University of Southern California

Shiing-Wu Wang
Associate Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-5012
Education: 
Ph.D., University of Pennsylvania; BBA, University of Wisconsin- Madison

Overview

David Tsui’s research interests revolve around corporate governance, with a particular focus on the design of executive compensation contracts and how these and other incentive mechanisms affect managers’ investment and reporting choices. Much of his research also emphasizes the role of uncertainty in decision-making and incentive design. Professor Tsui received his PhD in Accounting from the Wharton School at the University of Pennsylvania and previously worked as an equity analyst covering the automotive industry at Robert W. Baird.

Research

Erickson, M., and Wang, S. (2012) "Built-in Gain and the Effect on Mergers and Acquisition,".
Erickson, M., and Wang, S. (2012) "Acquisition Premium and Built-in Loss - Wells Fargo's Acquisition of Wachovia,".
Erickson, M., and Wang, S. (2007) "Tax Benefits as a Source of Merger Premiums in Acquisitions of Private Corporations," The Accounting Review, 82, 359 - 387.
Wang, S., and Erickson, M. (2003) "How to Save $1 Billion in Taxes: Seagram and Du Pont," Cases in Tax Strategy.
Wang, S. (2003) "What factors allowed Enron to Report Losses for Tax Purposes But Large Profits for Financial Accounting Purposes," Cases in Tax Strategy.
Wang, S., and Erickson, M. (2003) "Catellus on the REIT Track-An Organizational Form Choice," Cases in Tax Strategy.
Wang, S., and Erickson, M. (2000) "The Effect of Transaction Structure on Price: Evidence from Subsidiary Sales," Journal of Accounting and Economics pp. 59-97.
Wang, S., and Erickson, M. (1999) "Exploiting and Sharing Tax Benefits: Seagram and Du Pont," Journal of American Taxation Association pp. 35-54.
Wang, S., and Erickson, M. (1999) "Earnings Management by Acquiring Firms in Stock for Stock Mergers," Journal of Accounting and Economics pp. 149-176.
Wang, S., and Han, J. (1998) "Political Costs and Earnings Management of Oil Companies During the1990 Persian Gulf Crisis," The Accounting Review pp. 103-117.
Wang, S. (1994) "The Relationship Between Financial Reporting Practices and the 1986 Alternative Minimum Tax," The Accounting Review pp. 495-506.
Wang, S., Dhaliwal, D., and Trezevant, R. H. (1992) "Taxes, Investment-Related Tax Shields and Capital Structure," The Journal of the American Taxation Association pp.1-21.
Wang, S., and Dhaliwal, D. (1992) "The Effect of the Book Income Adjustment in the 1986 Alternative Minimum Tax on Corporate Financial Reporting," Journal of Accounting and Economics pp.7-26.
Carpenter, V., and Wang, S. (1991) "The Relation Between Political Competition and State Government Accounting Practices: A Test Using a Latent Variable Approach," Proceedings of the 1991 American Accounting Association Annual Meeting.
Wang, S. (1991) "The Firm Size and Effective Tax Rates Relation: A Test of Firms' Political Success," The Accounting Review pp. 158-169.