Research

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:

Integrating XBRL Data with Textual Information in Chinese: A Semantic Web Approach“, with Chou, C. (California State Univesity – Monterey Bay), and Chang, C. (San Diego State University). International Journal of Accounting Information Systems, forthcoming.

Expense Report Abuse: Influence of Mood and Social Presence“, with Ford, C. (Baylor University). International Journal of Economics and Business Research, 9(2): 221-232. [ Abstract ]

Fraudulent Expense Reporting: Impact of Manager Responsiveness and Social Presence“, with Ford, C. (Baylor University). Journal of Applied Accounting Research, 15 (2): 158-174. [ Abstract ]

Recommendations for Implementing Short-Term, Multi-Country Business Study Abroad – The Case of a Mid-Sized U.S. University“, Journal of International Business Education, 8(2013), [ Abstract ]

The Wealth Effects of Investing in Information Technology: The Case of Sarbanes-Oxley Section 404 Compliance” with Jory, R. (University of Michigan-Flint) & Ford, C. (Baylor University). 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. (San Diego State University), 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:

Tax Planning as a Corporate Governance Measure On Market Value of IT Firms in Taiwan – Example of International Transfer Pricing Rules” with X. Xu.