The Department’s Academic Advisory Board Member, Prof. Chang Hsihui, KPMG Professor of Accounting at Drexel University, visited us from 23 June to 28 June , 2025. During his visit, Prof. Chang joined our delegation for a trip to Sun Yat-sen University on 24-25 June and hosted a seminar titled “Cost Uniqueness and Tax Avoidance” on 26 June. In the seminar, Prof. Chang explored the impact of a firm’s uniqueness on its tax avoidance behaviour. 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.
