Daniel Hsiao, Ph.D., CPA, CISA

Associate Professor of Accounting

Daniel Hsiao has many years of professional experience in the investment banking and IT industry. He received his Ph.D. in Accounting from the University of Texas at Arlington. Hsiao is a Certified Public Accountant (CPA) and Certified Information Systems Auditor (CISA). He has conducted accounting research studies in earnings management and corporate governance. Hsiao enjoys interacting with his students and witnessing their knowledge grow.

A Conversation with Dr. Hsiao

What would you tell a student who is thinking about attending A&M-Commerce?

Going to college is one of the most exciting choices you'll make for your life. A&M-Commerce has a dynamic and welcoming environment where students will enjoy learning and living on the campus. Abundant resources and opportunities will make your college experience memorable and fruitful.

What draws you to your discipline?

“Accounting is the language of business. Accounting does not require a math genius to study it. Its focus is on your interest in numbers and in practicing logical thinking to assist decision-making. It’s an interesting and rewarding profession.”

What has been your favorite course to teach?

“Financial Reporting and Forensic Accounting. The former is to recognize, prepare and report the financial transactions. While the latter is to practice the professional skepticism and fraud examination.”

Educational Background

• Ph.D.Acc., University of Texas Arlington, 2009
• M.P.A.Acc., University of Texas Arlington, 2007
• M.S.MIS., University of Texas at Dallas, 2002

Academic Positions

• Associate Professor, TAMUC, 2018 – Present
• Associate Professor, University of Minnesota Duluth, 2014-2018
• Visiting Scholar, University of North Texas, 2014-2014
• Assistant Professor, University of Minnesota Duluth, 2008-2014

Awards and Honors

• Awarded EVCAA Research and Scholarship Grant, University of MN Duluth, 2016, 2018
• Awarded Faculty Research Development Leave, University of MN Systems, 2014

Research Interests

• Corporate Governance
• Financial Misstatement
• Analysts Forecast
• Corporate Social Responsibility

Professional Organizations

• Member, Information Systems Audit and Control Association (ISACA)
• Member, American Accounting Association (AAA)
• Member, Association of Certified Fraud Examiners

Selected Publications

• “Hsiao, Daniel, and Han, Lei “Examination of firm performance following the early adoption of SFAS 142”, International Journal of Accounting and Information Management, 25(2), p.1-42, 2017.
• “Hsiao, Daniel, Hu, Yan, and Lin, Jerry W. “Earnings management opportunity for 2011 Arab spring and Libyan uprising events”, Pacific Accounting Research, 28(1), p.71-91, 2016.
• ‘Hsiao, Daniel, Chang, Ling-Ling, and Hu, Yan “Empirical study of bank loan analysis of family firms: evidence from S&P 500 firms”, International Journal of Banking, Accounting, and Finance, 6(2), p.99-121, 2015.