Christine is an Assistant Professor of Accountancy who specializes in Tax and Data Analytics.
Research Interests
- Determinants and consequences of machine-readable financial reporting decisions
- Influences of tax on decision making
- Intersection of tax and data analytics on decision making
Biography
Christine Cheng, PhD is an assistant professor at the University of Mississippi’s Patterson School of Accountancy. She has also had the honor of being a visiting scholar with the Securities and Exchange Commission Division of Economic and Risk Analysis Office of Structured Disclosure from late 2020 through summer 2022 and is a current member of the Financial Accounting Standards Board Taxonomy Advisory Group. Christine has focused her research on examining determinants of consequences of machine-readable financial reporting decisions as well as the influences of tax on decision making for both individuals and corporations. Her research appears in top quality outlets, including the Journal of Business Finance and Accounting, Accounting Horizons, and more. One of her working papers also recently won the 2023 Public Interest Section Best paper Award for the American Taxation Association Midyear Meeting.
In the classroom, Christine combines her passion for tax with data analytics at both the graduate and undergraduate levels. She joined the Patterson School of Accountancy to help start the Master's of Taxation and Data Analytics program and focuses the educational environment in ensuring that today's students are well prepared to be leaders in the accounting profession. Christine has won several international and school based teaching awards and is the 2023 Graduate teacher winner of the American Accounting Association/J. Michael and Mary Anne Cook/Deloitte Foundation Prize, which is the foremost recognition of an individual who consistently demonstrates the attributes of a superior teacher in the discipline of accounting. She regularly publishes her teaching materials in Issues in Accounting Education and has a YouTube Channel with over 200 educational videos that help students and faculty see how to employ current technologies to answer interesting tax and accounting questions.
Publications
Cheng, C. and C. C. Lee. 2022. “A Case Study Using Data Analytics to Detect Hail Damage Insurance Claim Fraud.” Journal of Forensic Accounting Research Forthcoming.
Cheng, C., K. M. Hennes, and P. Sapkota. 2022. “The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements.” Accounting Horizons. 36 (4): 1-26. https://doi.org/10.2308/HORIZONS-19-195
Cheng, C., J. T. Eagan, and A. J. N. Yurko. 2022. “ChicagoLand Popcorn ® - Examining Online Retailer Nexus Following Wayfair Using Data Visualization and Robotics Process Automation.” Journal of Emerging Technologies in Accounting. 19(1): 133-164. https://doi.org/10.2308/JETA-2020-044 Winner of the 2020 ATA/ Deloitte Teaching Innovation Award.
Bailey, C., C. Cheng, C. Daily, and T. Phillips. 2021. “Comparison of the Need for Closure Scale and the Hurtt Professional Skepticism Scale.” Journal of Theoretical Accounting Research. 17(1): 30-64.
Cheng, C., A. Varadharajan. 2021. “Using Data Analytics to Evaluate Policy Implications of Migration Patterns.” Issues in Accounting Education. 36(2): 111-128. This paper was a finalist for the 2022 Issues in Accounting Education Best Paper Award.
Cheng, C., P. Sapkota, and A. J. N. Yurko. 2021. “A Case Study of Effective Tax Rates Using Data Analytics.” Issues in Accounting Education. 36 (1): 65-89. Winner of the 2019 ATA/ Deloitte Teaching Innovation Award.
Cheng, C., D. L. Crumbley, C. Enis, and A. J. N. Yurko. 2020. “Does the Marriage Tax Differential Influence Same-Sex Couples’ Marriage Decisions?” Journal of Marriage and Family. 83 (1): 152-172.
Yurko, A. J. N., C. Cheng, and M. Morris. 2020. “A New Examination of an Old Question: Is it Constitutional to Tax Marriage?” Journal of Legal Tax Research. 18 (1): 19-41.
Flasher, R., C. Cheng, and K. Schenck. 2020. Decade Comparisons: Do students’ ethical attitudes shift? Advances in Accounting Education. 24: 31-45.
Crumbley, D. L., C. Cheng, and A. J. N. Yurko. 2019. “The Caterpillar Case: Effective Tax Planning or Scam?” Journal of Forensic & Investigative Accounting. 11 (1): 138-153.
Cheng, C., S. Jones, and B. Moser. 2018. “Abnormal Trading Behavior of Specific Types of Shareholders Before Firm Bankruptcy and its Ramifications for Firm Bankruptcy Prediction.” Journal of Business Finance & Accounting. 45 (9-10): 1100-1138,
Yurko, A. J. N. and C. Cheng. 2018. “The Preferential Tax Rate on Dividend Income: Economic Stimulus or Window Dressing?” Journal of Accounting and Finance. 18 (7): 148-162.
