My research interest focuses on the behavioral impact of information technologies and how technologies affect the dissemination and evaluation of accounting information. I enjoy working with different kinds of topics and using various technologies and methodologies. Some of my (successful) research projects (successful is defined as peer-reviewed publications) are:
“The Wealth Effects of Investing in Information Technology: The Case of Sarbanes-Oxley Section 404 Compliance” with Jory, R. & Ford, C. Review of Accounting and Finance, 9(3), 285-305. [ Full text ]
“Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case” with Chang, J., Accounting Perspectives, 9(1), 55-78. [ Full text ]
“National Culture and Trust on Satisfaction in Synchronous Collaborative Decisions” with Jose Miranda-Lopez (California State University-Fullerton). Journal of Business and Behavioral Sciences 20(1): 98-108.
“Using Online Homework System to Submit Accounting Homework: the Role of Cognitive Need, Computer Efficacy and Perception“. Journal of Education for Business, 84(5): 263-268.
“An Experimental Study of Multidimensional Hierarchical Accounting Data: Drill-Down Paths Can Influence Economic Decisions” with R. Viator (Texas Tech University) and S. Buchheit (Texas Tech University) Journal of Information Systems, Volume 21 (Fall 2007): 69-86 [ Abstract ]
“Accounting is not Business Language – a Recollection of REA-25 Conference” with J. Chang (San Diego State University). Accounting Research Monthly, 262 (September 2007): 32-35 (in Chinese).
Current working papers:
“Use of IT and Manager Responsiveness on Expense Reporting – An Experimental Analysis” with C. Ford.
“Training Approaches to Get Your Staff XBRL-ready” with K. Moreland.
“Mediators of the Effect of Mood on Expense Reporting Behavior: Communication Medium and Debriefing” with C. Ford.
“Tax Planning as a Corporate Governance Measure On Market Value of IT Firms in Taiwan – Example of International Transfer Pricing Rules” with C. Mo and X. Xu.