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Yu-Lin HSU

Dr, Dr

  • United Kingdom

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Personal profile

Personal Statement

Dr Yu-Lin Hsu is a Lecturer in the Department of Accounting and Finance at the University of Strathclyde. Before joining Strathclyde in January 2018, she was an assistant professor at the National Cheng Kung University from 2016 to 2018.

She has abundant research and teaching experience, including working as a postdoctoral researcher at the National Cheng Kung University, being a research assistant at the National Taiwan University and the Abertay University, and being a tutor at the University of Strathclyde and the University of St Andrews.

Yu-Lin has a strong and diverse educational background. 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. Her undergraduate degree was in Economics and Quantitative Finance (a dual degree) at the National Tsing Hua University.

Her research mainly focuses on the financial reporting. She investigates how companies choose their accounting standards and methods, and explores the rationale behind these decisions and the consequences. Her current research also covers work on accounting choices of SMEs and private firms, and text mining in financial reporting. One of her research projects on British firms’ accounting choices for their parents’ financial statements was funded by the Ministry of Science and Technology, Taiwan (2016-2017).

Research Interests

  • Financial Reporting (corporate decision-making in accounting)
  • IFRS
  • Earnings Management

Teaching Interests

  • Financial Accounting and Financial Accounting Theory
  • Management Accounting
  • Research Methods
  • Behavioural Finance
  • Econometrics

Fingerprint Dive into the research topics where Yu-Lin HSU is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

  • 1 Similar Profiles
International Financial Reporting Standards Business & Economics
Financial reporting Business & Economics
Decision making Business & Economics
Taiwan Business & Economics
Earnings management Business & Economics
Private firms Business & Economics
Decision-making process Business & Economics
IFRS adoption Business & Economics

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Projects 2016 2017

Research Output 2014 2019

Is early adoption really a choice? Evidence on IFRS from Taiwan

HSU, Y-L. & Reid, G., 9 Apr 2019. 35 p.

Research output: Contribution to conferencePaper

International Financial Reporting Standards
Costs and benefits
Quantitative analysis

Accounting choices and earnings management: an analysis of private firms that switch from IFRS to the new UK GAAP

Hsu, Y-L. & Yang, Y. C., 2018, (Unpublished).

Research output: Contribution to conferenceAbstract

International Financial Reporting Standards
Accounting earnings
Accounting choice
Earnings management
Private firms


A stated preference approach to the choice of financial reporting regimes and techniques

Author: HSU, Y., 1 Nov 2014

Supervisor: Smith, J. (Supervisor) & Reid, G. (Supervisor)

Student thesis: Doctoral Thesis


university teacher
earning a doctorate
international relations

Activities 2014 2019

National Cheng Kung University, Taiwan

Yu-Lin HSU (Visiting researcher)
1 Aug 201915 Aug 2019

Activity: Visiting an external institution typesVisiting an external academic institution

The 8th Eiasm Workshop on Accounting and Regulation

Yu-Lin HSU (Participant)
27 Jun 201929 Jun 2019

Activity: Participating in or organising an event typesParticipation in conference