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

ACC
623
AUDITING PROBLEMS
ACC
626
FORENSIC ACCOUNTING
ACC
628
INTERNAL AUDIT
ACC
660
FRAUD EXAMINATION I
ACC
2338
FUNDAMENTALS OF ACCOUNTING I
ACC
2339
FUNDAMENTALS OF ACCOUNTING II
ACC
4348
ADVANCED AUDITING
AIS
623
AUDITING: CONCEPTS & APPS
AIS
628
INTERNAL AUDITING
AIS
4356
PRINCIPLE OF INTERNAL AUDITING

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.

Books

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

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