Dr YU-LIN HSU

Lecturer

Accounting and Finance

Personal statement

Dr Yu-Lin Hsu is a Lecturer in the Department of Accounting and Finance at the University of Strathclyde. Before joining Strathclyde in January 2018, she was an assistant professor at the National Cheng Kung University from 2016 to 2018.

She has abundant research and teaching experience, including working as a postdoctoral researcher at the National Cheng Kung University, being a research assistant at the National Taiwan University and the Abertay University, and being a tutor at the University of Strathclyde and the University of St Andrews.

Yu-Lin has a strong and diverse educational background. She received a PhD in Accounting and Finance from the University of Strathclyde. She holds a Master’s degree in Finance from the National Taiwan University. Her undergraduate degree was in Economics and Quantitative Finance (a dual degree) at the National Tsing Hua University.

Her research mainly focuses on the financial reporting. She investigates how companies choose their accounting standards and methods, and explores the rationale behind these decisions and the consequences. Her current research also covers work on accounting choices of SMEs and private firms, and text mining in financial reporting. One of her research projects on British firms’ accounting choices for their parents’ financial statements was funded by the Ministry of Science and Technology, Taiwan (2016-2017).

Publications

The Clevo case : a timeline of IFRS "Reluctance"
Hsu Yu-Lin, Reid Gavin C
Journal of Corporate Accounting & Finance (2021)
https://doi.org/10.1002/jcaf.22510
Choices of financial reporting regimes and techniques and underlying decision-making processes : a case study analysis of a port authority
Reid Gavin C, Smith Julia A, Hsu Yu-Lin
National Accounting Review Vol 3, pp. 137-151 (2021)
https://doi.org/10.3934/NAR.2021007
Stated preferences for the adoption of IFRS and UK GAAP : case study vignettes
Hsu Yu-Lin, Reid Gavin C
Asian Journal of Economics, Business and Accounting Vol 21, pp. 20-30 (2021)
https://doi.org/10.9734/ajeba/2021/v21i430368
Two‐stage decision‐making within the firm : analysis and case studies
Hsu Yu-Lin, Reid Gavin C
Managerial and Decision Economics Vol 42, pp. 1355-1373 (2021)
https://doi.org/10.1002/mde.3317
The reconsideration of IFRS adoption, and audit fees : evidence from UK private firms
Hsu Yu-Lin, Chen Ni-Yun
43rd European Accounting Association Annual Congress 2021 (2021)
A study of trading behaviour in cryptocurrency markets
Liao Li-Kai, Wang Hsin-Ping, Hsu Yu-Lin
2021 FMA European Conference (2020)

More publications

Teaching

  • Financial Accounting and Financial Accounting Theory
  • Management Accounting
  • Research Methods
  • Behavioural Finance
  • Econometrics

Research interests

  • Financial Reporting (corporate decision-making in accounting)
  • IFRS
  • Earnings Management
  • Non-Financial Reporting (CSR; carbon emission)
  • Corporate Governance

Professional activities

2021 Asia Pacific Management Conference
Participant
28/10/2021
2021 FMA Virtual European Conference
Participant
15/6/2021
2021 Annual Congress of the European Accounting Association
Participant
26/5/2021
The 2021 Annual Conference of the British Accounting and Finance Association
Participant
12/4/2021
The International Trends and Prospects Forum of FinTech Supervision and Law Compliance
Participant
19/11/2020
2020 FMA European Conference
Participant
10/6/2020

More professional activities

Projects

Firm Characteristics and Accounting Choices Within Corporate Groups
HSU, Yu-Lin (Principal Investigator)
Principal Investigator on Project Funded by Ministry of Science and Technology (MOST), Taiwan.
Grant awarded: NTD 455,000
01-Jan-2016 - 31-Jan-2017

More projects