Professor Chan has teaching experience at the Hong Kong Polytechnic University and international work experience in the banking industry in Hong Kong. Her PhD dissertation, entitled "International Transfer Pricing: A Comparison of Two Models," examined various managerial, financial, and international aspects of transfer pricing in multinational corporations. Prof. Chan's ongoing research interests focus on various international accounting-related issues including tax rates, exchange rates and government regulations. Prof. Chan is especially interested in how these factors affect accounting information, particularly as that information may appear in financial statements and thereby affect decision making regarding transfer pricing.
Recent journal articles have been published in the Journal of Business & Economics Research, The Journal of the International Academy for Case Studies, The Journal of Corporate Accounting and Finance, The Quality Management Forum, The Hong Kong Accountant, and The International Federation of Accountants (IFAC).
Financial Reporting & Analysis, Financial Statement Fraud Detection, Forensic Accounting, Fraud Examination, Fraud Risk Management
PhD, Accounting, Flinders University of South Australia, Adelaide, Australia; MS, Accounting, Curtin University of Technology, Perth, Australia; BBA with honors, University of Hawaii at Hilo, Hawaii, USA; CPA (State of Colorado)
"Effects of Exchange Rates on International Transfer Pricing Decisions"
"Tax Rates, Incentives and Transfer Pricing Choice"
"International Transfer Pricing: A Comparison of Two Models"
"Doing Business with the Peoples' Republic of China: How to Steer Clear of Dangerous Legal Pitfalls"
"The Changing Role of Management Accountants in a Customer-Focused, Quality-Driven and Value-Added World"
Courses offered in the past four years.
▲ indicates offered in the current term
▹ indicates offered in the upcoming term[s]
ECPR8550 - Business Fundamentals ▹
Summer 2016 - MIIS, Summer 2017 - MIIS
MBAG8530 - Survey of Accounting
MBAG 8530 is designed for the non-business graduate student who has had little or no exposure to accounting. The purpose of this course is to provide students with a basic understanding of Financial and Managerial Accounting. In the beginning of this course, students will be briefly introduced to the fundamental financial accounting concepts and terminology with regard to financial statement reporting for business enterprises. The latter portion of this course, Management Accounting, focuses on the use of accounting information in managerial decision making and cost management principles.
Spring 2016 - MIIS
MBAG8531 - Financial Accounting ▹
This course is concerned with the theory and practice of financial accounting. The course, while of necessity having to deal with some of the details inherent in accounting, will focus on developing in the student an understanding of the conceptual basis of financial accounting and on linking that foundation to business decisions.
Fall 2016 - MIIS, MIIS Second Half of Term, Fall 2017 - MIIS, MIIS Second Half of Term
MBAG8627 - Financial Statement Analysis
This course teaches financial and managerial accounting concepts from a management perspective. It is designed to be useful particularly for those who aspire to be managers, management consultants, financial specialists (e.g., controller, financial analyst, auditor), or human resource specialists (e.g., personnel director, compensation consultant). The course highlights the reporting differences among industries, including manufacturing, retailing, and service firms, and regulated and non-regulated firms. Statements of actual companies, with an emphasis on international companies, are used in illustrations and cases. The actual financial statements highlight current financial reporting problems, including comprehensive income, segment reporting, options, post-retirement benefits, and the harmonization of international standards.
Spring 2016 - MIIS, MIIS Winter/J Term only, Spring 2017 - MIIS, MIIS Winter/J Term only
MBAG8630 - Fin Statement Fraud Detection
Spring 2016 - MIIS, MIIS First Half of Term, Spring 2017 - MIIS
MBAG8672 - Accntg&FraudPreventionSmallBiz ▹
Starting a new business is exciting for entrepreneurs/start-ups. In order to be successful, among other things, entrepreneurs/small business owners must keep scores of their business performance and maintain sufficient cash flows. Preventing losses from fraud is also important as it can adversely affect both profitability and cash flows of the business. This workshop focuses on accounting and embezzlement prevention for entrepreneurs/start-ups/small businesses. While this workshop is designed for entrepreneurs/small businesses, those who desire to work for non-profits/NGOs may find knowledge and skills learned from this workshop useful in non-profit settings.
Fall 2016 - MIIS, MIIS Workshop, Fall 2017 - MIIS, MIIS Workshop
MBAG8674 - Fraud Data Analytics
Big data is at the forefront of importance across many business decisions to include risk management. The challenge is coming up with organized, targeted ways to get at the relevant data among the seemingly overwhelming mass of data to address selected management/business questions/problems. With technology, big data analytics provides a method/tool to address that challenge. All businesses can become victims of fraud, thereby suffering financial and non-financial (e.g. reputational) losses. Auditors/fraud examiners can integrate big data analytics technology to identify abnormalities and fraudulent transactions to mitigate/stop losses from fraud.
Fraud Data Analytics covers some of the topics covered on the CFE (Certified Fraud Examiner) Exam. Students will learn about different types of occupational (employee/internal) fraud schemes as defined by the ACFE (Association of Certified Fraud Examiners). This course will focus on big data analytics for fraud detection & investigation. Specifically, topics include fraud data analytics for cash skimming & larceny, billing schemes, payroll schemes, expense reimbursement schemes, and corruption. Students will have “hands-on experience” using fraud data analytics software (CaseWare IDEA) to learn how to identify red flags/abnormalities in selected fraud schemes. Cases will be used in the course.
Spring 2017 - MIIS
MBAG8675 - Fraud Risk Management ▹
Fraud and misconduct acts can adversely affect organizations. The impacts of fraud on businesses include, while not limited to, financial losses, fines and litigation costs as result of regulatory noncompliance, and negative reputational damage. Organizations need to have an effective fraud risk management program in order to mitigate, prevent, detect and respond to fraud risk. A sound compliance program is also critical and essential to the fraud risk management program as corporations are required to comply with legal and regulatory requirements, such as the Sarbanes-Oxley Act (SOX), and the Foreign Corruption Practice Act (FCPA). This course will explore key components and steps for developing a fraud risk management program to mitigate fraud risks and regulatory noncompliance with respect to corporations. Cases are used in class. The topic of Fraud Risk Management is covered on the CFE (Certified Fraud Examiner) Exam.
Fall 2017 - MIIS, MIIS Workshop