Posted: 16 Mar 2020
Elizabeth A. Gordon, Hsiao-Tang Hsu and Huichi Huang
Temple University - Department of Accounting, Texas A&M University - Corpus Christi and Oregon State University - College of Business
Downloads 84 (399,922)

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Research & Development, Peer-Firm Disclosures, Innovation, Cross-Listing

6.

Chief Accounting Officers and Audit Efficiency

Asian Review of Accounting, Forthcoming
Number of pages: 44 Posted: 25 Sep 2019
Hsiao-Tang Hsu and Sarfraz Khan
Texas A&M University - Corpus Christi and University of Louisiana at Lafayette
Downloads 61 (475,078)

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Chief accounting officer, Audit effort, Audit efficiency, Audit report lag

7.

Are Governmental Expenditures Also Sticky? Evidence from the Operating Expenditures of Public Schools

Applied Economics, Forthcoming
Number of pages: 32 Posted: 15 Oct 2019
TsingZai C. Wu, Chaur-Shiuh Young, Chun-Chan Yu and Hsiao-Tang Hsu
National Cheng Kung University, National Cheng Kung University - Department and Graduate Institute of Accountancy, National Chung Hsing University and Texas A&M University - Corpus Christi
Downloads 31 (617,299)

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cost stickiness, school operating expenditures, governmental expenditure, public sector

8.

Corporate Innovation and Audit Fees

Posted: 02 Jun 2020
Daqun Zhang, Donald R. Deis and Hsiao-Tang Hsu
Texas A&M University-Corpus Christi, Department of Accounting, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University - Corpus Christi

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Audit Fees; Intangible Assets; Innovation; Efficiency