Accounting

Education

  • PHD, Univ of Texas San Antonio
  • BA, Univ of Arkansas Fayetteville
  • BS, Univ of Arkansas Fayetteville
  • MA, Univ of Arkansas Fayetteville

Assistant Professor of Accounting

Contact Information

Viet T. Pham is an assistant professor of accounting at Susquehanna University. He earned his doctorate in Accounting from the University of Texas at San Antonio after receiving his Master of Accountancy and Bachelor of Science in Business and Administration from the University of Arkansas at Fayetteville. Pham’s research interests include corporate culture, diversity, public policy, debt contracting, financial reporting quality, and auditing. His research has been published in elite accounting and finance journals such as Journal of Corporate Finance, Journal of Business Ethics, Accounting and Finance, Australian Accounting Review, and Review of Quantitative Finance and Accounting. Prior to joining Susquehanna University, he was an assistant professor of accountancy at Wright State University where he taught courses in management accounting, financial accounting, and federal income tax for undergraduate and MBA students. At Susquehanna University, he teaches advanced financial accounting, and managerial accounting.

Personal website: https://sites.google.com/view/vietpham

Academic Experiences

Susquehanna University, Assistant Professor of Accounting, 2022 - Present
Wright State University, Assistant Professor of Accountancy, 2020 - 2022

 

Education

University of Texas, San Antonio TX
Ph.D. in Accounting

University of Arkansas, Fayetteville AR
Master of Accountancy

University of Arkansas, Fayetteville AR
B.S.B.A. in Accounting and Finance


Publications

  1. “Perceptions of Corporate Corruption Culture and Debt Contracting” with Jie Hao, Daniela Sanchez, and Juan Manuel Sanchez. Journal of Corporate Finance, 2021
    • Journal Rankings: A* (ABDC), 4 (ABS)
    • Citations: 1 (as of 5/2023)
  2. “The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption” with Jie Hao, and Meng Guo. Journal of Business Ethics, 2022
    • Journal Rankings: A (ABDC), 3 (ABS), FT 50 Journal List
    • Citations: 11 (as of 5/2023)
  3. “COVID-19 Disclosures and Market Uncertainty: Evidence from 10-Q Filings” with Jie Hao. Australian Accounting Review, 2022
    • Journal Rankings: B (ABDC), 2 (ABS)
    • Citations: 8 (as of 5/2023)
  4. “Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor” with Simon Fung and K.K. Raman. Review of Quantitative Finance and Accounting, 2022
    • Journal Rankings: B (ABDC), 3 (ABS)
    • Citations:
  5. “The ASC 606 Standard, Revenue Informativeness, and Analysts Forecast Quality” with Jie Hao. Accounting and Finance, 2022
    • Journal Rankings: A (ABDC), 2 (ABS)
    • Citations: 1 (as of 5/2023)

 

Papers in the Review Process:

  1. “Impression Management Strategy — The Relationship between Accounting Narrative Obfuscation and Financial Graph Distortion” with Jeff Boone, Jie Hao, and Cheryl Linthicum – preparing for 3rd round review at The British Accounting Review. Journal Rankings: A* (ABDC), 3 (ABS)
  2. “Do managers disclose or withhold COVID-19 disclosures? Evidence from 10-Q filings” with Jie Hao and Hui Lin – preparing for 2nd round review at Accounting and Business Research. Journal Rankings: A (ABDC), 3 (ABS)
  3. “Stuck in Traffic: Do Auditors Price Traffic Congestion?” with Jie Hao – preparing for 2nd round review at The British Accounting Review. Journal Rankings: A* (ABDC), 3 (ABS)
  4. “Female CFOs and Relationship Lending: Implication from Gender Socialization Theory” with Jie Hao – under review at Journal of Management. Journal Rankings: A* (ABDC), 4* (ABS)
  5. “The Costs of Being Stuck in Traffic: Evidence from Debt Contracting” with Jie Hao – prepare to submit at Review of Finance. Journal Rankings: A* (ABDC), 4 (ABS)

 

Working Papers Preparing for Journal Submission

  1. “Traffic Congestion and ESG Performance” with Liu Bo, Jie Hao, and Dana Zhang
  2. “Client Lending Relationships and Audit Production” with Jie Hao
  3. “Audit Partner Assignments: Evidence from The Matching of Audit Partners Ability and Client Engagement Risk” with Sharad Asthana, Jie Hao, and K.K. Raman
  4. “The CEO Gender Compensation Pay Gap: Do CEO Ability and Labor Market Ability Matter?” with Jie Hao, Daniela Sanchez, and Juan Manuel Sanchez.

