Hunghua Pan

College of Technology Management                       Office: 886-3-571-5131 (ext.62137)

National Tsing Hua University                                     Cell: (886) 933-804-873

No.101, Sec. 2, Kuang-Fu Road,                             Email: hhpan@mx.nthu.edu.tw

Hsinchu City, Taiwan 30013, R.O.C.

 

 

EDUCATION

Ph.D.

 

Accounting, National Taiwan University

2009–2014

M.A.

 

Accounting, National Chengchi University

2007–2009

B.B.A.

 

Accounting, National Taiwan University

2003–2007

 

EXPERIENCE

Assistant Professor, Department of Accounting, Tunghai University (August, 2014– January, 2019)

 

RESEARCH TOPICS

Financial Accounting, Executive Compensation, Auditing

 

RESEARCH

A.   Journal Publications

1.    Che-Chia Chang and Hunghua Pan*. 2020. How do Stock-for-stock Acquirers Manage Earnings? The Accruals Feature of Real Earnings Management. Journal of Contemporary Accounting & Economics, 16 (2), 100202. (*Corresponding author) SSCI MOST A-

2.    Hunghua Pan, Yi-Ping Liao, and Chia-Wei Shiu. 2020. Friendly compensation committees and pay-for-luck asymmetry: Evidence from Taiwan. Corporate Governance: An International Review, 28(2), 141-156. SSCI JCR Q1

3.    Chunyou Ko, Hunghua Pan*, Li-Chun Kuo, and Yen-Chun Ko. 2020. The Association between Non-executive Compensation and Firm Performance. Asia-Pacific Journal of Accounting & Economics, Published online. (*Corresponding author) SSCI MOST A-

4.    Shengmin Hung, Hunghua Pan*, and Taychang Wang. 2019. CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation. Contemporary Accounting Research, 36(4), 2319-2343. (*Corresponding author) SSCI MOST A+

5.    Hunghua Pan*, Yi-Ping Liao, and Min-Chun Chung. Compensation Committee Expertise and Relative Performance Evaluation of Executives. Journal of Accounting Review 68, 119-159. (*Corresponding author) TSSCI

6.    Hunghua Pan* and Yi-Ping Liao. 2018. Stock Market Reaction to the Resignation of Compensation Committee Members: Evidence from Taiwan. Journal of Financial Studies 26 (1): 97-118. (*Corresponding author) TSSCI

7.    Wuchun Chi, Wan-Ying Lin, Chung-Yuan Hsu, and Hunghua Pan. 2012. The Effect of Accounting Conservatism on Bonus to Employees. Journal of Accounting Review 55: 37-75. TSSCI

8.    Chenchi Wang, Wuchun Chi, and Hunghua Pan. 2012. Measure of Accounting Conservatism for Taiwan Firms: Applicability of C-Score. Review of Accounting and Auditing Studies 2(2): 37-37.

 

B.    Conference Presentations

1.    Chang, Che-Chia, Hsin-Yi Huang, and Hunghua Pan (2019, May). Investment and Volatility: The Role of Directors’ and Officers’ Liability Insurance. 2019 EAA Annual Meeting, Paphos, Cyprus.

2.    Pan, Hunghua and Taychang Wang (2018, October). CFOs versus CEOs: Pay Duration and Financial Reporting Quality. 2018 FMA Annual Meeting, San Diego, USA.

3.    Ko, Chunyou, Hunghua Pan, Li-Chun Kuo, and Yen-Chun Ko (2018, June). The Association between Non-executive Compensation and Firm Performance. 2018 EAA Annual Meeting, Milan, Italy.

4.    Pan, Hunghua and Taychang Wang (2016, October). The Effect of CEO Bonus-based Inside Debt Holdings on Firm Risk. 2016 FMA Annual Meeting, Las Vegas, USA.

5.    Chang, Che-Chia and Hunghua Pan (2016, August). Earnings Quality in Stock-for-stock Mergers. The 2016 AAA Annual Congress, New York, USA.

6.    Pan, Hunghua and Taychang Wang (2015, October). Overlapping Compensation Committee Memberships and Executive Compensation. 2015 FMA Annual Meeting, Orlando, USA.

7.    Pan, Hunghua and Taychang Wang (2015, May). Overlapping Compensation Committee Memberships and Executive Compensation. 2015 EAA Annual Meeting, Glasgow, UK.

8.    Lin, Ji-Chai, Hunghua Pan, and Yi-Lin Wu (2013, December). Liquidity Commonality and CEO Compensation. Mini Conference on Executive Compensation, the 21st SFM conference, Kaohsiung, Taiwan.

9.    Hung, Shengmin, Hunghua Pan, and Taychang Wang (2013, August). CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation. 2013 AAA Annual Congress, Anaheim, USA.

10.   Lin, Ji-Chai, Hunghua Pan, and Yi-Lin Wu (2013, June). Liquidity Commonality and CEO Compensation. 2013 Mini Conference on Executive Compensation, Polytechnic University, Hong Kong.

11.   Hung, Shengmin, Hunghua Pan, and Taychang Wang (2013, May). CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation. 2013 EAA Annual Congress, Paris, France.

 

RESEARCH PROJECTS

MOST projects

1.        The Role of Auditors Attesting Internal Control in IPO (August 1, 2018October 31, 2020)

2.        Financial Reporting Quality Propagation through Overlapping Auditors (August 1, 2017October 31, 2018)

3.        CFO Pay Duration and Financial Reporting Quality (August 1, 2016October 31, 2017)

4.        The Detrimental Effect of Corporate Transparency on Innovation (August 1, 2015October 31, 2016)

5.        Innovation and the Design of Executives’ Performance Hurdles (October 1, 2014September 30, 2015)

 

TEACHING EXPERIENCE

Accounting Principles (Undergraduate level)

Fall 2014–Present

Financial Statement Analysis (Graduate level)

Spring 2019–Present

Intermediate Accounting-IFRS (Undergraduate level)

Fall 2017–Fall 2018

Auditing (Undergraduate level)

Fall 2014–Spring 2017

Financial Accounting (Graduate level)

Fall 2016–Fall 2017

Independent Research (Graduate level)

Fall 2017

Independent Research (Undergraduate level)

Spring 2018

 

 

 

TEACHING INTERESTS

Undergraduate Level

International Financial Reporting Standards, and Auditing, Financial Statement Analysis

Graduate Level

Executive Compensation Research, Empirical Financial Accounting Research, Financial Statement Analysis

 

HONORS AND AWARDS

Excellent Teaching Awards, Tunghai University

2017

AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow

2013

Best paper at the 2013 European Accounting Annual Conference

2013

 

PROFESSIONAL CERTIFICATION

Certified Public Accountant, Taiwan

2008

Securities Investment Trust and Consulting Professionals, Taiwan

2005

Senior Securities Specialist, Taiwan

2005

Securities Specialist, Taiwan

2004

 

OTHER SCHOLARLY ACTIVITIES

Seminars

1.        National Chung Hsing University, May 2016

2.        National Cheng Kung University, November 2016

Services to the profession

Referee services for the following:

-             Journal of Banking and Finance (SSCI) and Review of Quantitative Finance and Accounting (SSCI),

-             NTU Management Review (TSSCI), The Journal of Accounting Review (TSSCI), Taiwan Accounting Review (TSSCI), Journal of Contemporary Accounting (TSSCI), and Industry and Management Forum (TSSCI)

-             2018 MOST Research Projects, 2019 MOST Research Projects, 2020 MOST Research Projects

-             2018 AAA Annual Congress