Hsihui Chang

Drexel University

3141 Chestnut St

Philadelphia, PA 19104

United States

  • Drexel University

SCHOLARLY PAPERS

25

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5,531

TOTAL CITATIONS
Rank 22,903

SSRN RANKINGS

Top 22,903

in Total Papers Citations

39

Scholarly Papers (25)

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1.

The Judgmental Effects of Strategy Maps in Balanced Scorecard Performance Evaluations

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 43 Posted: 17 Aug 2009 Last Revised: 19 Apr 2014
Rajiv D. Banker, Hsihui Chang and Mina Pizzini
Temple University - Department of Accounting, Drexel University and Texas State University, San Marcos - College of Business Administration
Downloads 819 (65,368)
Citation 11

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judgment, balanced scorecard, strategic performance measurement system, performance evaluation

2.

Customer Concentration, Cost Structure, and Performance

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 42 Posted: 19 Aug 2014 Last Revised: 14 Apr 2017
Hsihui Chang, Curtis M. Hall and Michael Paz
Drexel University, Drexel University - Bennett S. LeBow College of Business and Cornell University - School of Hotel Administration
Downloads 678 (83,605)
Citation 8

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customer concentration, cost structure, cost elasticity, industry competition

3.

The Multiple Roles of the Finance Organization: Determinants, Effectiveness, and the Moderating Influence of Information System Integration

Journal of Management Accounting Research, Forthcoming
Number of pages: 56 Posted: 07 Apr 2014
Hsihui Chang, Christopher D. Ittner and Michael Paz
Drexel University, University of Pennsylvania - Accounting Department and Cornell University - School of Hotel Administration
Downloads 588 (100,300)

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Finance organizations, Compliance and control, Performance management, Strategic partner, Information system integration

4.

Customer Bargaining Power, Strategic Fit, and Supplier Performance

Production and Operations Management, Forthcoming
Number of pages: 34 Posted: 14 Nov 2021
Hsihui Chang, Sheng Liu and Raj Mashruwala
Drexel University, Northeastern Illinois University and University of Calgary - Haskayne School of Business
Downloads 562 (106,592)
Citation 2

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bargaining power; strategic fit; supply chain management; supplier performance.

5.

Line Item Budgeting and Production Efficiency

Journal of Theoretical Accounting Research, Volume 7, Issue 1, Fall 2011,pp. 108-126
Number of pages: 31 Posted: 15 Nov 2008 Last Revised: 20 Feb 2018
Rajiv D. Banker, Hsihui Chang and Ehsan H. Feroz
Temple University - Department of Accounting, Drexel University and University of Washington Tacoma, Milgard School of Business-Accounting
Downloads 513 (118,959)

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Line item budgeting, production efficiency, governments, nonprofits, school districts, Political Economy

6.

Implications of Customer-Supplier Relationships on Corporate Governance

Number of pages: 55 Posted: 08 Aug 2015
Hsihui Chang, Jengfang Chen, Natalya V. Khimich and Guan-Syun Wu
Drexel University, Macquarie University, Drexel University and Chung Yuan Christian University
Downloads 401 (159,024)

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corporate governance; customers; suppliers; relationship-specific investments; stakeholder theory

7.

Effect of the Sarbanes-Oxley Act on CEOs' Stock Ownership and Pay-Performance Sensitivity

Review of Quantitative Finance and Accounting, 2011
Number of pages: 52 Posted: 16 Sep 2008 Last Revised: 20 May 2011
Hsihui Chang, Hiu Lam Choy and Kam-Ming Wan
Drexel University, Drexel University and Hanken School of Economics
Downloads 390 (164,073)
Citation 1

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SOX, CEO, stock ownership, pay-performance sensitivity

8.

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

Journal of International Accounting Research, Summer 2021, Vol. 20, No. 2, pp. 1-23
Number of pages: 51 Posted: 15 Feb 2017 Last Revised: 17 Sep 2021
Hsihui Chang, Xin Chen, Agnes Cheng and Nan Zhou
Drexel University, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Hong Kong Polytechnic University and University of Cincinnati - Lindner College of Business
Downloads 273 (241,159)

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Audit committee effectiveness; Certification; Earnings management; Audit opinions; Delayed filings

9.

