CHANG, Hye Sun
Associate Professor of Accounting (Education)
Hye Sun Chang joined SMU in 2015. She earned her Ph.D. and M.S. in Accountancy from University of Illinois at Urbana-Champaign and B.S. in Business Administration from Yonsei University (Seoul, Korea). Her research interests lie in capital market research topics, including earnings quality, analyst forecasts, and financial derivatives. Also, her teaching interests include financial accounting and reporting.
Education
PhD in Accounting, University of Illinois at Urbana-Champaign
Masters of Accountancy, University of Illinois at Urbana-Champaign
Bachelors of Business Administration, Yonsei University in Seoul, Korea
Research Interests
Earnings Quality
Analyst Forecasts
Financial Derivatives
Teaching Interests
Financial accounting (specialize in hedge accounting), financial statement analysis, valuation, and data analytics (R & Python)
Selected Recognition and Awards
Singapore Ministry of Education Tier I Research Grant
Teaching Excellence Award (Dean’s List for Teaching Excellence), Singapore Management University (2022, 2021, 2019, 2018, 2017)
Most Promising Researcher Award, Singapore Management University (2016)
Richard D. and Anne Marie Irwin Fellowship, University of Illinois (2014-2015)
List of Teachers Ranked as Excellent by Their Students, University of Illinois (2011, 2010)
Selected Appointments
Ad-hoc Reviewer for a Journal, The Accounting Review, Contemporary Accounting Research and Journal of Accounting, Auditing & Finance
The Editorial Review Board for a Journal, The International Journal of Accounting (2017-Present)
Selected Publications
Chang, H., Donohoe, M., Sougiannis, T., 2016. Do Analysts Understand the Economic and Reporting Complexities of Derivatives? Journal of Accounting and Economics 61, 584-604.
Bhattacharya, N., Chang, H., Chiorean, R., Regulatory Interventions in Response to Non-Compliance with Mandatory Derivatives Disclosure Rules. 2023. Review of Accounting Studies 28 (4), 2196-2232.
Campbell, J., Cao, S., Chang, H., Chiorean, R., The Implications of Firms’ Derivatives Use on the Frequency and Usefulness of Management Earnings Forecasts. 2023. Contemporary Accounting Research 40 (4), 2409-2445.