Victoria Chiu

Dr. Chiu received her Ph.D. in Accounting from Rutgers, The State University of New Jersey in 2013. She joined the Department of Accounting, Finance and Law at SUNY Oswego in 2016 and was promoted to Associate Professor of Accounting in 2019. Dr. Chiu has taught undergraduate and graduate courses including Principles of Accounting I, Principles of Accounting II, Cost Accounting and MBA Management Accounting. Prior to joining SUNY Oswego, Dr. Chiu was an Assistant Professor at SUNY New Paltz (2013-2016) and the Dean’s Distinguished Graduate Instructor at Rutgers University (2012-2013). Dr. Chiu previously worked at Crowe (TW) CPAs in Taichung, Taiwan and was the doctoral fellow at the 2011 American Accounting Association/Deloitte Foundation/J. M. Cook Doctoral Consortium.

Research

Dr. Chiu’s research mainly contributes to the application of bibliometrics in accounting to reveal the characteristics and intellectual structure within accounting subfields. She also conducts research in fraud detection, data analytics and textual analysis in accounting, continuous audit, and accounting pedagogy. Dr. Chiu’s research has been published in reputable peer-reviewed journals such as the International Journal of Accounting Information Systems, Accounting & Finance, Issues in Accounting Education, Journal of Accounting Literature, Journal of Emerging Technologies in Accounting, and Journal of Forensic Accounting Research.. She has published over 25 journal articles and was the recipient of two Best Faculty Paper Awards at the 2018 and 2017 American Accounting Association Annual Meetings (SET Research Workshops). 

Dr. Chiu’s research articles were presented at multiple conferences including the American Accounting Association (AAA) Annual Meeting, AAA Regional/Midyear Meetings and European Accounting Association Annual Congress. She is a former Associate Editor of the International Journal of Accounting Information Systems. Currently, she serves as an Editorial Board member of the International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting and International Journal of Computer Auditing. She also reviews for the Journal of Information Systems, PLOS One, and Managerial Auditing Journal. Since 2009, Dr. Chiu has been an active member of the American Accounting Association and the Strategic and Emerging Technologies section. She served on the AAA Research and Publications Committee (2023-2024) and the Innovation in Accounting Education Awards Committee (2019-2020).

Specialty areas:

• Accounting bibliometrics

• Fraud detection

• Data analytics and textual analysis in accounting

Publications

• Booker, A., V. Chiu, N. Groff, and V.J. Richardson. 2024. AIS Research Opportunities Utilizing Machine Learning: From a Meta-Theory of Accounting Literature. International Journal of Accounting Information Systems. 52: 100661. https://doi.org/10.1016/j.accinf.2023.100661
• Chiu, T., V. Chiu, A. Wang, T. Wang, and Y. Wang. 2024. Respond or Not? Analyst Recommendation and Companies’ Press Releases After Adverse Events. Accounting & Finance https://doi.org/10.1111/acfi.13260 (in-press). 
• Liu, Q., V. Chiu, and A. Baldwin. 2024. The Authorship Origins of Accounting Information Systems and Emerging Technologies Research: An Analysis of Accounting Information Systems Journals. The International Journal of Digital Accounting Research. 24: 23-56. https://doi.org/10.4192/1577-8517-v24_2 
• Baldwin, A. A., V. Chiu, Q. Liu, and B. Muehlmann. 2023. Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula. Journal of Emerging Technologies in Accounting 20 (2):11-28 https://doi.org/10.2308/JETA-2021-034 
• Chiu, T., V. Chiu, T. Wang, and Y. Wang. 2022. Using Textual Analysis to Detect Initial Coin Offering Frauds. Journal of Forensic Accounting Research 7 (1):165-183. https://doi.org/10.2308/JFAR-2021-001 
• Wang, T., V. Chiu, Y. Wang and T. Chiu. 2022. Teaching Business Transaction Cycles using Hands-on Activities Approach. Journal of Emerging Technologies in Accounting 19 (2): 171–186 https://doi.org/10.2308/JETA-2020-066
• Baldwin, A.A., V. Chiu, and Q. Liu. 2022. A Bibliometric Analysis of the AIS Educator Journal. AIS Educator Journal 17 (1): 30–40. https://doi.org/10.3194/1935-8156-17.1.30  
• Liu, Q., V. Chiu, B. W. Muehlmann, and A. A. Baldwin. 2021. Bringing Scholarly Data Analytics Knowledge Using Emerging Technology Tools in Accounting into Classrooms: A Bibliometric Approach. Issues in Accounting Education 36 (4):153-181. https://doi.org/10.2308/ISSUES-19-079 
• Wang, Y., T. Chiu and V. Chiu. 2020. Redesigning Business Process to Comply with the New Revenue Recognition Standard using Process Mining. Journal of Emerging Technologies in Accounting. 17 (1):149-163.https://doi.org/10.2308/jeta-19-03-30-12 
• Chiu, V., Q. Liu, B. Muehlmann, and A. A. Baldwin. 2019. A Bibliometric Analysis of Accounting Information Systems Journals and their Emerging Technologies Contributions. International Journal of Accounting Information Systems. 32 (1): 24-43 https://doi.org/10.1016/j.accinf.2018.11.003 
• Chan, D.Y., V. Chiu, and M.A. Vasarhelyi. 2018. Continuous Auditing: A Book of Theory and Application. Emerald Publishing Limited. https://doi.org/10.1108/978-1-78743-413-420181019 
• Muehlmann, B., V. Chiu, and Q. Liu. 2015. Emerging Technologies Research in Accounting: JETA's First Decade. Journal of Emerging Technologies in Accounting 12 (1): 17-50. https://doi.org/10.2308/jeta-51245 
• Chiu, V., Q. Liu, and M. Vasarhelyi. 2014. The Development and Intellectual Structure of Continuous Auditing Research. Journal of Accounting Literature 33 (1-2): 37-57. https://doi.org/10.1016/j.acclit.2014.08.001 
• Chiu, V., T. Gershberg, A.J. Sannella, and M.A. Vasarhelyi. 2014. Does a Live Instructor Matter? Journal of Emerging Technologies in Accounting 11 (1): 1-25. https://doi.org/10.2308/jeta-51058 
• Gray, G., V. Chiu, Q. Liu, and P. Li. 2014. The Expert Systems Life Cycle in AIS Research: What Does It Mean for Future AIS Research? International Journal of Accounting Information Systems 15 (4): 423-451. https://doi.org/10.1016/j.accinf.2014.06.001 
• Chakraborty, V., V. Chiu, and M.A. Vasarhelyi. 2014. Automatic Classification of Accounting Literature. International Journal of Accounting Information Systems 15 (2): 122-148. https://doi.org/10.1016/j.accinf.2014.01.001 

