Rate My Professor Grace Hsu

Dr. Grace Hsu is a Lecturer in the School of Business at the University of Queensland Business School, within the Faculty of Business, Economics and Law. She holds a Bachelor of Commerce (Honours) and a Doctor of Philosophy, both from The University of Queensland. Her doctoral thesis, completed in 2005, titled 'The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime,' forms the foundation of her research trajectory. Hsu teaches in the areas of financial accounting and auditing, delivering courses such as Auditing & Public Practice (ACCT3101) and Corporate Accounting (ACCT7104) to undergraduate and postgraduate students.

Her research interests center on corporate disclosure, accounting policy choice, and capital market research, with a particular focus on voluntary disclosure practices and their capital market impacts under the Australian continuous disclosure regime. Ongoing projects explore continuous disclosure, management and analysts’ earnings forecasts, company disclosures related to the Australian Equivalent of International Financial Reporting Standards (A-IFRS), financial reporting quality, and fund disclosures in the Australian superannuation industry. Key publications include 'Switching between superannuation funds: Does performance and marketing matter?' (Pacific Basin Finance Journal, 2020, with Peng and Alpert), 'Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?' (Accounting Research Journal, 2019, with Clarkson and Ouyang), 'Inter-temporal changes in analysts' forecast properties under the Australian continuous disclosure regime' (Accounting and Finance, 2012, with Lindsay and Tutticci), 'Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime' (Accounting and Finance, 2009), and 'Does the presence of institutional investors influence accruals management? Evidence from Australia' (Corporate Governance: An International Review, 2005, with Koh). She has secured research funding from the Accounting and Finance Association of Australia and New Zealand (AFAANZ) for projects from 2005 to 2020, including the UQ New Staff Research Start-Up Fund. Hsu has supervised PhD theses as principal advisor, such as 'Information Cost and Member Choice in the Australian Superannuation Industry' (2017), and as associate advisor on others including insurance claims reserves (2018) and investor interactions on ESG topics (ongoing).