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

Teaching Interests:

• Auditing and Assurance Services
• Accounting Information Systems and Internal Controls

Research Interests:

• Emerging Technology and Information Security
• Audit Judgments Quality and Decision Making
• Regulatory Environment and Earnings Management

Certifications:

• • Certified Public Accountant (CPA) Missouri (inactive)
  • Certified Management Accountant (CMA)

Editorial Board Membership:

• Associate Editor, Asian Review of Accounting (ARA)
• Member, Editorial Board, International Journal of Computer Auditing (IJCA)

Selected Publications:

1. 2023. Implementing a multichain framework using Hyperledger for supply chain transparency in a dynamic partnership: a feasibility study, Computers & Industrial Engineering, 175 (January) 108906 (with Chi-Chun Chou, Chang-Wei Li, Tawei David Wang, and Yen-Yao Wang).
2. 2021. Using smart contracts to establish decentralized accounting contracts: an example of revenue recognition, Journal of Information Systems, 35 (3): 17 – 52 (with Chi-Chun Chou, Gary Schneider, Tawei David Wang, Chang-Wei Li and William Wei).
3. 2021. Earnings management and earnings predictability – a quantile regression approach, Australian Journal of Management, 46 (3): 389 – 403 (with Ming-Yuan Leon Li and Gilbert Nartea).
4. 2020. Market reactions to corporate governance ranking announcements: Evidence from Taiwan, Abacus, 56 (4): 627-638 (with Yi-Hui Tai).
5. 2020. Discussion of commercial lender judgement and fair-value recognition: an investigation into the impact of future accounting standards, Asian Review of Accounting, 28 (4): 481-486 (sole-authored).
6. 2019. Do market participants value earnings management? An analysis using the quantile regression method, Managerial Finance, 45 (1): 103 – 123 (with Ming-Yuan Leon Li).
7. 2018. The topical link model–Integrating topic-centric information in XBRL-formatted reports, International Journal of Accounting Information Systems, 29 (June): 16 – 36 (with Chi-Chun Chou, Tawei Wang, and Roger Debreceny).
8. 2013. Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China, Journal of Accounting and Public Policy, 32 (July-August): 292 – 313 (with Jeng-Ren Jerry Chiou, and Ying-Chieh Wang).
9. 2011. How size, leverage and R&D expenditures affect firm earnings? A quantile regression approach, Abacus, 47 (2): 182 – 204 (with Ming-Yuan Leon Li).
10. 2010. The effect of litigation environment on auditors’ decisions to accept client aggressive reporting, Journal of Accounting and Public Policy 29 (3): 281 – 295 (with C. J. Chang).
11. 2008. Cooperative learning in a passive learning environment: replication and extension, Issues in Accounting Education, 23 (1): 67 – 75 (with Gladie Lui and Marian Tong).
12. 2006. 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 (with Donghui Wu).
13. 2005. An empirical test of cooperative learning in a passive learning environment, Issues in Accounting Education, 20 (2): 151 – 165 (with Gladie Lui and Marian Tong).
14. 2004. Does managerial accounting research contribute to related disciplines? An examination using citation analysis, Journal of Management Accounting Research, 16: 163 – 181 (with Yaw Mensah and Donghui Wu).
15. 2003. 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 (with C. J. Chang).
16. 2003. 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 (with Konstantin Kogan).
17. 2003. Accounting education, firm training and information technology, Accounting Education: An International Journal, 12 (4): 441 – 450 (with C. J. Chang).
18. 2022. The effects of country and industry on implementing value chain cost analysis, The International Journal of Accounting, 37 (1): 123 – 140 (with C. J. Chang).
19. 2000. 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 (with Chee W. Chow and Woody M. Liao).
20. 1999. The effects of alternative types of feedback on product related decision performance: a research note, Journal of Management Accounting Research, 11: 75 – 92 (with Michael Briers, Chee W. Chow, and Peter Luckett)
21. 1999. Financial managers’ perceptions on research needs for Asian–Pacific region, Journal of Multinational Financial Management, 9 (1): 45 – 63 (with C. J. Chang).
22. 1998. The effects of social pressure and national culture on subordinates’ communication of private information, The International Journal of Accounting, 33 (3): 293 – 311 (with Chee W. Chow Woody M. Liao, and Anne Wu).
23. 1998. An auditor scheduling approach in a competitive CPA environment, Asia–Pacific Journal of Accounting (and Economics), 5 (1): 25 – 44 (sole-authored).
24. 1996. 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 (with Chee W. Chow and Robert Lin)
25. 1995. The interaction between national and organizational culture in accounting firms: some evidence from the Pacific Rim Asia–Pacific Journal of Accounting (and Economics), 2: 85 – 96 (with Chee W, Chow).
26. 1994. The feasibility of cross–border transfer of audit technology in a global environment: an exploration in the U. S. – Taiwan context, Advances in International Accounting (incorporated into Advances in Accounting) 7: 217 – 229 (with Chee W, Chow).