張錫惠 博士

榮譽講座

管理會計、會計資訊系統

04-22840828#641

59. Chang, Hsihui , Chang, R. and Fang, C. . “The Effects of Information Transparency on Analysts’ Forecasts: Evidence from the Information Disclosure and Transparency Ratings System in Taiwan” Asia-Pacific Journal of Accounting & Economics . (forthcoming)

58. Chang, Hsihui , Fernando, G. , Srinivasan, D. and Tripathy, A. . “A Re-examination of Diversification and Firm Productivity” JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH . (forthcoming).

57. Chang, Hsihui , Suh, S. , Werner, E. and Zhou, J. . “The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries” Asia-Pacific Journal of Accounting & Economics 19. (Sep 2011):210-226

56. Chang, Hsihui , Choy, H. and Wan, K. . “Effect of the Sarbanes-Oxley Act on CEOs’ stock ownership and pay-performance sensitivity” REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING 38. (Mar 2012):177-207

55. Chang, Hsihui , Chandar, N. and Zheng, X. . “Does Overlapping Membership on Audit and Compensation Committees Improve a Firm’s Financial Reporting Quality?” Review of Accounting and Finance 11. (Dec 2012):141-165

54. “The Judgmental Effects of Strategy Maps in Balanced Scorecard Performance Evaluations,” with R. Banker and M. Pizzini, International Journal of Accounting Information Systems, 2011.

53. “Accounting Disclosure Quality, Capital Market Intensity and National Productivity,” with J. Chen, Y. Lin and G. Wu, Annals of Operations Research, 2011.

52. “Effect of the Sarbanes-Oxley Act on CEOs’ stock ownership and pay-performance sensitivity,” with H. Choy and K. Wan. Review of Quantitative Finance and Accounting, 2011.

51. “Performance Measurement in Not-for-Profit Governance: An Empirical Study of the Minnesota Independent School Districts,” with R. Banker and E. Feroz, Annals of Operations Research, 2011.

50. “Productivity Growth in Public Accounting Industry: The Role of Information Technology and Human Capital,” with J. Chen, R. Duh and S. Li, Auditing: A Journal of Practice and Theory, Vol. 30, 2011, pp. 21-48.

49. “Taiwan Quality Indicator Project and Hospital Productivity Growth," with

S. Chang, H. Hsiao and L. Huang, Omega (International Journal of Management

Science), Vol. 39, 2011, pp. 14-22.

48. “Market Reaction to Auditor Switching from Big 4 to Third-Tier Accounting Firms,” with C. S. Cheng and K. Reichelt, Auditing: A Journal of Practice and Theory, Vol. 29, 2010, pp. 83-114.

47. “Differential Impact of Korean Banking System Reforms on Bank Productivity,” with R. Banker and S. Lee, Journal of Banking and Finance, Vol. 34, 2010, pp. 1450-1460.

46. “First Financial Restructuring and Operating Efficiency: Evidence from

Taiwanese Commercial Banks,” with H. Hsiao, A. Cianci and L. Huang, Journal

of Banking and Finance, 34, 2010, pp. 1461-1471.

45. “Evaluating Cross-Organizational Impacts of Information Technology-An Empirical Analysis,” with R. Banker and Y. Kao, European Journal of Information Systems, Vol. 19. 2010, pp. 153-167.

44. “Broadband Adoption and Firm Productivity: Evaluating the Benefits of General Purpose Technology,” with S. Majumdar and O. Carare, Industrial and Corporate Change, Vol. 19, 2010, pp. 641-674.

43. “Technology Diffusion and Firm Performance: It Pays to Join the Digital Bandwagon!” with S. Majumdar, Technology in Society, Vol. 32, 2010, pp. 100-109.

42. “IT Capital Accumulation and Productivity Growth in Public Accounting Firms,” with J. Chen, C. Tsai and Y. Yang, IEEE Transactions on Engineering Management, Vol. 56, 2009, pp. 692-700.

41. “Returns to Scale Pattern and Efficient Firm Size in the Public Accounting Industry: An Empirical Investigation,” with C. Galantine and A. Thevaranjan. Journal of the Operational Research Society, Vol. 60, 2009, pp. 1495-1501.

40. “SOX, Perceived Earnings Quality and Cost of Capital,” with G. Fernando and W. Liao, Review of Accounting and Finance, Vol. 8, 2009, pp. 216-231. (Lead article)

39. “Measuring Productivity Growth, Technical Progress, and Efficiency Changes of CPA Firms Before and After the Sarbanes-Oxley Act,” with H. Choy, W. Cooper, B. Parker and T. Ruefli, Socio-Economic Planning Sciences, Vol. 43, 2009, pp. 221-228.

