Ph.D.   The George Washington University - Accountancy,  1999

Recent Publications

• Finney, S. G. & Cheng, K. (2016). The Tangle of Intangible Assets and Business Combinations Related Standards: Past, Present, and Future. CPA Journal, The, 86 (1), 40-46.
  
• Cheng, K. (2015). Is pushdown accounting lifting you up? Journal of Corporate Accounting and Finance, 25 (5), 55-59.
  
• Cheng, K. (2012). Accounting discretion and fair value reporting---A study of US banks' fair value reporting of mortgage-backed-securities. Journal of Business Finance & Accounting.
  
• Hsu, A. W., Duh, R., & Cheng, K. (2012). Does the control-based approach to consolidated statements better reflect market value than the ownership based approach? International Journal of Accounting, The.
  
• Cheng, K. (2011). Accounting for Servicing Assets: A Reporting Challenge for Executives and Financial Statement Users. CPA Journal, The.
  
• Cheng, K. & Finney, s. (2010). It's Coming: M&As Under IFRSs. Journal of Corporate Accounting and Finance.
  
• Cheng, K. (2009). Mark to Market or Mark to Expectation? Commercial Lending Review, 24 (1), 3-7.
  
• Cheng, K. (2009). Fair Value's 'How' meets 'When'---The complications of Applying Mark-to-Market Accounting in an Inactive Market. CPA Journal, The.
  
• Cheng, K. (2009). Navigating with the IFRS Convergence Roadmap. Journal of Corporate Accounting and Finance.
  
• Cheng, K. (2008). Another Step towards the Convergence with International Accounting Standard---Accounting for Business Combination under SFAS No. 141R. Journal of Corporate Accounting and Finance, 19 (6), 35-40.
  
• Cheng, K. & Brent, W. (2007). Haveit Mortgage Solution: A Case of Applying the Financial- Components Approach in Accounting for Financial Assets. Journal of Financial Case Research, 9 (1), 57-63.
  
• Cheng, K. (2007). Fair-Value Option for Financial Assets: An Opportunity for Earnings Management? Commercial Lending Review, 22 (1), 33-39.
  
• Cheng, K. (2007). Financial Asset Servicing Rights--Another Niche For Valuation Practice. Valuation Strategies, 10 (6), 20-25.
  
• Cheng, K. (2006). Fair-Value Option to Account for Financial Asset-Servicing Rights. Bank Accounting and Finance, 19 (2), 28-42.
  
• Cheng, K. (2003). The Impact of Goodwill on Earnings. Journal of Corporate Accounting and Finance, 14 (2), 63-67.