Kang Cheng

Dr. Kang Cheng is an Associate Professor in the Department of Accounting & Finance at Morgan State University's School of Business and Management. He holds a Ph.D. in Accountancy from The George Washington University (1999). His research focuses on financial reporting standards, fair value accounting, international accounting convergence (IFRS), and earnings management practices. He has contributed to prominent journals like CPA Journal and Journal of Corporate Accounting and Finance, addressing topics such as business combinations, intangible assets valuation, and M&A accounting under IFRS frameworks.

His publications analyze critical issues including pushdown accounting implications, challenges in mark-to-market practices during market inactivity, and the impact of ownership vs control-based consolidation methods. Recent work explores non-GAAP earnings disclosures and syndicated loan borrowers' financial strategies.

Dr. Cheng's academic contributions emphasize practical applications of accounting standards in global markets and regulatory environments. His research bridges theoretical accounting principles with real-world corporate financial practices, particularly in banking and M&A contexts. He has advised on fair value measurement complexities and the transition to IFRS frameworks, reflecting his expertise in both academic and applied accounting domains.