Organized Labor Effects on SG&A Cost Behavior

Downloads 224 (293,408)
Citation 9

Organized Labor Effects on SG&A Cost Behavior

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 28 Jan 2017 Last Revised: 01 Sep 2021
Hsihui Chang, Xin Dai, Eric Lohwasser and Yue Qiu
Drexel University, Drexel University, Colorado State University, Fort Collins and Temple University
Downloads 224 (291,866)
Citation 9

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Organized Labor; Labor Unions; SG&A Cost Behavior; Sticky Costs

Organized Labor Effects on SG&A Cost Behavior

Contemporary Accounting Research, Forthcoming, Fox School of Business Research Paper
Posted: 18 Oct 2021
Hsihui Chang, Xin Dai, Eric Lohwasser and Yue Qiu
Drexel University, Drexel University, Colorado State University, Fort Collins and Temple University

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organized labor, labor unions, cost stickiness, SG&A costs, labor costs, resource allocation

10.

Performance Measurement in Not-for-Profit Governance: An Empirical Study of the Minnesota Independent School Districts

Annals of Operation Research, January 22, 2011 (online)
Number of pages: 25 Posted: 15 Oct 2008 Last Revised: 08 Jan 2019
Rajiv D. Banker, Hsihui Chang and Ehsan H. Feroz
Temple University - Department of Accounting, Drexel University and University of Washington Tacoma, Milgard School of Business-Accounting
Downloads 213 (307,927)

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Performance Measurement, Not- for-Profit Governance, Linearity, Input Separability, School District Financing, Political Economy

11.

The Effect of the Accelerated Filing Requirement of the Sarbanes-Oxley Act on Insider Trading

Number of pages: 48 Posted: 21 Aug 2011 Last Revised: 12 Jan 2015
Hsihui Chang, Shijun Liu and Kam-Ming Wan
Drexel University, PG&E and Hanken School of Economics
Downloads 185 (351,157)
Citation 1

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Sarbanes-Oxley Act, Accelerated Filing, Insider Trading

12.

The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 14 Apr 2017 Last Revised: 10 Mar 2018
Hsihui Chang, Jengfang Chen, Shu-Wei Hsu and Raj Mashruwala
Drexel University, Macquarie University, Tunghai University and University of Calgary - Haskayne School of Business
Downloads 157 (405,398)
Citation 2

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Order Backlog, Inventory, Bullwhip Effect, Supply Chain, Financial Performance

13.

Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 38 Posted: 13 Apr 2017
Hsihui Chang, Yi-Ching Kao, Raj Mashruwala and Susan Sorensen
Drexel University, Menlo College, University of Calgary - Haskayne School of Business and University of Houston, Clear Lake
Downloads 147 (428,061)
Citation 2

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Technical Inefficiency, Allocative Inefficiency, Audit Pricing, Big 4, DEA

14.

The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries

2012. Asia-Pacific Journal of Accounting and Economics 19 (2): 210-226.
Number of pages: 27 Posted: 14 Sep 2008 Last Revised: 27 Mar 2019
Hsihui Chang, Sang-Hyun Suh, Sang-Hyun Suh, Edward M. Werner and Jian Zhou
Drexel University, Syracuse UniversityUniversity of Massachusetts Lowell, Rutgers, The State University of New Jersey and University of Hawaii at Manoa
Downloads 127 (481,421)
Citation 1

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Discretionary accruals, operating cash flows, SOX, litigious industries

15.

Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?

Journal of Business Finance & Accounting, forthcoming
Number of pages: 50 Posted: 18 Nov 2021 Last Revised: 06 Dec 2021
Hsihui Chang, Charles Hsu and Zhiming Ma
Drexel University, Hong Kong University of Science & Technology and Peking University - Guanghua School of Management
Downloads 111 (533,610)
Citation 1

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product similarity, audit efficiency, audit pricing, client portfolio, knowledge transfer, industry specialists

16.

Are Foreign Donors Good Monitors?

European Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 3853884
Number of pages: 45 Posted: 28 May 2021
Hsihui Chang, Erica Harris, Shushu Jiang and Zhiming Ma
Drexel University, Florida International University (FIU) - School of Accounting, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and Peking University - Guanghua School of Management
Downloads 102 (567,967)
Citation 1

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Nonprofits, foreign institutional donors, financial reporting, China

17.

Guest Editors' Note on the Special Issue on the Innovative Applications of Data Envelopment Analysis to Accounting and Finance

Review of Accounting and Finance, Volume 12, No.4, 2013, p. 308
Number of pages: 2 Posted: 06 Jul 2017 Last Revised: 26 Jul 2017
Hsihui Chang and Ehsan H. Feroz
Drexel University and University of Washington Tacoma, Milgard School of Business-Accounting
Downloads 41 (921,900)

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Data Envelopment Analysis, DEA, Accounting, Finance

18.

Strategic Alignment between Supply Chain Partners and Supplier Audit Fees

Posted: 15 Dec 2021
Hsihui Chang, Rong-Ruey Duh, Warren Robert Knechel and Sheng Liu
Drexel University, Tunghai University - Department of Accounting, University of Auckland Business School and Northeastern Illinois Univeristy

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strategic alignment; supply chain; audit risks; audit fees; industry specialist auditors; prospector strategy; defender strategy

19.

Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings

Journal of Accounting, Auditing & Finance
Posted: 19 Dec 2018 Last Revised: 14 Feb 2023
Hsihui Chang, Souhei Ishida and Takuma Kochiyama
Drexel University, Hitotsubashi University and Waseda University - School of Commerce

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Dividends; Management forecasting ability; Management earnings forecast; Predictive ability of dividends; Japan

20.

Evaluation of Managerial Ability in Japanese Setting

The Japanese Accounting Review, Vol. 8 (1), pp.1-22.
Posted: 13 Jun 2018 Last Revised: 14 Feb 2023
Hsihui Chang, Souhei Ishida and Takuma Kochiyama
Drexel University, Hitotsubashi University and Waseda University - School of Commerce

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Managerial ability, Japan, Stock returns, ROA, CEO turnovers

21.

Audit Firm Office Size and Client Acceptance Decisions

Posted: 31 Jul 2012 Last Revised: 28 Feb 2018
Yu-Ting Hsieh, Chan-Jane Lin and Hsihui Chang
National Cheng Kung University, National Taiwan University - College of Management and Drexel University

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Client acceptance decisions; Office size; Big 4 auditors; Exogenous capacity shock

22.

Broadband Adoption and Firm Productivity: Evaluating the Benefits of General Purpose Technology

Industrial Corporate Change, Vol. 19, No. 3, pp. 641-674, 2010
Posted: 07 Feb 2012
Octavian Carare, Sumit Majumdar and Hsihui Chang
Consumer Financial Protection Bureau, University of Texas at Dallas - Naveen Jindal School of Management and Drexel University

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23.

The Effects of Supply-Chain Knowledge Spillover on Audit Pricing

Posted: 20 Dec 2011 Last Revised: 07 Nov 2017
Hsihui Chang, Hsin-Chi Chen, Jengfang Chen and Sungsoo Kim
Drexel University, I-Shou University, Macquarie University and Rutgers Business School - Camden

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supply chain specialization, audit fees, suppliers, major buyers

24.

A Re-Examination of Diversification and Firm Productivity

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Posted: 15 Aug 2011
Hsihui Chang, Guy Dinesh Fernando, Dhinu Srinivasan and Arindam Tripathy
Drexel University, SUNY Albany, University of Pittsburgh - Katz Graduate School of Business and University of Washington, Tacoma

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productivity, diversification, related, unrelated, data envelopment analysis

25.

How Has the Sarbanes-Oxley Act Affected CPA Firm Fee Productivity?

Posted: 14 Apr 2008
Hsihui Chang, Hiu Lam Choy, William W. Cooper and Mei-Hwa Lin
Drexel University, Drexel University, University of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN

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Sarbanes-Oxley Act, CPA firms, Fee productivity