 

Teaching Experiences

Susquehanna University

  1. Spring 2023: ACCT 415 - Advanced Accounting; ACCT 330 - Managerial Accounting
  2. Fall 2022: ACCT 330 - Managerial Accounting; ACCT 301 - Intermediate Accounting I

Wright State University

  1. Spring 2022: MBA 5100 - Survey of Financial Accounting; ACC 3230 - Management Accounting
  2. Fall 2021: MBA 5100 - Survey of Financial Accounting; ACC 3043 - Federal Income Tax I
  3. Spring 2021: ACC 3230 - Management Accounting; ACC 2020 - Accounting Principles II
  4. Fall 2020: ACC 3230 - Management Accounting

University of Texas – San Antonio

  1. Spring 2020: ACCT 3043 - Federal Income Taxation
  2. Spring 2019: ACCT 3043 - Federal Income Taxation
  3. Spring 2018: ACCT 2013 - Principles of Accounting I

 

Academic Services

  1. Reviewer – Journals:
    International Accounting, Auditing, and Performance Evaluation
    Finance Economics Letters
    Review of Quantitative Finance and Accounting
  2. Reviewer – Conferences:
    2019 AAA Annual Meeting
    2018 AAA Annual Meeting
  3. Discussant
    2018 AAA Annual Meeting

 

University Services

1. Susquehanna University

  • University-level services:
    • Elected to serve in the Advisory Committee on Religious Life
    • Susquehanna Success Day I (February 2023): represented the Accounting Department at the Academic Programs Fair
    • Participated in Early career faculty support group (2022 - present)
    • Faculty co-advisor to Susquehanna Asian Students Association (2022 - present)
    • Lunch with the Board of Trustees 2022 (October 2022)
    • Faculty server at the 2022 Thanksgiving Dinner (November 2022)
  • School-level services (at Sigmund Weis School of Business):
    • Assessment and Curriculum Committee – Member (2022 – present)
    • SWSB Core Curriculum Sub Committee – Member (2022)
    • Participated in SWSB Saturday (February 2023)
    • Participated in the Beta Gamma Sigma 2023 Induction Ceremony (April 2023)
    • Academic Program Meet and Greet (October 2022)

2. Wright State University:

  • University-level services:
    • Vietnamese Language Proficiency Exam - Examiner (2022)
      School-level services (at Raj Soin College of Business):
    • Financial Accounting Track Committee – Member (2020 – 2022)
    • Graduate Curriculum Committee – Member (2021 – 2022)

3. University of Texas - San Antonio:

  • School-level Services (at the Carlos Alvarez College of Business):
    • Business Databases Liaison (2018-2020)

 

Community Services

  1. Arkansas CEO Global Chapter, President, 2015-2016
  2. ALPFA University of Arkansas Student Chapter, Fundraising Officer, 2013-2015

 

Research Presentations at Conferences and Workshops

  1. 2022 Susquehanna University Research Seminar: “Stuck in Traffic: Do Auditors Price Traffic Congestion?” (Presenter)
  2. 2021 Susquehanna University Research Seminar: “Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor” (Presenter)
  3. 2019 AAA/Deloitte/J. Michael Cook Doctoral Consortium: “Audit Partner Assignments: Evidence from the Matching of Audit Partners Ability and Client Engagement Risk” (Presenter - Dissertation)
  4. 2019 Washburn University Research Seminar: “Audit Partner Assignments: Evidence from the Matching of Audit Partners Ability and Client Engagement Risk” (Presenter)
  5. 2019 Wright State University Research Seminar: “Audit Partner Assignments: Evidence from the Matching of Audit Partners Ability and Client Engagement Risk” (Presenter)
  6.  2019 AAA Annual Meeting: ”Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor” (Presenter)
  7. 2019 AAA Annual Meeting: “Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211” (Co-Author presented)
  8. 2019 AAA Auditing Midyear Meeting: “Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211” (Co-Author presented)
  9. 2019 Southwest Regional Meeting: “Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211” (Co-Author presented)
  10. 2018 AAA Annual Meeting: “Perceptions of Corporate Corruption Culture and Debt Contracting” (Presenter)
  11. 2018 UTSA Research Tank: “Perceptions of Corporate Corruption Culture and Debt Contracting” (Presenter)
  12. 2018 AAA Annual Meeting: “The CEO Gender Compensation Pay Gap: Do CEO Ability and Labor Market Ability Matter?” (Co-Author presented)
  13. 2018 UTSA Research Tank: “The CEO Gender Compensation Pay Gap: Do CEO Ability and Labor Market Ability Matter?” (Co-Author presented)