38. “Using Malmquist Indexes to Measure Change in the Productivity and Efficiency of U.S. Accounting Firms Before and After the Sarbanes-Oxley Act,” with H. Choy, W. Cooper and T. Ruefli, Omega (International Journal of Management Science), Vol. 37, 2009, pp.951-960.

37. “Financial Considerations and Technology Investment Patterns in a Network Industry,” with S. Majumdar and S. Chakravarty, Technology in Society, Vol. 31, 2009, pp. 42-52.

36. “The Sarbanes-Oxley Act and the Production Efficiency of Public Accounting Firms in Supplying Accounting Auditing and Consulting Services: An Application of Data Envelopment Analysis,” with H. Choy, W. Cooper and M. Lin, International Journal of Services Sciences, Vol. 1, 2008, pp. 3-20. (Lead article)

35. “Technology Investment Strategy in the Presence of Competitor Entry: Broadband Deployment in the US telecommunications Industry,” with S. Majumdar and B. Mishra, Technology in Society, Vol. 29, 2007, pp. 422-430.

34. “Estimating DEA Technical and Allocative Inefficiency using Aggregate Cost or Revenue Data,” with R. Banker and R. Natarajan, Journal of Productivity Analysis, Vol. 27, 2007, pp. 115-121.

33. “CEO’s/CFO’s Swearing by the Numbers: Does it Impact Share Price of the Firm?” with J. Chen, W. Liao and B. Mishra, The Accounting Review, 2006, pp.1-25. (Lead article).

32. “Was the Bell System a Natural Monopoly? An Application of Data Envelopment Analysis,” with R. Mashruwala, Annals of Operations Research, 2006, pp. 251-263.

31. “The Super-Efficiency Procedure for Outlier Identification, not for Ranking Efficient Units,” with R. Banker, European Journal of Operational Research, Vol. 175, 2006, pp. 1311-1320.

30. “Plant Information Systems, Manufacturing Capabilities and Plant Performance,” with R. Banker, I. Bardhan and S. Lin, MIS Quarterly, Vol. 30, 2006, pp. 315-337.

29. “Open Versus Closed Sources: Software Quality in Monopoly and Competitive Markets,” with S. Raghunathan, A. Prasad and B. Mishra, IEEE Transactions on Systems, Man & Cybernetics, Part A, Vol. 35, 2005, pp. 903-918.

28. “Productivity Change, Technical Progress and Relative Efficiency in the Public Accounting Industry,” with R. Banker and R. Natarajan, Management Science, Vol. 51, 2005, pp. 291-304.

27. “Health Care Regulation and the Operating Efficiency of Hospitals: Evidence from Taiwan,” with W. Chang, S. Das and S. Li, Journal of Accounting and Public Policy, Vol. 23, 2004, pp. 483-510.

26. “Hospital Ownership and Operating Efficiency: Evidence from Taiwan,” with M. Cheng and S. Das, European Journal of Operational Research, Vol. 159, 2004, pp. 513-527.

25. “The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy,” with R. Banker and M. Pizzini, The Accounting Review, 2004, pp. 1-23. (Lead article)

24. “A Balanced Scorecard Analysis of Performance Metrics,” with R. Banker, S. Janakiraman and C. Konstans, European Journal of Operational Research, Vol. 154, 2004, pp. 423-436. (Top 19 requested paper in EJOR, April 2002-April 2004)

23. “A Simulation Study of DEA and Parametric Frontier Models in the Presence of Heteroscedasticity,” with R. Banker and W. Cooper, European Journal of Operational Research, Vol. 153, 2004, pp. 624-640.

22. “Regulation and Investment Behavior in Telecommunications Sector: Policies and Patterns in U.S. and Europe,” with H. Koski and S. Majumdar, Telecommunications Policy, Vol. 27, 2003, pp.677-699.

21. “The Public Accounting Industry Production Function,” with R. Banker and R. Cunningham, Journal of Accounting and Economics, Vol. 35, 2003, pp. 255-281.

20. “Impact of Information Technology on Public Accounting Firms Productivity,” with R. Banker and Y. Kao, Journal of Information Systems, Vol. 16 (2), 2002, pp. 209-222.

19. “Reply to Discussion of Impact of Information Technology on Public Accounting Firm Productivity,” with R. Banker and Y. Kao, Journal of Information Systems, 16(2), 2002, pp. 227-229.

