Angela L. J. Hwang

Dr. Hwang's research interests are tax effect on earnings management, using accounting information for firm valuation, and issues of accounting for derivatives and hedging activities. She has been published in the Journal of Accounting Education, The CPA Journal, Journal of Accountancy, Advances in Taxation, and Advances in Management Accounting. She has presented papers at professional conferences and various American Accounting Association's regional, national and international meetings.

ACC340 Intermediate Accounting
ACC540 Corporate Financial Reporting
ACC501 Accounting Principles
ACC696 Accounting Theory, Research, and Policy
ACC697 1 Credit Independent Study
ACC699 3 Credit Independent Study

Financial Accounting; Derivatives

Hwang, A.L. (2007, August). Compensation Issues for an S Corporation Owner-Employee: Wages or Profit Distributions? Presented at AAA Annual Meeting, Chicago, United States of America.

Hwang, A.L. (2007, April). Compensation Issues for an S Corporation Owner-Employee: Wages or Profit Distributions? Presented at Western American Accounting Association, Costa Mesa, United States of America.

Hwang, A. L. & Jensen, R. E. (2005).  A Theory of Interest Rate Swap Overhedging. Managerial Finance, 31 (9), 63-82.

Hwang, A.L. & Jensen, R. E. (2004). A Theory of Interest Rate Swap Overhedging. Presented at American Accounting Association western Region Meeting, Newport Beach, California.

Hwang, A. L. & Jensen, R. E. (2003).  Testing and Accounting for Hedge Ineffectiveness Under FAS 133 Paragraph 168. Derivatives Report, 4 (6), 1-10.

Certified Public Accountant