Cheng, C. and D. L. Crumbley. 2018. “Student and Professor Use of Publisher Test Banks and Implications for fair play.” Journal of Accounting Education. 42: 1-16.
Cheng, C. and R. Flasher. 2018. “Two Short Case Studies in Staff Auditor and Student Ethical Decision Making.” Issues in Accounting Education. 33 (1): 45-52.
Cheng, C., D. L. Crumbley, and M. Morris. 2017. “The Saddle Ridge Gold Coin Discovery: How the IRS Should Tax U.S. Currency Under the Treasure Trove Regulation.” Houston Business & Tax Law Journal. 17(2): 120-145.
Crumbley, D. L., and C. Cheng. 2017. “Valuation of Pipelines: The Trans-Alaska Decision.” Oil, Gas & Energy Quarterly. 65 (3): 423-433.
Cheng, C. C. and D. L. Crumbley. 2016. “Fraud and Abuse in the Energy Industry: A Look at Two Microcap Schemes.” Oil, Gas & Energy Quarterly. 65(1): 91-101.
Cheng, C. and D. L. Crumbley. 2016. “Tales of Two Partnership Transactions: Ordinary Income or Capital Gain?” Oil, Gas & Energy Quarterly. 64(3): 473-481.
Cheng, C. and D. L. Crumbley. 2015. “Measuring Damages in Federal Securities Fraud Cases: A Herculean Task.” Journal of Forensic & Investigative Accounting. Special Edition: 263-292.
Morris, M., C. Cheng, and R. Burnett. 2015. “Trading the Carbon Tax for the Corporate Tax.” Oil, Gas & Energy Quarterly. 64(2): 191-215.
Taylor, J.* and C. Cheng, 2015. “International Trade and E-Commerce.” Oil, Gas & Energy Quarterly. 64(1): 41 – 45. *MS Student Led Paper
Crumbley, D. L. and C. Cheng. 2015. “Valuation of a Fractional Oil and Gas Interest in a Trust.” Petroleum Accounting and Financial Management.34(1): 54-62.
Crawford-Cheng, C. and D. L. Crumbley. 2014. “Avoid Losing a Daubert Challenge: Some Best Practices for Expert Witnesses.” Journal of Legal Tax Research.12: 41-53.
Crawford-Cheng, C. and D. L. Crumbley. 2014. “Yes Virginia, Lease Bonus Payments Are Ordinary Income.” Petroleum Accounting and Financial Management. 33(1): 45-52.
Crawford-Cheng, C. and D. L. Crumbley, 2013 “Fraudsters and the Form 1099 Technique.” Journal of Forensic & Investigative Accounting, 5, 58-84.
Published Papers in Textbooks, Practitioner Journals, and Media Outlets
Cheng, C., J. R. Shaw, A. J. N. Yurko. 2021. “Campus to Clients: Lessons Learned: Incorporating Data Analytics in Tax Curricula.” Tax Adviser. May 2021.
Flasher, R., C Cheng, and K. Schenck. 2020. “Chapter 20: Ethics in Higher Education” Chapter in The Routledge Companion to Accounting Ethics. ISBN 9781138591967
Cheng, C., R. Flasher, and J. Higgins. 2019. “Accounting Firm Data Breaches: One State’s Records” Journal of Accountancy June 1, 2019.
Yurko, A. J. N., C. Cheng, and C. Metrejean. 2019. “The Marriage Tax Penalty Post-TCJA.” Tax Adviser 50(6): 438-451 Cover Article. Winner of The Tax Adviser’s 2019 Best Article Award.
Yurko, A. J. N. and C. Cheng. 20171204. “The House and Senate Find Common Ground: The Marriage Tax Penalty.” Tax Notes 157(10): 1441-1447.
Cheng, C. and A. J. N. Yurko. 1/19/2017. “Trump’s First 100 Day Opportunity: Reaching Out to Women Through Tax Code Reform to Reduce the Wage Gap.” Forbes.
Cheng, C. and A. J. N. Yurko. 08/16/2016. “Federal Tax Code May Contribute to Married Women Wage Gap.” Forbes.
Crawford-Cheng, C. and D. L.Crumbley. 20130923. “The Tax Treatment of Same-Sex Married Couples.” Tax Notes. 140:1453-1458.
Bittner, L. and C. Crawford, “Unabashed Artful Dodgers of the New Economy.” Strategic Finance, 2002, 84, 52-57.
Education
M.B.A. Business Administration, Pennsylvania State Univ Harrisburg Capit (2003)
Ph.D. Business Administration, Pennsylvania State University (2011)