stellap


Songlan (Stella) Peng

Photo of Songlan (Stella) Peng

School of Administrative Studies

Associate Professor

Office: Atkinson College, 231
Phone: 416-736-2100 Ext: 22114
Email: stellap@yorku.ca


Professor Peng teaches financial accounting. Her research interest includes studies of the economic consequences of financial accounting reporting and regulation, and the impact of financial and economic environments on the accounting standards. More specifically, her research focuses on the quality of financial information, the relevance of fair value accounting, the international convergence of accounting standards, and the critical assessment of the development of the International Financial Reporting Standards and the Chinese accounting standards.

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Degrees

PhD, Virginia Commonwealth University, USA
Master of Administration, Renmin University, China
B.A., Xiamen University, China
CPA,

Appointments

Faculty of Graduate Studies

Research Interests

Accounting , Business, Impact of financial reporting; factors affecting financial reporting; quality of financial information, IFRS, Chinese accounting standards, Financial reporting, international accounting, auditing, corporate governance
  • Teaching Excellence Award (2021-2022) -
  • Research Excellence Award (2021-2022) -
  • Teaching Excellence Award (2020-2021) -
  • Research Excellence Award (2020-2021) -
  • Teaching Excellence Award (2019-2020) -
  • Research Excellence Award (2019-2020) -
  • Teaching Excellence Award (2018-2019) -
  • Research Excellence Award (2018-2019) -
  • Teaching Excellence Award (2017-2018) -
  • Teaching Excellence Award (2017-2018) -

Current Research Projects

Economic Consequences of AS 18: Related-Party Transactions with Principals vs. Non-Principals

    Summary:

    Under second-round review of The Accounting Review

    See more
    Collaborator: Ole-Kristian Hope, Haihao Lu
    Collaborator Institution: University of Toronto, University of Waterloo
Journal Articles

Publication
Year

Waweru, N., Peng, S., Hopper T. "Two Decades of African Accounting Research 2000-2019 Synthesis, Reflection, Gaps and Future Directions". Journal of International Accounting Research (forthcoming, accepted in September 2022)

2022

Bewley, K., Peng, S., Graham, C. (2021). “On theoretical engorgement and the myth of fair value accounting in China: A reply”. Accounting, Auditing, & Accountability Journal, 34 (1): 54-57.

2021

Bewley, K. and S. Peng (2019). “IFRS and fair value accounting in China”. The Routledge Companion to Accounting in Emerging Economies, Chapter 5.

2019

Cao, F, Peng, S., & Ye, K (2019). Multiple large shareholders and corporate social reporting. Emerging Markets Review. Vol. 38, March 2019, p.287-309.

2019

Bewley. K, Graham, C. & Peng, S. (2018). The Winding Road to Fair Value Accounting in China: A Social Movement Analysis. Accounting, Auditing & Accountability Journal 31 (4): 1257-1285.

2018

Chen, F., Peng, S., Xue, S., Yang, Z., & Ye, F. (2016). Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence. Journal of Accounting Research 54 (1): 79-112.

2016

S. Peng and K. Bewley, (2010) "Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence", Accounting, Auditing & Accountability Journal, 23 (8): 982 - 1011.

2010

Peng, S. and J. Smith (2010). “Chinese GAAP and IFRS: an analysis of the convergence process”. The International Journal of Accounting, Auditing and Taxation. 19 (1): 16-34.

2010

Peng, S. (2009) . “Acceptance of China Research in Western Accounting Journals (1978-2007)”. China Journal of Accounting Research: 21-70.

2009

Peng, S, R. H. Tondkar, J. Smith, and D. W. Harless. 2008. “Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China.” The International Journal of Accounting 43 (4): 448–68.

2008

Peng, S. (2003) . The Chinese Securities Regulatory Commission and the Regulation of Capital Markets in China. Advances in International Accounting. 16: 153-174 (with R. Tondkar and C. Hodgdon).

