Associate Professor
Ph.D. Accounting and Finance, University of Melbourne, Australia
Fields: Financial Accounting, XBRL, Big Data
Office: HW 1540
Phone: (212) 396-6866
Email: ct1222@hunter.cuny.edu
Christine Tan is an Associate Professor in Accounting at Hunter College – CUNY. She has taught at Hofstra, Fordham, Baruch College, and New York University. Christine also took a leave of absence from academia and assumed the role of XBRL Project Manager at the Financial Accounting Standards Board (FASB) where she led the team that was responsible for updating the US GAAP Financial Reporting Taxonomy for new accounting pronouncements, common reporting practices and for ongoing taxonomy architectural developments. Christine was also part of the core team at the SEC that designed and built the first XBRL US GAAP Taxonomy. Her academic research in financial reporting has been published in a number of leading accounting journals, including The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Management Accounting Research, and Journal of Accounting, Auditing and Finance. She is a member of the FASB’s Taxonomy Advisory Group and Dimensions Working Group. She received her Ph.D. in Accounting and Finance and a Bachelor of Commerce and Economics with First Class Honors from the University of Melbourne.
Publications
Tinkelman, D. and C. Tan, 2018. “Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low Commodity Price Environment”, Journal of the American Taxation Association Vol 40 (Fall): 45-61.
Gomaa, M., D. Sledgianowski, and C. Tan. 2017. “Toward Integration of big data, technology and information systems competencies into the accounting curriculum”, Journal of Accounting Education Vol.38 (March): 81-93.
Kausar, A., R. J. Taffler, and C. Tan, 2017. “Legal Regimes and Investor Response to Accounting Disclosures: The Case of Going-Concern Opinions”, Journal of Accounting, Auditing and Finance Vol. 32 (1): 40–72.
Tan, C. and S. Young, 2015, “An Analysis of “little R” restatements”, Accounting Horizons, 29:667-693.
Tan, C. and S. Young, 2015, “Share Repurchase Choice and Executive Pension Compensation”, Journal of Management Accounting Research, 28: 127-149.
Peng, E. J. Shon and C. E. L. Tan, 2011, “Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence from China”, International Journal of E-Business Research.
Kausar, A., R. J. Taffler and C. E. Tan, “The going-concern market anomaly”, 2009. Journal of Accounting Research 47: 213-239.
Morsfield, S.G. and C.E.L. Tan, “Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?,” The Accounting Review, Volume 81, Issue 5, 2006.
Working Papers
“Corporate lobbying and disclosure of deferred tax liabilities from permanently reinvested foreign earnings” (with Renee Weiss and Devra Golbe (presented at 2018 American Accounting Association Conference, Washington D.C.; Research Seminars – Hunter College, Queens College)
“Are changes in trademarks associated with corporate rebranding?” (with Sonia K. Katyal and Aniket Kesari)
“Characteristics of early adopters of the new revenue recognition standard” (with Renee Weiss)
“XBRL Data and Earnings Quality” (with Renee Weiss)