 

Academic Awards and Funding

  1. Wright State University Online Teaching and Learning Community Fellow (2021)
  2. AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow (2019)
  3. UTSA College of Business Ph.D. Fellowship (2017-2020)
  4. UTSA College of Business Ph.D. Excellence Fund (2018)
  5. UTSA Graduate Student Professional Development Awards (2018)
  6. Rawls College Graduate Scholarship (2016)

 

Professional Experiences

  1. University of Texas, San Antonio TX, Graduate Research Assistant/ Teaching Assistant, 2017- 2020
  2. Arvest Bank, Little Rock AR, Corporate Tax Intern, 2016
  3. University of Arkansas, Fayetteville AR, Graduate Teaching Assistant (to Dr. Karen Pincus), 2016
  4. University of Arkansas, Fayetteville AR, Graduate Research Assistant (to Dr. Jonathan Shipman, Dr. Ken Bills), 2015-2016
  5. Ernst and Young LLP, Hanoi Vietnam, Assurance Intern, 2013
  6. Vietnam Investment Securities Company, Hanoi Vietnam, Financial Analyst Intern, 2013

 

Professional Memberships

  1. American Accounting Association
  2. Accounting and Finance Association of Australia and New Zealand
  3. Beta Gamma Sigma
  • ACCT-230: Managerial Accounting
  • ACCT-301: Intermediate Accounting I
  • ACCT-415: Advanced Accounting
  • ACCT-503: Internship

About Me

Viet T. Pham is an assistant professor of accounting at Susquehanna University. He earned his doctorate in Accounting from the University of Texas at San Antonio after receiving his Master of Accountancy and Bachelor of Science in Business and Administration from the University of Arkansas at Fayetteville. Pham’s research interests include corporate culture, diversity, public policy, debt contracting, financial reporting quality, and auditing. His research has been published in elite accounting and finance journals such as Journal of Corporate Finance, Journal of Business Ethics, Accounting and Finance, Australian Accounting Review, and Review of Quantitative Finance and Accounting. Prior to joining Susquehanna University, he was an assistant professor of accountancy at Wright State University where he taught courses in management accounting, financial accounting, and federal income tax for undergraduate and MBA students. At Susquehanna University, he teaches advanced financial accounting, and managerial accounting.

Personal website: https://sites.google.com/view/vietpham

Professional Experience

Academic Experiences

Susquehanna University, Assistant Professor of Accounting, 2022 - Present
Wright State University, Assistant Professor of Accountancy, 2020 - 2022

 

Education

University of Texas, San Antonio TX
Ph.D. in Accounting

University of Arkansas, Fayetteville AR
Master of Accountancy

University of Arkansas, Fayetteville AR
B.S.B.A. in Accounting and Finance


Publications

  1. “Perceptions of Corporate Corruption Culture and Debt Contracting” with Jie Hao, Daniela Sanchez, and Juan Manuel Sanchez. Journal of Corporate Finance, 2021
    • Journal Rankings: A* (ABDC), 4 (ABS)
    • Citations: 1 (as of 5/2023)
  2. “The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption” with Jie Hao, and Meng Guo. Journal of Business Ethics, 2022
    • Journal Rankings: A (ABDC), 3 (ABS), FT 50 Journal List
    • Citations: 11 (as of 5/2023)
  3. “COVID-19 Disclosures and Market Uncertainty: Evidence from 10-Q Filings” with Jie Hao. Australian Accounting Review, 2022
    • Journal Rankings: B (ABDC), 2 (ABS)
    • Citations: 8 (as of 5/2023)
  4. “Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor” with Simon Fung and K.K. Raman. Review of Quantitative Finance and Accounting, 2022
    • Journal Rankings: B (ABDC), 3 (ABS)
    • Citations:
  5. “The ASC 606 Standard, Revenue Informativeness, and Analysts Forecast Quality” with Jie Hao. Accounting and Finance, 2022
    • Journal Rankings: A (ABDC), 2 (ABS)
    • Citations: 1 (as of 5/2023)

