Lee J. Yao

Area Chair for Account, Economics, and Finance, Professor of Accounting, and Fr. Joseph A. Butt, S.J. Distinguished Professor in Accounting

Address: 6363 St. Charles Avenue, Box 15
New Orleans, LA 70118
Phone: (504)864-7966
Fax: (504)864-7970
Email: leeyao@loyno.edu
Office: Miller 308

• Education
• Academic/Industry Experience
• Course Descriptions
• Research Interests
• Publications
• Personal

Education

• PhD degree, majoring in Accounting and Information Systems, Deakin University, Australia.
• MBA degree in Business Information Systems, Minnesota State University, Mankato.
• BS degree in Accounting and Computer Science, Minnesota State University, Mankato.
• Postgraduate Diploma in Higher Education, Nanyang Technological University, Singapore.
• BMed degree in Acupuncture and Chinese Medicine, Xiamen University, China.

Professional Certification

• Fellow, Chartered Accountant (FCA), Institute of Chartered Accountants in Australia, Australia
• Fellow, Certified Practicing Accounting (FCPA), CPA Australia, Australia.
• Certified Management Accountant (CMA), Institute of Certified Management Accountants, Australia
• Certified Fraud Examiner (CFE), The Association of Certified Fraud Examiners, USA
• Chartered Member (MBCS), The British Computer Society, UK
• Chartered IT Professional (CITP), The British Computer Society, UK
• Registered Chinese Medical Practitioner (Acupuncture & Chinese Herbal Medicine), Chinese Medicine Registration Board of Victoria, Australia
• Interpreter (Professional Level) (EnglishCantonese and EnglishMandarin Languages), National Accreditation Authority for Translators and Interpreters, Australia

Academic/Industry Experience

• LOYOLA UNIVERSITY, New Orleans, LA
  • Accounting Program Director, College of Business, 2007 - current
  • Professor of Accounting, College of Business, 2007 - current
• MONASH UNIVERSITY, Australia.
  • Associate Professor of Accounting, Department of Accounting and Finance, 2005 - 2007.
• LA TROBE UNIVERSITY, Australia
  • Associate Dean of School (Research), School of Business and Technology, 2004
  • Chair of Accounting Discipline, School of Business, 2005
  • Associate Professor of Accounting, School of Business, 2004 - 2005
• NANYANG TECHNOLOGICAL UNIVERSITY, Singapore.
  • Associate Professor of Accounting, Division of Accounting, 2001 – 2003.
• Various Executive and Management Positions in multinational organizations, including IBM, Hewlett-Packard, Commonwealth Bank of Australia, Arthur Andersen, in Accounting and IT capacity for 16+ years, 1984 - 2000
• Editor-in-Chief, International Journal of Accounting and Information Management, published by Emerald Group Publishing, UK
• Marquette Faculty Fellow, Loyola University New Orleans, 2008

Course Descriptions

• ACCT B340, Accounting Information Systems
• ACCT B410, Strategic Cost Management
• ACCT B203, Managerial Accounting Information for Decision Making
• ACCT B715, Management Control and Decision Making

Research Interests

• Earnings Management
• Corporate Governance
• Accounting Information Systems
• Knowledge Management
• Ethics

Publications, Proceedings, and Papers

Career research activities highlights:

1. Book: Three (3) books
2. Book chapter: One (1) book chapter
3. Referred Journal Articles: Fifteen (15) major international referred journal papers
4. Referred Conference Presentation: Forty (40) major international conference papers
5. Other Non-Referred publication/presentation: More than one hundred (100+) other publication and presentation
6. Served as chair/discussant/facilitator in major conferences and meetings
7. Successfully supervised seven (7) PhD degree students from start to completion.
8. Editor-in-Chief, International Journal of Accounting and Information Management, published by the Emerald Group Publishing, UK

Selected publications and presentations:

(Last 5 years (2004-2008))

• Akhtaruddin, M., Hossain, M.M.A., Hossain, M. and Yao, L. (2009) Corporate governance and voluntary disclosure in corporate annual reports (CARs) of Malaysian listed firms, Journal of Applied Management Accounting Research (JAMAR). Forthcoming.
• Chan, S., Lowe, J. and Yao, L. (2007) The legal implications for auditors using decision aids versus professional judgment, Journal of Forensic Accounting (JFA). Forthcoming.
• Yao, L. and Bai, Y. (2007) The sustainability of economic and cultural impacts of international students to regional Australia : the case of Bendigo, Humanomics (HUM). Forthcoming.
• Yao, L., Kam, T. and Chan, S. (2007) Knowledge sharing in Asian public administration sector: the case of Hong Kong, Journal of Enterprise Information Management (JEIM). 20(1): 51-69.
• Chan, S. and Yao, L. (2005) An empirical investigation of hacking behavior. The Review of Business Information Systems (RBIS). 9(4): 41-58.
• Chan, S., Yao, L. and Carlson, J.R. (2005) Do firms use the database accounting systems approach in the design of their accounting information systems? International Journal of Applied Management and Technology (iJAMT). 3(1): 249-275.
• Chan, S. and Yao, L. (2004) An exploratory study on systems security and hacker hiring. The Review of Business Information Systems (RBIS). 8(4): 17-28.

