Staff profile

Gary is an Associate Professor in Accounting at the Department of Accounting. Previously, he served as the Director of Research of the department. He holds a PhD in Accounting & Finance and MA in Economics & Finance (with Distinction) from University of Leeds, and BA in Public Finance from National Chengchi University (Taiwan). Prior to his academic career, Gary was a supervising-senior auditor/consultant at KPMG.

Gary’s research interests are in the areas of financial reporting, auditing and corporate governance. His current research focuses on how corporate governance mechanisms affect corporate reporting and auditing practices in various settings and the economic consequences of financial and non-financial information. Gary’s research has been published in the internationally recognised journals such as British Accounting Review, Corporate Governance: An International Review, Accounting Forum, the Journal of International Accounting, Auditing & Taxation and International Review of Financial Analysis. He contributes to research community by acting as the associate editor of Sustainability Accounting, Management & Policy Journal, and an ad-hoc reviewer for top-rated international journals such as Accounting and Business Research, British Accounting Review, Corporate Governance: An International Review, the International Journal of Accounting, Auditing & Taxation and the International Journal of Auditing. He has experience of supervising PhD students in his specialising areas.

Gary has experience of being a programme director for BSc Accounting & Finance. He has taught across various accounting modules at both undergraduate and postgraduate levels, including auditing, corporate governance, financial accounting and management accounting. He has experience in programme re-design and new module development.

Mini Biography

Gary is an Associate Professor in Accounting at the Department of Accounting. His researh interest is in the areas of financial reporting, auditing and corporate governance. Previously, Gary was Director of Research in the Department of Accounting. He holds a PhD degree from University of Leeds. Prior to his academic career, Gary was a supervising-senior auditor/consultant at KPMG.

• Financial reporting and disclosures
• Auditing
• Corporate governance

Journal Article

• Wu, C. Y., Hsu, H., & Lin, C. (2023). Do family ownership and control influence the consequences of IFRS adoption?. Corporate Governance, https://doi.org/10.1111/corg.12537
• Al-Aamri, I. A., Hussain, S., Su, C., & Hsu, H. (2022). The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts. Journal of International Accounting, Auditing and Taxation, 47, Article 100472. https://doi.org/10.1016/j.intaccaudtax.2022.100472
• Hsu, H., Tsao, S., & Lin, C. (2022). Family ownership, family identity of CEO, and accounting conservatism: Evidence from Taiwan. Accounting Forum, 46(4), 315-343. https://doi.org/10.1080/01559982.2021.1957542
• Hsu, H., Lin, C., & Tsao, S. (2018). Founding Family and Auditor Choice: Evidence from Taiwan. Corporate Governance, 26(2), 118-142. https://doi.org/10.1111/corg.12226
• Wu, C., & Hsu, H. (2018). Founders and Board Structure: Evidence from UK IPO Firms. International Review of Financial Analysis, 56, 19-31. https://doi.org/10.1016/j.irfa.2017.12.002
• Wu, C., Hsu, H., & Haslam, J. (2016). Audit committees, non-audit services, and auditor reporting decisions prior to failure. The British Accounting Review, 48(2), 240-256. https://doi.org/10.1016/j.bar.2015.03.001
• Hsu, H., & Wu, C. (2014). Board composition, grey directors and corporate failure in the UK. The British Accounting Review, 46(3), 215-227. https://doi.org/10.1016/j.bar.2013.12.002