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Office Location
McCone Building, Room 218

Email Address
canri.chan@miis.edu

Phone Number
831.647.6501

Language(s)
中文

Canri Chan

Professor of Accounting


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).

Expertise

Financial accounting, management accounting, international accounting, and financial statement analysis.

Education

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)

Publications

"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

Courses offered in the past four years.
indicates offered in the current term
indicates offered in the upcoming term[s]

MBAG 8530 / IMGT 8530 - 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.

Fall 2010 - MIIS, Spring 2011 - MIIS, Fall 2011 - MIIS, Spring 2012 - MIIS, Fall 2012 - MIIS, Spring 2013 - MIIS, Fall 2013 - MIIS, Spring 2014 - MIIS, Fall 2014 - MIIS

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MBAG 8531 / IMGT 8531 - Financial Accounting      

MBAG 8531: This is the first course in the Principles of Accounting series. 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 2010 - MIIS, Spring 2011 - MIIS, Fall 2011 - MIIS, Spring 2012 - MIIS, Fall 2012 - MIIS, Spring 2013 - MIIS, Fall 2013 - MIIS, Spring 2014 - MIIS, Fall 2014 - MIIS

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MBAG 8532 / IMGT 8532 - Managerial Accounting      

This is the second course in the Principles of Accounting series. This course is concerned with the theory and practice of managerial 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 managerial accounting and on linking that foundation to business decisions. The primary objectives of this course are:

to present the theories that underlie current managerial accounting practice;
to examine alternative accounting methods currently acceptable and practiced;
to implement the procedures necessary to apply the underlying theory; and finally,
to emphasize the linkage of business activities to accounting information to business decisions. A secondary objective includes developing in the student an analytical ability necessary to evaluate strengths and weaknesses of current and proposed accounting alternatives as well as analyzing potential effects of different accounting treatments and proposals on business decision making.

Fall 2011 - MIIS, Fall 2012 - MIIS, Fall 2013 - MIIS, Fall 2014 - MIIS

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MBAG 8627 / IMGT 8627 - 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 2011 - MIIS, Spring 2012 - MIIS, Spring 2013 - MIIS, Spring 2014 - MIIS

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