Charles HSU | HKUST Department of Accounting

Chair Professor

Charles HSU

Chair Professor

Chair Professor, HKUST, July 2022- Present
Professor, HKUST, July 2017 - June 2022
Acting Head of Accounting Department, HKUST, July 2016 - December 2016
Associate Professor, Hong Kong University of Science and Technology (HKUST), July 2011- June 2017
Assistant Professor, Hong Kong University of Science and Technology (HKUST), July 2004 - June 2011

"How Does Product Market Competition Affect Disclosure of Management Forecasts? Evidence from China Imports." Journal of Accounting and Economics, Forthcoming. (with Zhihong Chen and Ruichao Zhu)
"How Does Audit Quality Affect Firm Innovation? Evidence from China." Journal of Business Finance & Accounting, 2025, 52, 1059-1094. (with Chaopeng Wu, Zehao Yan, and Ruichao Zhu)
"Options Trading and Firm Investment Efficiency." Journal of Business Finance & Accounting, 2024, 51(9-10), 2410-2451. (with Junqiang Ke, Zhiming Ma, and Lufei Ruan)
"Does Industry Competition Influence Analyst-level Coverage Decisions and Career Outcomes?" Journal of Financial and Quantitative Analysis, Mar 2023, pp. 711-745. (with Xi Li, Zhiming Ma and Gordon Phillips)
"Non-GAAP Earnings and Stock Price Crash Risk." Journal of Accounting and Economics, 2022, 73, 101473 (with Rencheng Wang and Benjamin Whipple)

"Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?" Journal of Business Finance & Accounting, 2022, 49(5-6), 807-840. (with Hsihui Chang and Zhiming Ma)
"Bundled Earnings Guidance and Analysts' Forecast Revisions." Contemporary Accounting Research, 2021, 38(4), 3146-3181 (with Rencheng Wang)
"The Role of Social Media in Corporate Governance." The Accounting Review, 2021,96 (2), 1-32 (with James Ang, Di Tang and Chaopeng Wu)

"Does Voluntary Balance Sheet Disclosure Mitigate Post-earnings-announcement Drift? Journal of Accounting and Public Policy, 2021, 40 (2), 106821 (with Qinglu Jin, Zhiming Ma and Jing Zhou)

"The Effect of Stock Liquidity on Corporate Risk-Taking." Journal of Accounting, Auditing & Finance 2018, (with Zhiming Ma, Liansheng Wu, Kaitang Zhou)

"Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?" The Accounting Review 92, 2017, pp. 77-101. (with Kirill Novoselov and Rencheng Wang).
"The Bright Side of Managerial Over-optimism”, Journal of Accounting and Economics, 2016, Volume 62, Issue 1, pp. 46-64. (with Gilles Hilary, Benjamin Segal, Rencheng Wang).
"Accounting Conservatism and Street Earnings." Review of Accounting Studies 20, 2015, pp 674-709. (with Frank Heflin and Qinglu Jin).
"Management Forecast Consistency." Journal of Accounting Research 52, 2014, pp. 163-191. (with Gilles Hilary and Rencheng Wang).
"The Efficiency of Earnings Forecast Pricing." Journal of Accounting and PublicPolicy 33, 2014. pp. 490-509. (with Qinglu Jin).
"Analyst Forecasts: It Pays to be Off!" Journal of Investment Management 11, 2013, pp. 58-72. (with Gilles Hilary).
"Analyst Forecast Consistency." Journal of Finance 68, 2013, pp. 271-297. (with Gilles Hilary).
"Endogenous Overconfidence in Managerial Forecasts." The Journal of Accounting and Economics 51, 2011, pp. 300-313. (with Gilles Hilary).
"The Market Pricing of Special Items That Are Included Versus Excluded From "Street" Earnings. "Contemporary Accounting Research 28, 2011, pp. 990-1017. (with William Kross).
"The Impact of the SEC's Regulation of Non-GAAP Disclosures."Journal ofAccounting and Economics 46, 2008, pp 349-365. (with Frank Heflin).