Dr. Ko Hsu

Associate Professor

Accounting

Research Interests

Knowledge transfer
Accounting Information Systems Analysis
Cloud Securities
Forensic Accounting

Education

Ph.D., Accounting, University of Memphis, 1993
M.S., Business Administration Science, Iowa State University, 1988
M.S., Accounting, Illinois State University, 1985
B.S., Accounting & Business Administration, 1984

Credentials

Publications

“Analysis of Variance with Summary Statistics in Microsoft Excel,” American Journal of Business Education, 2007, Vol. 3, Number 4, pp. 7-12.
“An Analysis of State Income Tax Instruction Readability for the Midwest Region,” Regional Business Review, 2007, Vol. 26, Issue 1, pp. 72-84.
“Readability Assessments of Income Tax Instructions for Individuals in the Southern States,” Southern Business & Economic Journal, 2007, pp. 10-18.

"The Readability of Instructions for Income Taxation, Mountain Plains Journal of Business and Economics, 2007, pp. 29-37.
"The Income Tax Instructions of States in the Northeast: A Readability Study," Clarion Business and Economic Review, 2006, pp. 67-79.
"Avoiding ERP Pitfalls," Journal of Corporate Accounting and Finance, May 1, 2006, pp. 67-74.
"FASB's New Consolidation Model and It's Implications," Commercial Lending Review, Vol. 19, No. 4, 2004, pp. 13-18.
"New Rules for the Treatment of Stock Options: Caveats for Management,” Journal of Corporate Accounting and Finance, November 1, 2001, pp. 33-37.
Book reviewed, Auditing & Assurance Services: A System Approach. By William F. Messier, Jr. second edition, New York: Irwin McGraw-Hill, 2000.
Coauthor, "Has SEC’s Y2K Policy Thrown Materiality out the Window?” The Journal of Corporate Accounting and Finance, Summer 1999, pp. 55-62.
"JIT and the Balanced Scorecard: Linking Manufacturing Control to Management Control." edited by James B. Edwards, A5. New York: Warren, Gorham, & Lamont, 1999.
"The Balanced Scorecard: A Review," in Emerging Practices in Cost Management, edited by James B. Edwards, A1. New York: Warren, Gorham, & Lamont, 1999.
“Post-Conventional Moral Reasoning and Tax Compliance: An Experiment,” presented at American Society of Business and Behavioral Sciences Annual Meeting, 1999.
“JIT en de Balanced Scorecard,” Financieel Management: Select Het Beste Uit De Internationale Vakpers, Number 1 - 1998, pp. 16-31.
"Economic Journals: A Study of University Library Holdings," Journal of Business & Finance Librarianship, Vol. 4, No. 1, 1998
“Self-Efficacy - An Additional Factor Affecting Student Performance in Accounting,” at 45th International Atlantic Economic Conference, March 16-20, 1998, Rome.
Just-in-Time and the Balanced Scorecard: Linking Manufacturing Control to Management Control,” Management Accounting, September 1997, pp. 18-24.
“The Impact of Alternative Voting Requirements on Accounting Standards Development,” Accounting Enquiries, Vol. 6, No. 2, February 1997, pp. 255-88.
“Factors Affecting the Use of Different Types of Explanations Provided by Expert Systems,” Advanced in Accounting Information Systems, Vol. 5, 1997, pp. 215-41.
“Risks and Controls: Part 2” AudIT: The Audit Automation, February 1997, pp. 14-7.
“From Microcomputers to Local Area Network: Risks and Controls,” AudIT: The Audit Automation, December 1996, pp. 20-3.
“The Effects of Experience, Cognitive Style, and Menu Order on Usage of and Preference for Alternative Types of Expert System Explanations,” 4th Annual Research Symposium 1997d.
“A Study of Selectivity in Presenting Financial Graphs in Annual Reports to Stockholders,” The Southern Business & Economic Journal, Vol. 19, No. 1, January 1996.
“Practical Issues in Designing Knowledge-Based Expert Systems,” Computers and Industrial Engineering, Vol. 17, No. 1-4, pp. 61-6, 1989.
“The Use of the Microcomputers in the Audit,” Tickmark, Vol. 36, No. 1, Feb/March, pp. 12-3, 1988.

Courses

Principles of Accounting II (ACC 212)
Accounting Information Systems (ACC 341)
Advanced Auditing (ACC 452)