Angela Hwang

Angela-Hwang

Professor of Accounting

458 Owen

734.487.0323

ahwang@emich.edu

Education

  • Ph.D. University of Houston, Accounting, 1997
  • M.S.A. University of Alabama at Birmingham, Accounting, 1992
  • B.S. Chinese Culture University, Taiwan, International Business, 1985

Professional Summary

Dr. Hwang's research interests are accounting for derivatives and hedging activities, financial reporting issues on IFRS (International Financial Reporting Standards), using accounting information for firm valuation and strategic management and tax strategies. She has been published in the International Journal of Management Theory and Practices, Journal of Accounting Education, The Accounting Instructors' Report, Journal of Accountancy, The CPA Journal, Financial Executives, Derivatives Report, Managerial Finance, Advances in Management Accounting, Journal of Business Issues, The Tax Adviser and Advances in Taxation. She has presented at professional conferences and American Accounting Association's regional, national and international meetings.

Courses Taught

  • ACC 240 Principles of Financial Accounting
  • ACC 340 Intermediate Accounting
  • ACC 475 International Accounting
  • ACC 501 Accounting Principles
  • ACC 540 Corporate Financial Reporting
  • ACC 675 International Accounting and Taxation
  • ACC 696 Accounting Theory, Research and Policy
  • ACC 697 One Credit Independent Study
  • ACC 699 Three Credit Independent Study

Research Interests & Projects

Accounting for derivatives and hedging activities, IFRS (International Financial Reporting Standards), financial statement analysis and valuation.

Selected Publications

Incentives and Effects of Accounting Choices Following a Mandatory Switch from U.S. GAAP to IFRS: Evidence from European Firms. International Journal of Management Theory and Practices 14 (1) (August 2014): 73-98.

Learning the Accounting for Accounts Receivable and Bad Debts: An Interactive Approach. The Accounting Instructors' Report (Fall 2013), 13 pages.

IFRS for Mid Market Companies: Tips for Transition. Financial Executives International Research Foundation (2009), 25 pages.

Compensation Issues for Self-Employed S Corp. Owners. The Tax Adviser (May 2008): 279-281.

Compensation Issues for an S Corporation Owner-Employee: Wages or Profit Distributions? Journal of Business Issues No.1 (Dec. 2007): 29-50.