 

Papers in the Review Process:

  1. “Impression Management Strategy — The Relationship between Accounting Narrative Obfuscation and Financial Graph Distortion” with Jeff Boone, Jie Hao, and Cheryl Linthicum – preparing for 3rd round review at The British Accounting Review. Journal Rankings: A* (ABDC), 3 (ABS)
  2. “Do managers disclose or withhold COVID-19 disclosures? Evidence from 10-Q filings” with Jie Hao and Hui Lin – preparing for 2nd round review at Accounting and Business Research. Journal Rankings: A (ABDC), 3 (ABS)
  3. “Stuck in Traffic: Do Auditors Price Traffic Congestion?” with Jie Hao – preparing for 2nd round review at The British Accounting Review. Journal Rankings: A* (ABDC), 3 (ABS)
  4. “Female CFOs and Relationship Lending: Implication from Gender Socialization Theory” with Jie Hao – under review at Journal of Management. Journal Rankings: A* (ABDC), 4* (ABS)
  5. “The Costs of Being Stuck in Traffic: Evidence from Debt Contracting” with Jie Hao – prepare to submit at Review of Finance. Journal Rankings: A* (ABDC), 4 (ABS)

 

Working Papers Preparing for Journal Submission

  1. “Traffic Congestion and ESG Performance” with Liu Bo, Jie Hao, and Dana Zhang
  2. “Client Lending Relationships and Audit Production” with Jie Hao
  3. “Audit Partner Assignments: Evidence from The Matching of Audit Partners Ability and Client Engagement Risk” with Sharad Asthana, Jie Hao, and K.K. Raman
  4. “The CEO Gender Compensation Pay Gap: Do CEO Ability and Labor Market Ability Matter?” with Jie Hao, Daniela Sanchez, and Juan Manuel Sanchez.

 

Teaching Experiences

Susquehanna University

  1. Spring 2023: ACCT 415 - Advanced Accounting; ACCT 330 - Managerial Accounting
  2. Fall 2022: ACCT 330 - Managerial Accounting; ACCT 301 - Intermediate Accounting I

Wright State University

  1. Spring 2022: MBA 5100 - Survey of Financial Accounting; ACC 3230 - Management Accounting
  2. Fall 2021: MBA 5100 - Survey of Financial Accounting; ACC 3043 - Federal Income Tax I
  3. Spring 2021: ACC 3230 - Management Accounting; ACC 2020 - Accounting Principles II
  4. Fall 2020: ACC 3230 - Management Accounting

University of Texas – San Antonio

  1. Spring 2020: ACCT 3043 - Federal Income Taxation
  2. Spring 2019: ACCT 3043 - Federal Income Taxation
  3. Spring 2018: ACCT 2013 - Principles of Accounting I

 

Academic Services

  1. Reviewer – Journals:
    International Accounting, Auditing, and Performance Evaluation
    Finance Economics Letters
    Review of Quantitative Finance and Accounting
  2. Reviewer – Conferences:
    2019 AAA Annual Meeting
    2018 AAA Annual Meeting
  3. Discussant
    2018 AAA Annual Meeting

 

University Services

1. Susquehanna University

  • University-level services:
    • Elected to serve in the Advisory Committee on Religious Life
    • Susquehanna Success Day I (February 2023): represented the Accounting Department at the Academic Programs Fair
    • Participated in Early career faculty support group (2022 - present)
    • Faculty co-advisor to Susquehanna Asian Students Association (2022 - present)
    • Lunch with the Board of Trustees 2022 (October 2022)
    • Faculty server at the 2022 Thanksgiving Dinner (November 2022)
  • School-level services (at Sigmund Weis School of Business):
    • Assessment and Curriculum Committee – Member (2022 – present)
    • SWSB Core Curriculum Sub Committee – Member (2022)
    • Participated in SWSB Saturday (February 2023)
    • Participated in the Beta Gamma Sigma 2023 Induction Ceremony (April 2023)
    • Academic Program Meet and Greet (October 2022)

