Kam Chan

Kam Chan

Distinguished Professor
Schaeberle Professor of Accounting
Lubin School of Business
Accounting PLV
Goldstein Academic Center



Dr. Kam C. Chan is a Distinguished Professor and the Schaeberle Professor of Accounting at Pace University. He received his Ph.D. with a major in accounting and a minor in finance from the University of South Carolina. He joined Pace in 1997 and has received department and school teaching awards and Pace's Kenan Award for Teaching Excellence in 2014.

Dr. Chan has published in premier research journals such as Accounting, Organizations, and Society; Auditing: A Journal of Practice and Theory; Journal of Accounting and Economics; Journal of Business Finance and Accounting; and Journal of International Accounting Research. His research has been abstracted, reprinted, and highly cited by others, including the Securities and Exchange Commission. He was the EY Scholar at Pace University in 2000-3 and 2009-15. Based on the American Accounting Association reports, he was ranked as one of the most prolific researchers and one of the top researchers in accounting information systems regarding the impact of his published work.

Dr. Chan actively provides various services to the Pace and academic communities and has received the Outstanding Reviewer Award from the Emerald Literati Network in 2016.


PhD, University of South Carolina, Columbia

Publications and Presentations


Ameen, E.C., Chan, K., Guffey, D.M. (1994). Information content of qualified audit opinions for over-the-counter firms. Journal of Business Finance & Accounting. 997-1011.

Chan, K., Seow, G.S. (1996). The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. Journal of Accounting and Economics. 21(138-159).

Chan, K., Seow, G.S., Wong, A. (1996). Bid-ask spread of American Depositary Receipts. Journal Of Multinational Financial Management. 621-30.

Chan, K., Seow, G.S. (1997). Debt and equity characteristics of mandatorily redeemable preferred stock. Review Of Quantitative Finance And Accounting. 37-50.

Chewning, E., Wheeler, S., Chan, K. (1998). Evidence on auditor and investor materiality thresholds resulting from equity-for-debt swaps. Auditing: A Journal of Practice and Theory. 39-53.

Chan, K., Seow, G.S., Tam, K. (2002). Foreign exchange risk and firm value: An analysis of US pharmaceutical firms.. Managerial Finance. 57-72.

Chan, K., Cheung, J., Wong, H. (2002). Comparison of event study methods for foreign firms listed on the U.S. stock exchanges. Journal of International Accounting Research. 175-90.

Chan, K., Farrell, B., Lee, P. (2008). Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory. 27(2), 161-180.

Chan, K., Chan, K., Seow, G., Tam, K. (2009). Ranking Accounting Journals using dissertation citation analysis: A research note. Accounting, Organizations and Society. 875-885.

Chan, K., Jacob, R., Lee, P., Seow, G.S. (2012). The effects of Section 404 of Sarbanes-Oxley Act of 2002 on the audit fees of foreign firms listed on US exchanges. Review of Accounting and Finance. 11(3), 236-256.

Chan, K., Chan, K., Wong, H. (2014). A Retrospective Analysis of Auditing Research (1975-2009). International Journal of Accounting and Information Management. 22(1), 33-48.

Chan, K., El-Gazzar, S., Jacob, R., Lee, P. (2015). Compliance and determinants of U.S.-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline. Journal of Financial Regulation and Compliance. 161-178.

Chan, K., Wong, A., Wong, H. (2016). A Complementary Examination of Author Characteristics of Finance Journals. Managerial Finance. 42(4), 365-375.

Chan, K., Farrell, B., Healy, P., Wong, A. (2016). Law and Reporting Compliance Confidence. Journal of Accounting, Ethics & Public Policy . 17(4), 1003-1018.

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Faculty and Staff

Students have described Schaeberle Professor of Accounting Kam Chan, PhD, as caring, attentive, and a true scholar. If you get the chance to sit in on one of his accounting classes, you'll find a challenging, but understanding professor who pays great attention to detail and who has deep knowledge of his field.