Dr Yu-Lin Hsu

  • Senior Lecturer in Accounting (Accounting & Finance)

Biography

Yu-Lin joined the Adam Smith Business School in January 2024.

Previously, she worked as a lecturer at the University of Strathclyde and was an assistant professor at the National Cheng Kung University.

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. She also received a BA degree in Economics and a BSM degree in Quantitative Finance from the National Tsing Hua University.

Her research focuses on financial reporting and non-financial reporting. She investigates the determinants and consequences of corporate disclosures and decisions. She has published in high-quality journals such as the Journal of Accounting and Public Policy, Accounting Horizons, International Journal of Accounting, and International Review of Financial Analysis. Furthermore, she serves as a peer reviewer for international journals such as the British Accounting Review, Journal of International Accounting Research, and Journal of Accounting and Public Policy. She also received various research and travel grants.

Research interests

Yu-Lin is a member of the School's Accounting research cluster.

Areas of expertise:

  • Financial reporting (e.g. IFRS and earnings management)
  • Non-financial reporting and sustainability issues (e.g., CSR and carbon disclosure)
  • Auditing
  • Corporate governance
  • SMEs and private firms

Grants

2022-2024. A research grant of EUR 32,000 (principal investigator, with Prof H. W. Huang at the National Cheng Kung University), Chiang Ching-Kuo Foundation for International Scholarly Exchange.

2019. A joint grant for facilitating international collaborations: Global Engagements Fund of the University of Strathclyde (£1,520) and the Centre for Innovative FinTech Business Models of the National Cheng Kung University (£1,000). 

2017. A travel grant for conference attendance, China Foundation for the Promotion of Education and Culture. (only five grant holders in 2017)

2017. A research grant of NTD 300,000 (principal investigator), National Cheng Kung University.

2016-2017. A research grant of NTD 455,000 (principal investigator), Ministry of Science and Technology (MOST) in Taiwan.

2016. A travel grant for representing Taiwanese scholars to present a paper in the Annual Conference of the Japan Accounting Association, Taiwan Accounting Association.

Teaching

  • Contemporary Issues in International Financial Reporting
  • Sustainability Reporting
  • Management Accounting
  • Financial Accounting

Additional information

2019-Present. International advisor for the Department of Accountancy and Graduate Institute of Finance at the National Cheng Kung University.

2023. Recognition as one of the most downloaded papers (among work published in an issue between 1 January 2021 – 31 December 2021) from Wiley (John Wiley & Sons, Inc.), for the paper "Two-stage decision-making within the firm: Analysis and case studies (with G. C. Reid)”.

2023. Contributor, designing questions and problems in a textbook: Fraser, Understanding Financial Statements (12th edition, Global Edition), Pearson.

2021-2022. Review panel of a textbook: Horngren et al., Introduction to Management Accounting (17th edition, Global Edition), Pearson.

2019. Strathclyde Teaching Excellence Awards nomination: the most enthusiastic lecturer.

2018. Contributor, online teaching and learning sources of a textbook: Drury, Management Accounting for Business (7th edition), Cengage.