Ph.D. Accounting and Finance, University of Melbourne, Australia
Fields: Financial Accounting, XBRL, Big Data
Office: HW 1540
Phone: (212) 396-6866
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.
Gomaa, M., D. Sledgianowski, and C. Tan. 2016. “Toward Integration of big data, technology and information systems competencies into the accounting curriculum”, Journal of Accounting Education (conditional acceptance)
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.
Kausar, A., R. J. Taffler and C. E. Tan, “The going-concern market anomaly”, 2009. Journal of Accounting Research 47: 213-239.
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
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.
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.
“How Prevalent and Important is LIFO? New Evidence” under review at Accounting Horizons.
“Toward Integration of big data, technology and information systems competencies into the accounting curriculum” under review at Journal of Accounting Education.
“A Comparison of Compustat and XBRL Data Quality” – completed draft. Preparing for submission to the Journal of Data and Information Quality
“Value-relevance of Deferred Tax Asset and Liability Components” (with D. Higgins and S. Veliotis) – data collection stage “Managerial Sentiment in Research and Development Disclosures” (with M. Yan and H. Zhu) – data collection stage