The use of financial accounting information by global capital markets and the effect of legal and regulatory institutions and changes on the production and consumption of financial accounting information.
Published Intellectual Contributions
Norman, C. S., Hansen, T., Sarji, J. (2021). Leveraging a University's Dynamic Capabilities in a Turbulent Environment. (vol. 25, pp.107-116). Advances in Accounting Education.
Hansen, T., Ater, B. (2020). Earnings Management Prior to Private Debt Issuances. (2 ed., vol. 33, pp.269-285). Accounting Research Journal.
Hansen, T. (2019). Discussion of Sophistication of the Chinese Mutual Funds and Mispricing of Accruals. (1 ed., vol. 18, pp.13). Journal of International Accounting Research.
Gimbar, C., Hansen, T., Ozlanski, M. E. (2016). The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. (6 ed., vol. 91, pp.1629-1646). The Accounting Review.
Gimbar, C., Hansen, T., Ozlanski, M. E. (2016). Early evidence on the effects of critical audit matters on auditor liability. (1 ed., vol. 10, pp.24-33). Current Issues in Auditing.
Hansen, T., Miletkov, M. K., Wintoki, M. B. (2015). Investor Protection and the Role of Firm-Level Financial Transparency in Attracting Foreign Investment. (3 ed., vol. 50, pp.393-434). Financial Review.
Hansen, T., Pownall, G., Prakash, R., Vulcheva, M. (2014). Earnings changes associated with relaxing the reconciliation requirement in non-US firms’ SEC filings. (5 ed., vol. 33, pp.424--448). Journal of Accounting and Public Policy.
Hansen, T. (2011). Lobbying of the IASB: an empirical investigation. (2 ed., vol. 10, pp.57--75). Journal of International Accounting Research.
Barton, J., Hansen, T., Pownall, G. (2010). Which performance measures do investors around the world value the most—And why?. (3 ed., vol. 85, pp.753--789). The Accounting Review.
Hansen, T., Pownall, G., Wang, X. (2009). The robustness of the Sarbanes Oxley effect on the US capital market. (2-3 ed., vol. 14, pp.401--439). Review of Accounting Studies.
Editor, Associate Editor, China Accounting and Finance Review. (January 1, 2023 - Present).
Editor, Journal Editor, Journal of International Accounting, Auditing, & Taxation. (January 1, 2023 - Present).
Officer, President/Elect/Past, American Accounting Association - International Accounting Section. (August 15, 2020 - August 15, 2023).
Officer, Secretary, American Accounting Association - International Section. (August 15, 2019 - August 15, 2020).