Singelyn Graduate School of Business

Dr. Koo

  • Education & Certification:
    • PhD, Oklahoma State University
  • Teaching Interest:
    • Accounting Information Systems
    • International Accounting
    • Financial Accounting
  • Professional Experiences
  • Research Interest:
    • Continuous reporting/auditing
    • Firm valuation and financial statement disclosure
  • Recent Publications
    • "The effect of diversification on auditor selection in business groups: A case from Taiwan", with Wen-Ching Chang and Huey-Yeh Lin. International Review of Economics & Finance, Vol. 49, May 2017, pp. 422-436.
    • Lin, H.Y., Farhani, N.H. and Koo, M. (2016) The Impact of Macroeconomic Factors on Credit Risk in Conventional Banks and Islamic Banks: Evidence from Indonesia. International Journal of Financial Research (IJFR), Volume 7, No. 4.
    • Taylor, C. and Koo, M. (2015) Voluntary Disclosures and Analysts’ Forecast Dispersion. International Journal of Business, Accounting, and Finance (IJBAF), Volume 9, Number 1, pp 161-173.
    • D. He, and L. Guan. “The rounding of revenues and earnings by publicly-listed companies in the United States 1950-2010: An empirical analysis,” International Journal of Management, Vol. 30, No. 3, 2013.
    •  S.H. Wu, S. Lin, and S.H. Li. “Impact of market segmentation on value relevance of accounting information: Evidence from China,” Asia Pacific Journal of Accounting and Economics Accounting Symposium Special Issue, Vol. 19, No. 1, 2012.