2. Wright State University:

  • University-level services:
    • Vietnamese Language Proficiency Exam - Examiner (2022)
      School-level services (at Raj Soin College of Business):
    • Financial Accounting Track Committee – Member (2020 – 2022)
    • Graduate Curriculum Committee – Member (2021 – 2022)

3. University of Texas - San Antonio:

  • School-level Services (at the Carlos Alvarez College of Business):
    • Business Databases Liaison (2018-2020)

 

Community Services

  1. Arkansas CEO Global Chapter, President, 2015-2016
  2. ALPFA University of Arkansas Student Chapter, Fundraising Officer, 2013-2015

 

Research Presentations at Conferences and Workshops

  1. 2022 Susquehanna University Research Seminar: “Stuck in Traffic: Do Auditors Price Traffic Congestion?” (Presenter)
  2. 2021 Susquehanna University Research Seminar: “Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor” (Presenter)
  3. 2019 AAA/Deloitte/J. Michael Cook Doctoral Consortium: “Audit Partner Assignments: Evidence from the Matching of Audit Partners Ability and Client Engagement Risk” (Presenter - Dissertation)
  4. 2019 Washburn University Research Seminar: “Audit Partner Assignments: Evidence from the Matching of Audit Partners Ability and Client Engagement Risk” (Presenter)
  5. 2019 Wright State University Research Seminar: “Audit Partner Assignments: Evidence from the Matching of Audit Partners Ability and Client Engagement Risk” (Presenter)
  6.  2019 AAA Annual Meeting: ”Client Corruption Culture and Audit Quality: The Conditioning Effect of the Competitive Position of the Incumbent Auditor” (Presenter)
  7. 2019 AAA Annual Meeting: “Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211” (Co-Author presented)
  8. 2019 AAA Auditing Midyear Meeting: “Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211” (Co-Author presented)
  9. 2019 Southwest Regional Meeting: “Does the Gender of Audit Partners Matter? Evidence from the Adoption of Rule 3211” (Co-Author presented)
  10. 2018 AAA Annual Meeting: “Perceptions of Corporate Corruption Culture and Debt Contracting” (Presenter)
  11. 2018 UTSA Research Tank: “Perceptions of Corporate Corruption Culture and Debt Contracting” (Presenter)
  12. 2018 AAA Annual Meeting: “The CEO Gender Compensation Pay Gap: Do CEO Ability and Labor Market Ability Matter?” (Co-Author presented)
  13. 2018 UTSA Research Tank: “The CEO Gender Compensation Pay Gap: Do CEO Ability and Labor Market Ability Matter?” (Co-Author presented)

 

Academic Awards and Funding

  1. Wright State University Online Teaching and Learning Community Fellow (2021)
  2. AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow (2019)
  3. UTSA College of Business Ph.D. Fellowship (2017-2020)
  4. UTSA College of Business Ph.D. Excellence Fund (2018)
  5. UTSA Graduate Student Professional Development Awards (2018)
  6. Rawls College Graduate Scholarship (2016)

 

Professional Experiences

  1. University of Texas, San Antonio TX, Graduate Research Assistant/ Teaching Assistant, 2017- 2020
  2. Arvest Bank, Little Rock AR, Corporate Tax Intern, 2016
  3. University of Arkansas, Fayetteville AR, Graduate Teaching Assistant (to Dr. Karen Pincus), 2016
  4. University of Arkansas, Fayetteville AR, Graduate Research Assistant (to Dr. Jonathan Shipman, Dr. Ken Bills), 2015-2016
  5. Ernst and Young LLP, Hanoi Vietnam, Assurance Intern, 2013
  6. Vietnam Investment Securities Company, Hanoi Vietnam, Financial Analyst Intern, 2013

 

Professional Memberships

  1. American Accounting Association
  2. Accounting and Finance Association of Australia and New Zealand
  3. Beta Gamma Sigma

Courses Taught

  • ACCT-230: Managerial Accounting
  • ACCT-301: Intermediate Accounting I
  • ACCT-415: Advanced Accounting
  • ACCT-503: Internship