Accounting
Faculty members’ research interests include accounting information and capital markets, managerial accounting for decision making, international accounting, accounting theory, auditing, accounting ethics, and the behavioral implications of accounting. Faculty research is supported by the professional accounting bodies and other agencies. Most of the accounting faculty hold professional designations in addition to their academic degrees.
Faculty List & Specializations
| Name | Position | Specialization & Research Interests |
|---|---|---|
| Yasheng Chen | Assistant Professor | International Financial Reporting Standards, International Tax Management, Performance Measurement, Executive Compensation Plan Design |
| Dennis Chung | Professor | Liquidity, Investor Protection, Market Behaviour |
| Craig Emby | Professor Accounting Area Coordinator | Human information processing / judgment, decision making, particularly professional judgment in accounting and auditing. |
| Michael Favere-Marchesi | Associate Professor | Audit Judgment and Decision-Making, Fraud, Comparative Audit Markets and Systems, Cultural Influences on Accounting and Controls, International Accounting Differences, Internal Auditing. |
| Maureen Fizzell | Senior Lecturer | |
| Irene M. Gordon | Professor | Accounting and corporate social responsibility, accounting education, corporate governance, accounting theory, financial accounting |
| Karel Hrazdil | Assistant Professor | Price formation process (market microstructure) The role of industry classification in capital market research Financial reporting quality |
| Johnny Jermias | Associate Professor | Judgement and decision making, strategic management accounting, performance measurement, innovation in management accounting, corporate governance. |
| Anne Macdonald | Senior Lecturer | |
| Stephen Spector | Lecturer | |
| Kim Trottier | Assistant Professor | Mathematical modeling Capital markets Health Care Industry Information economics |
Awards & Achievements
Chen, Yasheng- SSHRC Small: Tracking the Use of Accounting Information (2010)
- SSHRC Research Development Inititiative: Tracking the Use of Accounting Information (2010-2012)
- SSHRC Special Call in Management Business and Finance: Adopting International Financial Reporting Standards: Economic Efficiency and Institutional Influence (2008-2011)
- Deloitte & Touche / Canadian Academic Accounting Association Research Grant: The Determinants of Tax Planning Effectiveness of MNC Subsidiaries in China (2005-2006).
- SSHRC Small Grant: The Balanced Scorecard Approach to Predicting New Venture Survival (2006-2009, with Johnny Jermias).
- SFU Faculty of Business Administration Research Initiative Grant: Corporate Governance and Executive Compensation Studies (2006-2008)
- SSHRC Standard Research Grant: Commonality in Liquidity and Market Efficiency: A Cross Country Analysis (2008-2011)
- Deloitte & Touche / CAAA: An Examination and Analysis of the Second Partner Review Process (2007-2008)
- Institute of Chartered Accountants of British Columbia Research Fellow
- Deloitte & Touche / CAAA: Effects of Alternative Forms of review on the performance of Audit Teams (2005-2006)
- CMA BC: CMA-SFU Business Academic Fellow
- CGA: Much Talk, Not Enough Action: Textbooks and Accounting Education Post Enron (2007-2008)
- CGA Research Fellow: 2006-2011
- SSHRC Small: Competitive Strategy and Governance Structure Co-Alignment: An Empirical Investigation of its Performance Implications on Canadian Firms
(2010) - CMA/CAAA: The Effects of Corporate Governance on the Relationship Between innovative Efforts and Performance: Evidence from Canada (2006-2007)
- SSHRC Small Grant: The Balanced Scorecard Approach to Predicting New Venture Survival (2006-2009, with Yasheng Chen).
- Swiss National Science Foundation Fellowship 2006-2007
Recent Faculty Books
Chung, Dennis- Chung, D.Y. U.R. Mittoo & Z. Zhang (2010). Country-of-Origin Determinants of Value Creation in International Joint Ventures: A Comparison of Hong Kong and U.S. Investments in China. In L.P. Blenman, H.A. Black & E. Kane (Eds.), Banking and Capital Markets: New International Perspectives. New Jersey: World Scientific.
- Brockman, P. & D.Y. Chung (2007). Liquidity Provision in the Hong Kong Warrants Market: Evidence from Equity, Derivative, and Basket Warrants. In F.-S. Lhabitant & G.N. Gregoriou (Eds.), Stock Market Liquidity: Implications for Market Microstructure and Asset Pricing. New Jersey: John Wiley and Sons Inc.
- Messier, W.M. Jr., C. Emby, S. Glover & D. Prawitt (2007). Auditing & Assurance Services: A Systematic Approach, 3rd Canadian edition. Toronto, ON: McGraw-Hill Ryerson.
- Emby, C. & S. Spector (2005). Risk and Materiality in Audit and Review Engagements, Revised Edition. Vancouver, BC: Canadian Certified General Accountants Association.
- Emby, C. & S. Spector (2005). Analytical Procedures: A Guide for Practitioners. Revised Edition. Vancouver, BC: Canadian Certified General Accountants Association.