------------------------------------------------------------------------------------------------------------------------------

• Yao, L. and Chan, S. (2007) A comparative analysis of U.S. GAAP versus IAS: The effects of discretionary accruals, R&D, and deferred tax expense on earnings management. Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, Chicago, IL, USA.
• Yao, L., Wu, J. and Chan, S. (2007) Using debt related events to explain audit failures. Paper presented at the 15th Conference on Pacific Basin Finance, Economics, Accounting and Management, Ho Chi Minh City, Vietnam.
• Yao, L. and Chan, S. (2006) The impact of risk attitude, the auditor's role in fraud detection, and perceived change in the objectives and reliability of the financial reporting and audit functions on assessment of auditor responsibility. Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, Washington, D.C., USA.
• Yao, L. and Ang, S.T. (2006) Understanding the ethical decision making map in auditing. Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand.
• Yao, L. (2006) How Chinese corporations measure up with international practices in corporate governance? Paper presented at the Joint 14th Conference on Pacific Basin Finance, Economics and Accounting and 2006 Annual FeAT Conference, Taipei, Taiwan.
• Yao, L., Chan, S. and Prokofieva, M. (2005) A comparative analysis of four conceptual models of the financial sales cycle. Paper presented at the Sixth International Research Symposium on Accounting Information Systems (IRSAIS), Las Vegas, Nevada, USA.
• Yao, L. and Chan, S. (2005) A modified problem-based learning approach in management accounting. Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, San Francisco, California, USA.
• Chan, S., Lowe, J.D. and Yao, L. (2005) Reliance on decision aid and judgment: a juror's evaluation of auditor responsibility. Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, San Francisco, California, USA.
• Yao, L. and Ang, S.T. (2005) Understanding the ethical decision making map. Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, San Francisco, California, USA.
• Yao, L., Hossain, M. and Chan, S. (2005) A comparative analysis of U.S. GAAP and IAS/IFRS: The effects of discretionary accruals, research & development and deferred tax expenses on earnings management. Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, Victoria, Australia.
• Yao, L., Sutton, S.G. and Chan, S. (2005) Wealth creation from information technology investments: an assessment of firm performance differences using the EVA®. Paper presented at the American Accounting Association (AAA) – Information Systems (IS) Section Mid-Year Conference, New Orleans, Louisiana, USA.
• Yao, L. and Chan, S. (2005) A mPBL approach in accounting curriculum. Paper presented at the American Accounting Association (AAA) – Information Systems (IS) Section Mid-Year Conference, New Orleans, Louisiana, USA.
• Yao, L., Bai, Y., Johnston, F. and Stirling, K. (2004) The sustainability of economic and cultural impacts of international students to regional Australia: the case of Bendigo. Paper presented at the Regional Research Forum, Bendigo, Victoria, Australia.
• Yao, L., Kam, T. and Chan, S. (2004) Knowledge sharing in the Asian public administration sector. In People, Knowledge and Technology: What Have We Learnt So Far? eds. B. Trezzini et al, Singapore: World Scientific.
• Yao, L., Kam, T. and Chan, S. (2004) Asian public sector's knowledge management. Proceedings of the 2004 11th International Research Conference on Innovations in Information Technology, Dubai, United Arab Emirates. 11:373-380. United Arab Emirates: United Arab Emirates University.
• Chan, S. and Yao, L. (2004) Does task motivation interact with task complexity to affect decision aid use and decision performance? Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, Orlando, Florida, USA.
• Chan, S. and Yao, L. (2004) An empirical investigation of hacking behavior. Paper presented at the American Accounting Association (AAA) Annual Meeting Conference, Orlando, Florida, USA.
• Chan, S. and Yao, L. (2004) Systems security: would firms hire hackers? Paper presented at the 4th Annual Meeting of the Academy of Business and Information Technology Conference, Pittsburgh, Pennsylvania, USA.
• Chan, S. and Yao, L. (2004) A motivational framework for understanding IS use and decision performance. Paper presented at the 4th Annual Meeting of the Academy of Business and Information Technology Conference, Pittsburgh, Pennsylvania, USA.
• Chan, S. and Yao, L. (2004) The paradoxical effects of feedback and reward on decision performance. Paper presented at the 4th Annual Meeting of the Academy of Business and Information Technology Conference, Pittsburgh, Pennsylvania, USA.
• Chan, S. and Yao, L. (2003) Reliance on decision aid and judgment: a juror's evaluation of auditor responsibility. Paper presented at the Accounting, Behavior, and Organizations Annual Research Conference (ABO), Denver, Colorado, USA.

Personal

• Married with two children.
• Enjoy golfing, traveling, and helping people.