Peer Reviewed Conferences

• Wang, Y., T. Chiu, V. Chiu, and M. A. Vasarhelyi. 2024. Detecting Suspicious Transactions Using Deep Learning-based Process Mining. 2024 Joint Midyear Meeting of the AIS and SET Sections. American Accounting Association.

• Chiu, V., Q. Liu and A. A. Baldwin. 2022. A Bibliometric Analysis of the Journal of Information Systems. AAA 2022 Annual Meeting Strategic and Emerging Technologies Workshop.

• Liu, Q., V. Chiu and A. A. Baldwin. 2022. The Origins of Accounting Information Systems and Emerging Technologies Research: An Analysis of AIS Journals. AAA 2022 Annual Meeting.

• Baldwin, A., V. Chiu, and Q. Liu. 2021. A Bibliometric Analysis of Accounting Information Systems Journals. 2021 AIS Educator Annual Conference.

• Wang, Y., T. Chiu, V. Chiu, and M. A. Vasarhelyi. 2021. Detecting Suspicious Transactions using Deep-Learning based Process Mining. AAA 2021 Annual Meeting.

• Baldwin, A.A., V. Chiu, Q. Liu, and B. Muehlmann. 2019. Accounting Accreditation Standard A5: Information Technology, Data Analytics and Emerging Technologies in the Curriculum. AAA 2019 Annual Meeting, San Francisco, C.A.

• Wang, Y., Q. Liu, V. Chiu and G. Gray. 2019. Back to Basics: Finding Deeper Diagnostic Power in Quarterly Accounting Ratios for Efficient, Effective, and Confident Fraud Assessment and Discovery. AAA 2019 Annual Meeting, San Francisco, C.A.

• Liu, Q., V. Chiu, B. Muehlmann, and A.A. Baldwin. 2018. Bringing Emerging Technology Research in Accounting Classrooms ― A Bibliometric Approach Applying AACSB’s New Accounting Standard A5. AAA 2018 Annual Meeting Strategic and Emerging Technologies Workshop, Washington, D.C. (Recipient, Best Faculty Paper Award).

• Chiu, V., Q. Liu, B. Muehlmann, and A. Baldwin. 2017. A Bibliometric Analysis of Accounting Information Systems Journals and Their Emerging Technologies. AAA 2017 Annual Meeting Strategic and Emerging Technologies Workshop, San Diego (Recipient, Best Faculty Paper Award).

• Chiu, V. and M.A. Vasarhelyi. 2016. The Advancement of Behavioral Accounting Research – A Taxonomic Analysis on Research Characteristics. AAA 2016 Annual Meeting, NYC, NY.

• Muehlmann, B., V. Chiu, and Q. Liu. 2015. Emerging Technologies Research in Accounting: JETA's First Decade. AAA 2015 Annual Meeting, Chicago, IL.

• Gray, G., V. Chiu, Q. Liu, and P. Li. 2014. The Expert Systems Life Cycle in AIS Research: What Does It Mean for Future AIS Research? AAA 2014 Annual Meeting, GA.

Awards and Honors

• Nominee of the Provost’s Award for Scholarly and Creative Activity, Apr. 2020.
• Professor Recognition Award (student nomination), Residence Hall Association, SUNY Oswego, Apr. 2019.
• Individual Development Award (UUP), SUNY Oswego, 2019 and 2020.
• Best Faculty Paper Award, AAA Strategic and Emerging Technologies 27th Annual Research Workshop, AAA Annual Meeting, Washington, D.C., Aug. 2018.
• Professor Recognition Award (student nomination), Residence Hall Association, SUNY Oswego, Apr. 2018.
• Best Faculty Paper Award, AAA Strategic and Emerging Technologies 26th Annual Research Workshop, AAA Annual Meeting, San Diego, C.A., Aug. 2017.
• Professor Recognition Award (student nomination), Residence Hall Association, SUNY Oswego, Feb. 2017.
• Early Start Research Grant Recipient, SUNY Oswego, 2016.
• Beta Gamma Sigma Lifetime Member, 2014.
• Dean's Distinguished Graduate Instructorship Recipient, Rutgers Business School, 2012.
• AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, Lake Tahoe, CA, 2011.

Education

• Ph.D., Accounting, Rutgers Business School, Rutgers University, 2013
• BS, Accounting, National Changhua University of Education. Changhua, Taiwan, 2008 (Summa Cum Laude)

Classes taught

Fall 2024:
ACC 202 - Principles Of Accounting II
ACC 310 - Cost Accounting