Journal Papers
Yu, H.C. and X.M. Liu. 2025. Effort Allocation in Integrated Audits and Implications for Financial Reporting Quality. AUDITING: A Journal of Practice & Theory (Forthcoming)(SSCI; NSC A tier 1 Journal)
Yu, H.C., Gerald Lobo, X.M. Liu, and Z. Zheng. 2023. Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation. European Accounting Review 32 (5): 1273–1306 (SSCI; NSC A tier 1 Journal)
Yu, H.C., Gerald Lobo, and X.M. Liu. 2021. Is Audit Committee Equity Compensation Related to Audit Fees? Contemporary Accounting Research 38 (1): 740-769.(SSCI; NSC A+ Journal)
Yu, H.C. and X.M Liu. 2018. "How Do Companies React to Restatements?-Evidence from Audit Committee Compensation." Asia-Pacific Journal of Accounting & Economics 25 (5): 546-585 (SSCI; NSC A- Journal).
Yu, H.C., W.Y. Wang, and C.F. Chang. 2015. "The Stock Market Valuation of Intellectual Capital in the IT Industry." Review of Quantitative Finance and Accounting 45 (2): 279-304.(NSC A tier 2 Journal)
Yu, H.C. 2011. "Legal Systems and Auditor Independence." Review of Accounting Studies 16 (June): 377-411.(SSCI; NSC A+ Journal; Single author)
Yu, H.C. (co-authored with W.C. Chi, and S.T. Chiu). 2004. "Mandatory Rotation and Auditor Independence - An Analysis of Auditor's Reputation Effect." Taiwan Accounting Review (中華會計學刊) 4 (April): 1 - 28. (TSSCI Journals)
Yu, H.C. (co-authored with W.C. Chi, and C.Y. Hsu). 2003. "The Nature of Corporate Income Tax under Full Imputation Tax Regime - A test of the Functional Fixation." Journal of Business Finance and Accounting 30 (April / May): 589-620.(SSCI; NSC A tier 1 Journal)
Yu, H.C. (co-authored with W.C. Chi and C.Y. Hsu). 2002. "A Research Note on the Break-even Tax Rate under the Imputation Tax System." Journal of Accounting Review (會計評論) 35 (July): 91-105. (TSSCI Core Journals)
Yu, H.C. 2001. "Experimental Evidence of the Impact of Increasing Auditors' Legal Liability on Firms' New Investments." Contemporary Accounting Research 18 (Fall): 495-528. (SSCI; NSC A+ Journal; Single author)
Yu, H.C. (co-authored with W.C. Chi, C.Y. Hsu and M.C. Tsao). 2001. "The Value Relevance of Shareholder Deductible Disclosure after the Integration of Individual and Corporate Taxes." Journal of Accounting Review (會計評論) 33 (July): 77-99. (TSSCI Core Journals)
Yu, H.C. (co-authored with C.C. Yu and C.C. Chou). 2000. "The Impacts of Electronic Commerce on Auditing Practices: An Auditing Process Model for Evidence Collection and Validation." International Journal of Intelligent Systems in Accounting, Finance & Management 9 (September): 195-216.
Yu, H.C. (co-authored with C.Y. Hsu, W.J. Chi and Y.B. Hung). 2000. "The Effects of Integration of Individual and Corporate Taxes on the Associations between Firm's Characteristics and Stock Returns." Journal of Accounting Review (會計評論) 32 (April): 81-102. (TSSCI Core Journals)
Yu, H.C. (co-authored with W.C. Chi and C.I. Lee). 2000. "The Association between Professional Deficiencies and Auditor Sanction Types - An Analysis of Auditor's Sanction Cases in Taiwan." Journal of Risk Management 2 (Nov.): 37-56.
Conference Papers
Yu, H.C., G. Lobo, and X.M. Liu. 2017. Audit Committee Equity Compensation and Auditor Choice and Retention (Concurrent session of the 2017 AAA Annual Meeting, San Diego, CA, USA, August 7–9).
Yu, H.C. and X.M. Liu. 2016. The Effects of Audit Committee Members' Photo Disclosure on Financial Reporting Quality and Auditor Behavior (Dialogue session of the 2016 AAA Annual Meeting, New York, NY, USA, August 6–10).
Yu, H.C. and T.K. Chou. 2015. Are Audit Committee Directors’ Equity Incentives Related to Audit Pricing? (Dialogue session of the 2015 AAA Annual Meeting, Chicago, IL., USA, August 11-13).
Yu, H.C. and M.H. Chen. 2014. Managerial Ability, Equity-based Compensation, and Audit Committee Effectiveness (Concurrent session of the 2014 AAA Annual Meeting, Atlanta, GA, USA, August 2–6).
Yu, H.C. 2013. Effects of Mandatory Earnings Forecasts and Legal Regimes on Managers’ and Auditors’ Behavior (Interactive Forum session of the 2013 AAA Annual Meeting, Anaheim, CA, USA, August 3–7).
Yu, H.C. and Y.C. Lin. 2012. How Do Companies React to Restatements? - Evidence from Audit Committee Compensation(Concurrent session of the 2012 AAA Annual Meeting, August 4-8, Washington DC, USA).
Yu, H.C. and Y.C. Lin. 2012. How do clawback provisions and equity-based compensation affect audit committee effectiveness?(Concurrent session of the 2012 AAA Annual Meeting, August 4-8, Washington DC, USA).
Lin, Y.C. and H.C. Yu. 2011. How Does Compensation Affect Audit Committee’s Decisions on Auditor Choices?(Concurrent session of the 2011 AAA Annual Meeting, August 6-10, Denver, CO, CA, USA).
