David Y. Chan, Ph.D.

Associate Professor
Department of Accountancy
PhD, Management with Concentration in Accounting Information Systems, Rutgers, the State University of New JerseyMS, Accounting, St. John's UniversityBS, Finance, St. John's University
Dr. Chan earned a Ph.D. in Management with a concentration in Accounting Information Systems from Rutgers, The State University of New Jersey. He also holds a Master of Science in Accounting and Bachelor of Science in Finance from St. John's University. Dr. Chan is a licensed Certified Public Accountant (CPA) in the State of New York, Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), and Certified Fraud Examiner (CFE).

Teaching Interests

Dr. Chan's teaching interest includes financial auditing, internal auditing, fraud examination, and information technology auditing.

Research Interests

Dr. Chan's research interest includes auditing, auditing technology, and the application of technology in accounting and auditing.

Courses Taught


Select Publications

Journal Articles

Chan, D. Y., and Kogan, A. (2017). The Relationship between an Independent Audit, Restatements, and Financial Reporting Quality: Evidence from Small Private Commercial Banks. Review of Business. vol. 37,

Chan, D. Y., and Kogan, A. (2016). Data Analytics: Introduction to Using Analytics in Auditing. Journal of Emerging Technologies in Accounting. vol. 13, pp. 121-140.

Chan, D. Y., and Kogan, A. (2015). Machine Learning for Predicting the Procurement of an Independent Audit at Small Private Commercial Banks: Is the Decision to Procure an Audit Systematic?. Academy of Business Research Journal. vol. II,

Li, P., Chan, D. Y., and Kogan, A. (2015). Exception Prioritization in the Continuous Auditing Environment: A Framework and Experimental Evaluation. Journal Of Information Systems.

Vasarhelyi, M. A., Chan, D. Y., and Krahel, J. (2012). Consequences of XBRL Standardization on Financial Statement Data. Journal Of Information Systems. vol. 26, pp. 155-167.

Chan, D. Y., and Vasarhelyi, M. A. (2011). Innovation and practice of continuous auditing. International Journal Of Accounting Information Systems. vol. 12, pp. 152.


Chan, D. Y., Chiu, V., and Vasarhelyi, M. A. (2018). Continuous Auditing: Theory and Application. Emerald Publishing.

  • Auditing
  • Internal Auditing
  • Information Techology Auditing
  • Information Security - Cyber Security
  • Data Anayltics