John Cheh, Ph.D.

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Education:

• Ph.D. in Business Administration from the University of Michigan at Ann Arbor, Michigan. (Major Area of Study: Accounting).
• M.A. in Applied Economics from the University of Michigan at Ann Arbor, Michigan.
• M.B.A. from the University of Texas at Austin, Texas.
• B.E. in Metallurgical Engineering from Hanyang University, Seoul, Korea.

Biography

Professional & Academic Experience:

Academic Experience

• 2001-Present: Professor of Accounting and Information Systems at the College of Business Administration, The University of Akron.
• 1999-2001: Associate Professor of Accounting at the College of Business Administration, The University of Akron.
• 1991-1999: Associate Professor of Accounting, College of Business, St. Cloud State University, St. Cloud, Minnesota. (Promoted to a full professor in 1999)
• 1986-1991: Assistant Professor of Accounting at Leonard N. Stern School of Business, New York University, New York, New York.
• 1984-1986: Lecturer of Accounting, The University of Michigan, Ann Arbor, Michigan.
• 1979-1984: Teaching/Research Assistant, The University of Michigan, Ann Arbor, Michigan.

Teaching Interests:

• International Financial Reporting and Analysis.
• Accounting Information Systems.

Research Interests:

• Accounting standard setting, financial disclosure, and valuation in equity and international financial markets.
• Drivers for innovation and growth.
• Profiling and prediction technologies in auditing and forensic accounting.

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Research Accomplishments

Refereed Journal Articles:

• John J. Cheh, Jang-hyung Lee, and Il-woon Kim. “Determinants of Internal Control Weaknesses,” Contemporary Management Research, accepted for publication in 2009.
• John J. Cheh, Il-woon Kim, and Chris Moon. 2009. “Profiling Companies with Internal Control Material Weaknesses Using the Data Mining Decision Tree Model,” Korean Journal of Management Accounting Research 9 (1): 75-94
• John J. Cheh and Gary B. Frank. 2009. “Bond Ratings and the Ephemeral Effect of Reporting Internal Control Weaknesses,” Corporate Finance Review (January/February): 22-32
• Cheh, John J., Doseong Kim, and Guangxi Zheng. 2008. "Investing in Growth Stocks vs. Value Stocks: Does Trading Frequency Matter?" The Journal of Investing 17 (2): 75-92.
• Calderon, Thomas G., Emeka Ofobike, and John J. Cheh. 2007. "Is There Transparency in Auditor Change Disclosures?" The Journal of Applied Business Research 23 (3): 61-74.
• Chandra, Akhilesh, John J. Cheh, Il-woon Kim. 2006. "Do We Teach Enough IT Skills in Management Accounting Courses?" Management Accounting Quarterly 8 (1) (Fall): 49-54.
• Cheh, John J., Evgeny Lapshin, and Il-woon Kim. 2006. "An Application of Self-Organizing Maps to Financial Structure Analysis of Keiretsu versus Non-Keiretsu Firms in Japan," Review of Pacific Basin Financial Markets and Policies 9 (3): 405-429.
• Calderon, Thomas G., Akhilesh Chandra, and John J. Cheh. 2006. "Modeling an Intelligent Continuous Authentication System to Protect Financial Information Resources," International Journal of Accounting Information Systems 7: 91-109.
• Kwak, Wikil, Yong Shi, and John J. Cheh. 2006. "Firm Bankruptcy Prediction Using Multiple Criteria Linear Programming Data Mining Approach," Advances in Financial Planning and Forecasting 2: 27-49.
• Frank, Gary B. and John J. Cheh. 2006. "Emerging Trends in Reporting Material Weaknesses," Internal Auditing (January-February): 23-40.
• Debreceny, Roger S. (Convenor)*, Akhilesh Chandra*, John J. Cheh*, Denise Guithues-Amrhein, Neal J. Hannon, Paul D. Hutchison, Diane Janvrin*, Roberta Ann Jones, Barbara Lamberton, Andy Lymer, Maureen Mascha, Robert Nehmer, Saeed Roohani, Rajendra P Srivastava, Samir Trabelsi, Thomas Tribunella, Gerald Trites, Miklos A. Vasarhelyi. 2005. "Financial Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluation," Journal of Information Systems 19 (3) (Fall): 191-210. *Principal co-editors.
• Calderon, Thomas G., John J. Cheh, and Il-woon Kim. 2003. "How Large Companies Use Data Mining to Create Value," Management Accounting Quarterly 4 (2) (Winter): 1-11.
• Calderon, Thomas G., and John J. Cheh. 2002. "A Roadmap for Future Neural Networks Research in Auditing and Risk Assessment," International Journal of Accounting Information Systems 3 (4): 203-236.
• Calderon, Thomas G., John J. Cheh, and Michael D. Chatham. 2002. "An Examination of the Current State of Accounting Information Systems Education," The Review of Business Information Systems 6 (2) (Spring): 29-42.
• Calderon, Thomas G., and John J. Cheh. 2001. "A Framework for Incorporating Data Mining into an Accounting Curriculum," The Review of Accounting Information Systems 5 (1) (Winter): 45-58.
• Cheh, John J., "Innovator’s Dilemma and An Association For Accounting Information Systems Educators. 2000. " The Review of Accounting Information Systems 4 (4) (Fall): 78-98.
• Calderon, Thomas G., and John J. Cheh. 2000. "Cost Allocation Problems and Contemporary Electronic Spreadsheet Technology," The Review of Accounting Information Systems 4 (2) (Spring): 69-81.
• Cheh, John J., Randy S. Weinberg, and Ken Yook. 1999. "An Application of an Artificial Neural Network Investment System to Predict Takeover Targets," Journal of Applied Business Research 15 (4) (Fall): 33-45.
• Weinberg, Randy, Jim Q. Chen, and John J. Cheh. 1999. "A Framework For Implementing Business Rules In Multi-tier Accounting Information Systems," The Review of Accounting Information Systems 3 (2) (Spring): 41-45.

