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 financial reporting and non-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, machine learning in CSR reports, corporate governance, and carbon emissions. Her work, covering accounting, finance, and economics, has been published in peer reviewed journals such as Journal of Accounting and Public Policy, Accounting Horizons, and International Review of Financial Analysis. She also serves as a peer reviewer for international journals such as the British Accounting Review, Journal of International Accounting Research, and Journal of Accounting and Public Policy.

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). She has also been awarded EUR 32,000 from the Chiang Ching-kuo Foundation, Taiwan, for a two-year research project, collaborated with scholars in the National Cheng Kung University, on “The Analysis of Adopting Task Force on Climate-Related Financial Disclosures”.

• Financial Reporting (corporate decision-making in accounting)
• IFRS
• Earnings Management
• Non-Financial Reporting (CSR; carbon emission)
• Corporate Governance

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