Parunchana Pacharn teaches courses in external reporting and financial accounting. She holds a PhD and MSc in accounting from Carnegie Mellon University, an MBA from Ohio State University, and a BBA from Thammasat University.

She joined the Goodman School of Business in 2007 as an Assistant Professor, and became an Associate Professor in 2012. Previously, she was also an Assistant Professor at the School of Management at the State University of New York (Buffalo).

At Goodman, Pacharn served as a member of many faculty committees, including the MAcc Program Committee, the Accounting Department Recruiting Committee, and the Faculty Qualifications Committee.

RESEARCH AREA

SELECTED PUBLICATIONS

Journal Articles

Brown, K., Ho, N. and Pacharn, P.. Post-CEO retirement appointments and financial accounting—Evidence from CEO turnovers, Journal of Corporate Accounting and Finance, Volume 33, 2022.

Agyemang, I., Bay, D., Cook, G. and Pacharn, P.. Individual donor support for non-profits: The roles of financial and emotional information, Behavioral Research in Accounting, 2018.

Elayan, F., Aktas, R., Brown, K. and Pacharn, P.. The Impact of the Volcker Rule on Targeted Banks, Systemic Risk, Liquidity, and Financial Reporting Quality, Journal of Economics and Business, Volume 96, 2018.

Bay, D. and Pacharn, P.. Impact of group exams in a graduate intermediate accounting class, Accounting Education: An International Journal, Volume 26, Number 4, 2017.

Brown, K., Elayan, F., Li, J., Mohammad, E., Pacharn, P. and Liu, Z.. To Exempt or Not to Exempt Non-Accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes-Oxley Act, Research in Accounting Regulation, Volume 28, Number 2, 2016.

Brown, K., Jha, R. and Pacharn, P.. Ex Ante CEO Severance Pay and Risk-Taking in the Financial Services Sector, Journal of Banking and Finance, Volume 59, 2015.

Pacharn, P., Bay, D. and Felton, S.. The impact of a flexible assessment system on students' motivation, performance and attitude, Accounting Education: An International Journal, Volume 22, Number 2, 2013.

Pacharn, P., Bay, D. and Felton, S.. Impact of a flexible evaluation system on effort and timing of study, Accounting Education: An International Journal, Volume 21, Number 5, 2012.

Li, J., Elayan, F., Meyer, T. and Pacharn, P.. The Outcome of Backdating Investigations: Economic Consequences, Market Overreaction, and Management Motives, Investment Management and Financial Innovations, Volume 9, Number 1, 2012.

Pacharn, P.. Accounting for Goodwill and Incentive to Invest in Intangible Assets, Journal of Theoretical Accounting Research, Volume 6, Number 2, 2011.

Li, J., Elayan, F., Meyer, T. and Pacharn, P.. The Economic Consequences of Accelerated Vesting of Employee Stock Options, Investment Management and Financial Innovations, Volume 7, Number 4, 2010.

Pacharn, P.. Accounting choice and optimal incentive contracts: a role of financial reporting in management performance evaluation, Advances in Management Accounting, Volume 17, Number 1, 2008.

Pacharn, P. and Zhang, Li. Accounting, Innovation, and Incentives, Journal of Engineering and Technology Management, Volume 23, Number 1, 2006.

Pacharn, P.. , 60 Labour Arbitration Cases (4th Series), .

Conference Proceedings and Presentations

Bay, D., Cook, G., Ounlert, N. and Pacharn, P.. Collusion in capital budgeting process - Annual Congress of the European Accounting Association, Glasgow, Scotland, 2015.

Agyemang, I., Bay, D., Cook, G. and Pacharn, P.. Donation Decisions: The Role of Financial and Emotional Information. - Administrative Sciences Association of Canada (ASAC) Conference, Halifax, Ontario, 2015.

Bay, D. and Pacharn, P.. Impact of Study Groups and Group Exams in an Intermediate Accounting Class - Administrative Sciences Association of Canada (ASAC) Conference, Halifax, Ontario, 2015.

Bay, D. and Pacharn, P.. Using Group Exams in an Accounting Course - International Interdisciplinary Business-Economics Advancement (IIBA) Conference, Ft. Lauderdale, Florida, 2015.

Elayan, F., Atkas, R. and Pacharn, P.. Volcker Rule: Liquidity, Systemic Risk, and Financial Reporting Quality - Administrative Sciences Association of Canada (ASAC) Conference, Halifax, Nova Scotia, 2015.

