The Department’s Academic Advisory Board Member, Prof. Chang Hsihui, KPMG Professor of Accounting at Drexel University, visited us from June 23 to June 28, 2025. During his visit, Prof. Chang joined our delegation for a trip to Sun Yat-sen University on June 24-25 and hosted a seminar titled “Cost Uniqueness and Tax Avoidance” on June 26. In the seminar, Prof. Chang explored the impact of a firm’s uniqueness on its tax avoidance behavior. He presented findings indicating that cost uniqueness is negatively associated with cash effective tax rates, suggesting that firms with higher cost uniqueness are more likely to engage in tax avoidance strategies.