Other Publications:

• Cheh, John J. 2005. "A Conceptual Model for Accounting Education: An Accounting Curriculum based on a Scientific Approach," The Accounting Educator, 14(3): 25-27.
• Debreceny, Roger S. (Convenor), Akhilesh Chandra, John J. Cheh, Denise Guithues-Amrhein, Neal J. Hannon, Paul D. Hutchison, Diane Janvrin*, Roberta Ann Jones, Barbara Lamberton, Andy Lymer, Maureen Mascha, Robert Nehmer, Saeed Roohani, Rajendra P Srivastava, Samir Trabelsi, Thomas Tribunella, Gerald Trites, Miklos A. Vasarhelyi. 2004. "Comments on SEC Proposed Rule - 33-8496: XBRL Voluntary Financial Reporting Program on the EDGAR System," As a Member of The Working Party Created by the Information Systems and Artificial Intelligence/Emerging Technologies Sections of the American Accounting Association for Commenting on the SEC Proposed Rule, November 1, 2004. Available at:http://www.sec.gov/rules/proposed/s73504/aaa110104.pdf
• Cheh, John J., Randy Weinberg, and Ken Yook. 1998. "A Framework For Evaluation of Neural Network Investment Systems For Prediction of Takeover Targets," in Artificial Intelligence in Accounting and Auditing: Towards New Paradigms 4, edited by Miklos A. Vasarhelyi, and Alexander Kogan, Markus Wiener: 49-54.

Awards:

• 2003: A Certificate of Appreciation in the Institute of Management Accountants’ Annual Lybrand Awards Manuscript Competition for the research manuscript published in Management Accounting Quarterly with Thomas Calderon and Il-woon Kim: "How Large Companies Use Data Mining to Create Value," Vol. 4, No. 2, Winter 2003, pp. 1-11.
• Accounting Professor of the Year Award twice from Accounting Club at St. Cloud State University, including November 1, of 1996.