- Hoskin, R.E., M.R. Fizzell & D.C. Cherry (2008). Financial Accounting: A User’s Perspective, Fifth Canadian Edition. Toronto, ON: Wiley Canada.
Research Papers
2011
- Chung, D.Y. & K. Hrazdil (2011), Market efficiency and the post-earnings announcement drift. Contemporary Accounting Research, 28(3): 926–956. doi: 10.1111/j.1911-3846.2011.01078.x
- Gordon, I. (2011). Lessons to be learned: An examination of Canadian and U.S. financial accounting and auditing textbooks for ethics/governance coverage. Journal of Business Ethics, 101(1): 29-47.doi: 10.1007/s10551-010-0706-8
- Trottier, K. (2011). The Effect of Reversibility on a Manager’s Decision to Record Asset Impairments. http://ssrn.com/abstract=1840746
- Trottier, K. (2011). What Does the Market Say About Say on Pay? A Look at the Canadian Bank Experience. http://ssrn.com/abstract=1840673
2010
- Chung, D.Y. & K. Hrazdil (2010). Liquidity and market efficiency: A large sample study. Journal of Banking and Finance, 34(10): 2346-2357.doi:10.1016/j.jbankfin.2010.02.021
- Emby, C. & M. Favere-Marchesi (2010). Review partners and engagement partners: The interaction process in engagement quality review. Auditing: A Journal of Practice & Theory, 29(2): 215-232.doi: 10.2308/aud.2010.29.2.215
- K. Hrazdil (2010). S&P 500 Index inclusion announcements: Does the S&P committee tell us something new? Managerial Finance, 36(5): 368-393. doi: 10.1108/03074351011039418
- Hrazdil, K. & C. Atanasova (2010). Why do healthy firms choose to freeze their pension plans? Global Finance Journal, 21(3): 293-303.
- Hrazdil, K. & D.Y. Chung (2010). Liquidity and market efficiency: Analysis of NASDAQ firms. Global Finance Journal, 21(3): 262-274.doi: /10.1016/j.gfj.2010.09.004
- Jermias, J. , L. Leo. & L. Gani (2010). Investigating the impacts of customer satisfaction on firm performance. GAMA International Journal of Business, 11(3).
2009
- Chung, D.Y., P. Brockman & C. Perignon (2009). Commonality in liquidity: A global perspective. Journal of Financial and Quantitative Analysis, 44(6): 851-882.
- Chung, D.Y., P. Brockman & X.S. Yan (2009). Block ownership, trading activity, and market liquidity. Journal of Financial and Quantitative Analysis, 44(6): 1403-1426.
- Emby, C. (2009). Probabilistic reasoning in multiple hypothesis revision in auditing. Advances in Accounting Behavioral Research, 12: 85-100. [Journal Abstract]
- Hrazdil, K. & T. Scott (2009). S&P 500 Index revisited: Do index inclusion announcements convey information about firms' future performance? Quarterly Journal of Finance & Accounting, 48(4): 79-113.
- Hrazdil, K. (2009). The Effect of Demand on Stock Prices: New Evidence from S&P 500 Weight Adjustments. Managerial Finance, 35(9): 732-753. [Journal Abstracts]
- Hrazdil, K. (2009). The Price, Liquidity and Information Asymmetry Changes Associated with New S&P 500 Additions. Managerial Finance, 35(7): 579-605. [Journal Abstracts]
- Jermias, J. & L. Gani (2009). Performance implications of environment-strategy-governance misfit. GAMA International Journal of Business, 11(1): 1-20.
2008
- Brockman, P. & D.Y. Chung (2008). Commonality Under Market Stress: Evidence From an Order-Driven Market. International Review of Economics and Finance, 17(2): 179-196. [Journal Abstract]
- Brockman, P. & D.Y. Chung (2008). Investor Protection, Adverse Selection, and the Probability of Informed Trading. Review of Quantitative and Financial Accounting, 30(2): 111-131. [Journal Abstract]
- Chung, D.Y., D. Isakov & C. Perignon (2007). Repurchasing Shares on a Second Trading Line. Review of Finance, 11(2): 253-285. [Journal Abstract]
- Ge, Y. & Y. Chen (2008). Foreign Ownership and Productivity of Joint Ventures. Economic Development and Cultural Change. 56(4): 895-920. [Journal Abstract]
- Jermias, J. & T. Setiawan (2008). The Moderating Effects of Hierarchy and Control Systems on the Relationship between Budgetary Participation and Performance. International Journal of Accounting, 43(3): 268-292. [Journal Abstract]
- Jermias, J. (2008). The Relative Influence of Competitive Intensity and Business Strategy on the Relationship Between Financial Leverage and Performance. British Accounting Review, 40(1): 71-86. [Journal Abstract]
2007
- Jermias, J. (2007). The Effects of Corporate Governance on the Relationship Between Innovative Efforts and Performance. European Accounting Review, 16(4): 827-854. [Journal Abstract]
