Hsihui Chang

Drexel University

3141 Chestnut St

Philadelphia, PA 19104

United States

SCHOLARLY PAPERS

25

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4,022

SSRN CITATIONS
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SSRN RANKINGS

Top 30,353

in Total Papers Citations

17

CROSSREF CITATIONS

11

Scholarly Papers (25)

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 760 (49,333)
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 575 (70,706)
Citation 5

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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
Drexel University, University of Pennsylvania - Accounting Department and Cornell University - School of Hotel Administration
Downloads 409 (106,355)

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

4.

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 364 (121,438)
Citation 1

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SOX, CEO, stock ownership, pay-performance sensitivity

5.

Implications of Customer-Supplier Relationships on Corporate Governance

Number of pages: 55 Posted: 08 Aug 2015
Drexel University, Macquarie University, Drexel University and Chung Yuan Christian University
Downloads 329 (136,038)

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

6.

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 319 (140,046)

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

7.

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 231 (193,733)

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

8.

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 188 (233,873)

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

9.

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 154 (276,769)
Citation 1

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Sarbanes-Oxley Act, Accelerated Filing, Insider Trading

10.

Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 38 Posted: 13 Apr 2017
Drexel University, Menlo College, University of Calgary - Haskayne School of Business and University of Houston, Clear Lake
Downloads 117 (341,343)
Citation 2

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

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 and Temple University
Downloads 117 (343,015)

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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 and Temple University

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

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
Drexel University, Macquarie University, Tunghai University and University of Calgary - Haskayne School of Business
Downloads 110 (356,308)
Citation 2

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

13.

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
Drexel University, Syracuse UniversityUniversity of Massachusetts Lowell, Rutgers, The State University of New Jersey and University of Hawaii at Manoa
Downloads 101 (377,389)
Citation 1

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Discretionary accruals, operating cash flows, SOX, litigious industries

14.

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 100 (379,840)

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

15.

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 and Peking University
Downloads 63 (495,300)

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Nonprofits, foreign institutional donors, financial reporting, China

16.

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
Downloads 58 (515,251)

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

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 18 (755,647)

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Data Envelopment Analysis, DEA, Accounting, Finance

18.

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

Journal of Accounting, Auditing & Finance
Number of pages: 41 Posted: 19 Dec 2018 Last Revised: 08 Nov 2021
Hsihui Chang, Souhei Ishida and Takuma Kochiyama
Drexel University, College of Economics, Rikkyo University and Graduate School of Business Administration, Hitotsubashi University
Downloads 9 (842,951)

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

19.

Strategic Alignment between Supply Chain Partners and Supplier Audit Fees

Posted: 15 Dec 2021
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

20.

Evaluation of Managerial Ability in Japanese Setting

The Japanese Accounting Review, Vol. 8 (1), pp.1-22.
Posted: 13 Jun 2018 Last Revised: 03 Apr 2022
Hsihui Chang, Souhei Ishida and Takuma Kochiyama
Drexel University, College of Economics, Rikkyo University and Graduate School of Business Administration, Hitotsubashi University

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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
Federal Communications Commission (FCC), affiliation not provided to SSRN 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
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
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
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