18. “An Empirical Study of the Satisfaction Level of Medicare Services Quality in Taiwan,” with C. Fu, Taiwan Academy of Management Journal, Vol. 1, 2002, pp. 317-340.

17. “Small Sample Properties of ML, COLS and DEA Estimators of Frontier Models in

the Presence of Heteroscedasticity by Bojanic, Caudil and Ford,” with R. Banker

and W. Cooper, European Journal of Operational Research, Vol. 136, 2002,

pp. 466-467.

16. “An Exploratory Study of Government Budget Spending Patterns and its Impacting Factors: The Case of a Central Government Unit in Taiwan,” with S. Chiang, C. Lin and J. Shiau, Chinese Accounting Review, Vol. 31, 1999, pp. 43-62.

15. “Standard Estimation, Standard Tightness and Benchmarking: A Method with an Application to Nursing Services,” with R. Banker and S. Das, Journal of Management Accounting Research, Vol. 10, 1998, pp. 133-152.

14. “Economies of Scope in the U.S. Telecommunications Industry,” with R. Banker and S. Majumdar, Information Economics and Policy, 1998, pp. 253-272.

13. “Determinants of Hospital Efficiency: The Case of Central Government-Owned Hospitals in Taiwan,” Omega (International Journal of Management Science), Vol. 26, 1998, pp. 307-317.

12. “Optimal Local Exchange Carrier Size,” with S. Majumdar, Review of Industrial Organization, Vol. 13, 1998, pp. 637-649.

11. “Profitability, Productivity and Price Recovery Patterns in the U.S. Telecommunications Industry,” with R. Banker and S. Majumdar, Review of Industrial Organization, 1997, pp. 1-17. (Lead article)

10. “Market Liberalization on Firm Performance,” NTU Management Review, 1996, pp.131-162.

9. “A Framework for Analyzing Changes in Strategic Performance,” with R. Banker and S. Majumdar, Strategic Management Journal, 1996, pp. 693-712.

8. “Scale Efficiencies in U.S. Telecommunications: An Empirical Investigation,” with S. Majumdar, Managerial and Decision Economics, 1996, pp. 303-318.

7. “Equivalence and Implementation of Alternative Methods for Determining Returns to Scale in Data Envelopment Analysis,” with R. Banker and W. Cooper, European Journal of Operational Research, 1996, pp. 473-481.

6. “Simulation Studies of Efficiency and Returns to Scale and Misspecification with Nonlinear Functions in DEA,” with R. Banker and W. Cooper, Annals of Operations Research, 1996, pp. 41-78.

5. “The Consequences of Evolving Competition on the Components of Firms' Profitability: Recent Evidence from the U.S. Telecommunications Industry,” with R. Banker and S. Majumdar, Information Economics and Policy, Vol. 7, 1995, pp. 37-56.

4. “A Simulation Study of Hypothesis Tests for Relative Efficiencies,” with R. Banker, International Journal of Production Economics, Vol. 39, 1995, pp. 37-54.

3. “Evidence on Economies of Scale in Software Development,” with R. Banker and C. Kemerer, Information and Software Technology, Vol. 36, 1994, pp. 275-282.

2. “Flexibility of Activity Resources and Behavior of Activity Costs,” with R. Banker, Chinese Accounting Review, Vol. 28, 1994, pp. 23-50.

1. “Analyzing the Underlying Dimensions of Firm Profitability,” with R. Banker and S. Majumdar, Managerial and Decision Economics, Vol. 14, 1993, pp. 25-36.

American University,

Arizona State University,

Aston Business School (UK),

Athens University of Business and Economics (Greece),

Binghamton University,

Buffalo University,

Cornell University,

Drexel University,

Imperial College (UK),

Indian School of Business (India),

New York University,

Naval Postgraduate School,

Rutgers University,

Temple University,

Peking University (China),

Seoul National University (Korea),

Syracuse University,

Texas Tech University,

University of California - Irvine,

University of California - Riverside,

University of Illinois - Urbana Champaign,

University of Minnesota – Minneapolis,

University of Texas at Arlington,

University of Texas at Dallas,

University of Wisconsin - Madison,

Washington University in St. Louis,

National Central University (Taiwan),

National Changhua University (Taiwan),

National Cheng Chi University (Taiwan),

National Chung Hsin University (Taiwan),

National Chung Kun University (Taiwan),

National Sun Yet Sen University (Taiwan),

National Taiwan University (Taiwan),

National Taipei College of Business (Taiwan),

National Taipei University (Taiwan),

National United University (Taiwan)