Ayung Tseng

Ph.D., Accounting, Columbia University, 2015
Master of Business Administration (MBA), Finance, Yale University, 2009
Bachelor of Business Administration (B.B.A.), Accounting, National Taiwan University, 2003

Research Expertise
Company disclosure, accounting measurement issues, asset pricing, innovation, healthcare

The phrase “accounting is the language of business” may be clichéd, but it holds substantial truth. Just as American English evolved through various dialects and standardizations, accounting is shaped by the interplay of business practices and legal codifications. Tseng’s research delves into how these elements influence the production, use, and regulation of accounting information in global business settings. 

She explores the dynamics of accounting information production in business practices, particularly examining companies’ willingness to disclose information in the absence of regulatory mandates. This investigation underscores the necessity for regulatory disclosure requirements, as reluctance to share information can obscure the transparency needed in global markets. Further, her work assesses how accounting information facilitates investor decision-making, enhancing capital allocation efficiency worldwide—a primary concern for regulators such as the SEC, FASB, PCAOB, and IASB.

Her academic contributions, providing evidence that informs and challenges accounting regulations, have been published in journals, including The Accounting Review, Management Science, and the Review of Accounting Studies. Tseng has taught Intermediate Financial Accounting, Managerial and Cost Accounting, and Financial Statement Analysis courses.

In response to the COVID-19 pandemic, Tseng co-founded the bi-weekly Accounting Design Project virtual workshop series with Stephen Penman. This initiative rekindled interest in accounting system design research by offering a robust online platform, providing access to event recordings and facilitating engagement with a global audience of scholars, practitioners, and regulators. 

Additionally, Tseng co-initiated the Japan Accounting Research Symposium (JARS) with Tomomi Takada and support from the Japanese Institute of Certified Public Accountants (JICPA). This in-person conference addresses the underrepresentation of Japanese accounting research on the global stage and fosters a dialogue among international scholars, enhancing understanding of diverse business and regulatory environments.

Through these efforts, Tseng continues to influence both academic theory and practical application, bridging gaps between empirical research, educational endeavors, and professional practice in accounting.