Yu, H.C. 2010. "Who's Audit Quality Increases after SOX? Big 4 or Non-Big 4? Evidence from Voluntary Auditor Dismissals." Dialogue session of the 2010 AAA Annual Meeting (August 1-4, 2010, San Francisco, CA, U.S.A.)
Yu, H.C. and Y.C. Lin. 2010. "Do Compensation and Overlapping Affect Audit Committee's Oversight Effectiveness? Evidence from Internal Control Weaknesses." Concurrent session of the 2010 AAA Annual Meeting (August 1-4, 2010, San Francisco, CA, U.S.A.)
Yu, H.C., C.F. Chang, and W.Y. Wang. 2009. "The Pricing of Intellectual Capital in the IT Industry." Forum session of the 2009 AAA Annual Meeting (August 3-5, 2009, New York, NY, U.S.A.)
Yu, H.C. 2008. "Distributional Fairness, Reciprocity, and Honesty in Managerial Reporting." Concurrent session of the 2008 AAA Annual Meeting (August 4-6, 2008, Anaheim, CA. U.S.A.)
Yu, H.C. and Y.F. Wang. 2008. "Do Restatements Really Increase Substantially after the SOX? How Does the Stock Market React to Them?" Concurrent session of the 2008 AAA Annual Meeting (August 4-6, 2008, Anaheim, CA. U.S.A.)
Yu, H.C. 2007. "The Effects of Incentive Contract Types and Contract Components on Honesty in Managerial Reporting." Forum session of the 2007 AAA Annual Meeting (August 6-9, 2007, Chicago, IL. U.S.A.)
Yu, H.C. (co-authored with E.M Matsumura, and S.C. Vera-Munoz). 2006."Individual and Joint Effects of Balanced Scorecard Incentive Contract Type and Business Lifecycle Stage on Managerial Effort and Performance." (a) Concurrent session of the 2006 AAA Annual Meeting (August 6-9, 2006, Washington D.C., U.S.A.) (b) 2007 Management Accounting Mid-YearSectional Meeting (January 4 ~ 6, 2007, Fort Worth, TX, U.S.A).
Yu, H.C. 2005. "The Effects of Mandatory Earnings Forecasts and Auditor's Legal Regimes on Manager's and Auditor's Behavior - Theory and Experimental Evidence." (a) Concurrent session of the 2005 AAA Annual Meeting (August 7-10, 2005, San Francisco, California, U.S.A.) (b) 2005 AAA Western Regional Meeting (April 29-30, Sacramento, CA, U.S.A).
Yu, H.C. 2004. "Legal Regimes, Damage Apportionment Rules, and Auditor Independence - Theory and Experimental Evidence." Concurrent session of the 2004 AAA Annual Meeting (August 8-11, 2004, Orlando, Florida, U.S.A.).
Yu, H.C. 2004. "The Effects of Incentive Contracts and Monitoring Mechanism on Honesty in Managerial Reporting." 2004 MAS Case and Research Conference (January 9-10, 2004, Miami, Florida, U.S.A.).
Yu, H.C. (co-authored with W.C. Chi and H.C. Huang). 2002. "The Effects of Auditor's Bankruptcy Risk on the Impacts of Legal Regimes on Audit Quality and Investment." The 11th Accounting Theory & Practice Conference (TAA and National Taipei University).
Yu, H.C. ( co-authored with W.C. Chi and S.T. Chiu). 2002. "Mandatory Rotation and Auditor Independence - An Analysis of Auditor's Reputation Effect." (a) Concurrent session of AAA 2002 Annual Meeting (San Antonio, U.S.A.), and (b) The 11th Accounting Theory & Practice Conference (TAA and National Taipei University).
Yu, H.C. ( co-authored with W.C. Chi and T.C. Wang). 2001."Experimental Evidence of the Effects of Incentive Design on the Value of Communication." (a) The Second China Accounting and Finance Review International Conference (Beijing, China), (b) Forum session of AAA 2001 Annual Meeting (Atlanta, U.S.A.), and (c)The 10th Accounting Theory & Practice Conference (TAA and Soochow University).
Yu, H.C. (co-authored with W.C. Chi, and C.Y. Hsu). 2000.
"The Nature of Corporate Income Tax under Full Imputation Tax Regime - A test of the Functional Fixation." (a) The 5th Taiwan Conference on Accounting Research (Tung-Hai University), (b) 2000 AAA/BAA Second Global Conference (Cambridge, U.K.), and (c) Forum section of AAA 2000 Annual Meeting (Philadelphia, U.S.A.).
Yu, H.C. (co-authored with W.C. Chi, C.Y. Hsu and M.C. Tsau). 2000. "The Value Relevance of Shareholder Deductible Disclosure after the Integration of Individual and Corporate Taxes." The 9th Accounting Theory & Practice Conference (TAA and National Taiwan University).
Yu, H.C. (co-authored with Sheree Ma, J. T. Liu, and J. L. Seng). 1999."The Valuation System of Intangible Assets (Patents and Intellectual property Rights) - A Study of Computer Software Industry." The 8th Conference on the Theories and Practices of Security and Financial Markets(National Sun Yat-Sen University).
Yu, H.C. (co-authored with C.Y. Hsu, W.C. Chi, and Y.B. Hung). 1999."The Effects of Integration of Individual and Corporate Taxes on the Associations between Firm's Characteristics and Stock Returns."Contemporary Accounting Theory and Practice Seminar (National Chung-Hsin University).
Yu, H.C. (co-authored with C.C. Yu, and C.C. Chou). 1998.
Yu, H.C. (co-authored with C.C. Yu and C.C. Chou). 1998. "The Impacts of Electronic Commerce on Auditing Practices: An Auditing Process Model for Evidence Collection and Validation. " The 7th AnnualResearch Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax (held in conjunction with the AAA 1998 Annual Meeting).