Kinsun Tam

Position: Assistant Professor
Office: (518) 956-8353
Email: tam (at)
Curriculum Vitae

Ph.D., University of Connecticut, 1999

Passed Uniform CPA Exam in Massachusetts

Academic Subfields
Accounting Information Systems

Financial Accounting

Research Interests
My research interests are primarily in Accounting Information Systems and Financial Accounting. I am interested in computer programming, XBRL, XML, database, automated internal controls, computer networking & security, manipulations in financial reporting, and accounting for derivatives. Applied Interests: Java, XML, Unix shell scripts Teaching Interests: Accounting Information Systems, Financial Accounting, and Managerial Accounting

Recent Publications
An XML schema design framework to simplify financial statement validation, (Tam) in International Journal of Digital Accounting Research, 2003, Vol. 3 (6), pp.133-164. 
Harmonization of auditor's report, (Gangolly, Hussein, Seow, Tam) in International Journal of Accounting, 2002, Vol. 37 (3), pp. 327-346. 
The usefulness of derivatives-related accounting disclosures, (Seow and Tam) in Review of Quantitative Finance and Accounting, 2002, Vol. 18, pp. 273-291. 
Foreign exchange risk and firm value: An analysis of U.S. pharmaceutical firms, (Chan, Seow, and Tam) in Managerial Finance, 2002, Vol. 28 (3), pp.57-72. 
Enterprise extension through extensible markup language, (Hussein and Tam) in International Journal of Digital Accounting Research, 2002,Vol 2 (4), pp. 157-194. 
On the design of an XML-Schema based application for business reporting: An XBRL Schema perspective, (Tam, Goel and Gangolly) in International Journal of Digital Accounting Research, 2002, Vol 2 (1), pp. 83-122. 
Pilgrims Manufacturing, Inc.: Activity-based costing versus volume-based costing, (Hussein and Tam) in Issues in Accounting Education, 2004, Vol. 19 (4), pp. 539-553. Online case is available at 
A neural network approach to compare predictive value of accounting versus market data, (Kim, Jun, and Tam) in Journal of Intelligent Information Systems, 2004, Vol 10(1), pp. 77-91. 

Graduate Courses
ACC 681 : Accounting Information Systems
ACC 682 : Analysis & Design of Accounting Databases
ACC 683 Advanced Topics in Accounting Information Systems 
ACC 680 : Research Seminar in Accounting

Undergraduate Courses
ACC 311 : Financial Accounting Theory
ACC 381 : Financial Information Systems