Chung-Yu Hung

Benefits of Independent Agents’ Entrepreneurship: Evidence From the Loan Market

CY Hung, M Abernethy, C Hofmann, L van Lent

Journal article  |  2022  |  Journal of Management Accounting Research

We examine whether different organizational forms influence agents’ pricing decisions. We study a secondhand car loan setting cons..

Does referral-based hiring exacerbate agency problems?

Chung-Yu Hung, Anne Lillis, Anne Wu

Journal article  |  2022  |  The Accounting Review

We investigate circumstances in which referral-based hiring can exacerbate rather than mitigate agency problems. When incentive co..

Group Identity, Performance Transparency, and Employee Performance

Ruidi Shang, Margaret Abernethy, Chung-Yu Hung

Journal article  |  2020  |  The Accounting Review

Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee beh..

Expertise and Discretionary Bonus Decisions

Margaret Abernethy, CY Hung, Laurence VAN LENT

Journal article  |  2020  |  Management Science

We examine the association between managers’ expertise and their discretionary bonus decisions in a hospital setting. We hypothesi..

The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy

Ming-Chin Chen, Chung-Yu Hung

Journal article  |  2010  |  Journal of International Accounting, Auditing and Taxation

The extant research documents evidence of implicit taxes mainly in the developed countries and has not addressed the potential imp..