Elayan, F., Brown, K., Atkas, R. and Pacharn, P.. Volcker Rule: Liquidity, Systemic Risk, and Financial Reporting Quality - Canadian Academic Accounting Association (CAAA) Annual Conference, Toronto, Ontario, 2015.

Brown, K., Jha, R. and Pacharn, P.. The Association between Severance Pay and Risk Taking - Northern Finance Association Annual Meeting, Niagara Falls, Ontario, September, 2012.

Bay, D., Cook, G., Ounert, N. and Pacharn, P.. Collusion in the Capital Budgeting Process - American Accounting Association (AAA) Conference, Washington, District of Columbia, 2012.

Bay, D., Cook, G., Ounert, N. and Pacharn, P.. Collusion in the Capital Budgeting Process - Canadian Academic Accounting Association (CAAA), Charlottetown, Prince Edward Island, 2012.

Bay, D., Cook, G., Ounert, N. and Pacharn, P.. Collusion in the Capital Budgeting Process - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.

Elayan, F., Brown, K., Pacharn, P., Li, J. and Chu, F.. The valuation effect and motivations of voluntary compliance with auditor's attestation under Sarbanes-Oxley Act section 404 (b) - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.

Elayan, F., Brown, K., Pacharn, P., Li, J. and Chu, F.. The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation under Sarbanes-Oxley Act Section 404 (b) - World Finance Conference, Shanghai, China, 2012.

Brown, K., Jha, R. and Pacharn, P.. The Association between Severance Pay and Risk Taking - Financial Management Association, Denver, Colorado, October, 2011.

Pacharn, P., Bay, D. and Felton, S.. How Allowing Students Input into the Design of a Course Evaluation Scheme Affects Learning Strategies, Motivation, Outcomes and Student Attitudes - International Technology, Education and Development Converence, Valencia, Spain, March, 2011.

Brown, K., Jha, R. and Pacharn, P.. The Association between Severance Pay and Risk Taking - MIdwest Finance Association, Chicago, Illinois, March, 2011.

Li, J., Elayan, F., Meyer, T. and Pacharn, P.. Option Backdating: Market Overreaction and Management Motives - International Conference on Interdisciplinary Social Sciences, New Orleans, Louisiana, 2011.

Elayan, F., Li, J., Meyer, T. and Pacharn, P.. Option Backdating: Market Overreaction and Management Motives - Canadian Academic Accounting Association (CAAA), Toronto, Ontario, 2011.

Li, J., Elayan, F., Meyer, T. and Pacharn, P.. Option Backdating: Market Overreaction and Management Motives - Administrative Sciences Association of Canada (ASAC) Conference, Montreal, Quebec, 2011.

Brown, K., Jha, R. and Pacharn, P.. Performance consequences of the adoption of executive severance packages - Financial Management Association (FMA) Annual Meeting, Denver, Colorado, 2011.

Brown, K., Jha, R. and Pacharn, P.. Performance consequences of the adoption of executive severance packages - Administrative Sciences Association of Canada (ASAC) Conference, Montreal, Quebec, 2011.

Brown, K., Jha, R. and Pacharn, P.. Performance consequences of the adoption of executive severance packages - Wilfrid Laurier University Accounting Workshop, Waterloo, Ontario, 2011.

Li, J., Elayan, F., Meyer, T. and Pacharn, P.. The Outcome of Backdating Investigation: Economic Consequences, Market Overreaction, and Management Motives - Asia-Pacific Conference on International Accounting Issues, Beijing, China, 2011.

Brown, K., Pacharn, P. and Patterson, E.. Severance Pay: Incentives for Recruitment, Risk-Taking, or Performance? - Management Accounting Section Research and Case Conference , Seattle, Washington, January, 2010.

Brown, K., Pacharn, P. and Patterson, E.. The Firing of CEOs and Severance Pay - Brock University Faculty of Business Workshop, St. Catharines, Ontario, 2006.

Book, K., Pacharn, P. and Patterson, E.. The Firing of CEOs and Severance Pay - University at Buffalo, the State University of New York, Buffalo, Buffalo, New York, 2005.

Pacharn, P.. Accounting choice and optimal incentive contracts: a role of financial reporting in management performance evaluation - University at Buffalo, the State University of New York, Buffalo, New York, 2002.

Pacharn, P.. Accounting choice and optimal incentive contracts: a role of financial reporting in management performance evaluation - Yale University Annual Conference, New Haven, Connecticut, 2002.

Pacharn, P.. Accounting choice and optimal incentive contracts: a role of financial reporting in management performance evaluation - Carnegie Mellon University Annual Accounting Conference, Pittsburgh, Pennsylvania, 2001.