2003


Current Courses

Term Course Number Section Title Type
Summer 2023 GS/FACC6890 3.0 A Earnings Management and Forensic Account ONLN


Upcoming Courses

Term Course Number Section Title Type
Winter 2024 AP/ADMS4510 3.0 M Accounting Theory & Contemporary Issues LECT
Winter 2024 AP/ADMS3585 3.0 M Intermediate Financial Accounting I LECT
Winter 2024 AP/ADMS3585 3.0 N Intermediate Financial Accounting I LECT


Professor Peng teaches financial accounting. Her research interest includes studies of the economic consequences of financial accounting reporting and regulation, and the impact of financial and economic environments on the accounting standards. More specifically, her research focuses on the quality of financial information, the relevance of fair value accounting, the international convergence of accounting standards, and the critical assessment of the development of the International Financial Reporting Standards and the Chinese accounting standards.

Degrees

PhD, Virginia Commonwealth University, USA
Master of Administration, Renmin University, China
B.A., Xiamen University, China
CPA,

Appointments

Faculty of Graduate Studies

Research Interests

Accounting , Business, Impact of financial reporting; factors affecting financial reporting; quality of financial information, IFRS, Chinese accounting standards, Financial reporting, international accounting, auditing, corporate governance

Awards

  • Teaching Excellence Award (2021-2022) -
  • Research Excellence Award (2021-2022) -
  • Teaching Excellence Award (2020-2021) -
  • Research Excellence Award (2020-2021) -
  • Teaching Excellence Award (2019-2020) -
  • Research Excellence Award (2019-2020) -
  • Teaching Excellence Award (2018-2019) -
  • Research Excellence Award (2018-2019) -
  • Teaching Excellence Award (2017-2018) -
  • Teaching Excellence Award (2017-2018) -

Current Research Projects

Economic Consequences of AS 18: Related-Party Transactions with Principals vs. Non-Principals

    Summary:

    Under second-round review of The Accounting Review

    Project Type: Funded
    Collaborator: Ole-Kristian Hope, Haihao Lu
    Collaborator Institution: University of Toronto, University of Waterloo

All Publications


Journal Articles

Publication
Year

Waweru, N., Peng, S., Hopper T. "Two Decades of African Accounting Research 2000-2019 Synthesis, Reflection, Gaps and Future Directions". Journal of International Accounting Research (forthcoming, accepted in September 2022)

2022

Bewley, K., Peng, S., Graham, C. (2021). “On theoretical engorgement and the myth of fair value accounting in China: A reply”. Accounting, Auditing, & Accountability Journal, 34 (1): 54-57.

2021

Bewley, K. and S. Peng (2019). “IFRS and fair value accounting in China”. The Routledge Companion to Accounting in Emerging Economies, Chapter 5.

2019

Cao, F, Peng, S., & Ye, K (2019). Multiple large shareholders and corporate social reporting. Emerging Markets Review. Vol. 38, March 2019, p.287-309.

2019

Bewley. K, Graham, C. & Peng, S. (2018). The Winding Road to Fair Value Accounting in China: A Social Movement Analysis. Accounting, Auditing & Accountability Journal 31 (4): 1257-1285.

2018

Chen, F., Peng, S., Xue, S., Yang, Z., & Ye, F. (2016). Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence. Journal of Accounting Research 54 (1): 79-112.

2016

S. Peng and K. Bewley, (2010) "Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence", Accounting, Auditing & Accountability Journal, 23 (8): 982 - 1011.

2010

Peng, S. and J. Smith (2010). “Chinese GAAP and IFRS: an analysis of the convergence process”. The International Journal of Accounting, Auditing and Taxation. 19 (1): 16-34.

2010

Peng, S. (2009) . “Acceptance of China Research in Western Accounting Journals (1978-2007)”. China Journal of Accounting Research: 21-70.

2009

Peng, S, R. H. Tondkar, J. Smith, and D. W. Harless. 2008. “Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China.” The International Journal of Accounting 43 (4): 448–68.

2008

Peng, S. (2003) . The Chinese Securities Regulatory Commission and the Regulation of Capital Markets in China. Advances in International Accounting. 16: 153-174 (with R. Tondkar and C. Hodgdon).

2003


Current Courses

Term Course Number Section Title Type
Summer 2023 GS/FACC6890 3.0 A Earnings Management and Forensic Account ONLN


Upcoming Courses

Term Course Number Section Title Type
Winter 2024 AP/ADMS4510 3.0 M Accounting Theory & Contemporary Issues LECT
Winter 2024 AP/ADMS3585 3.0 M Intermediate Financial Accounting I LECT
Winter 2024 AP/ADMS3585 3.0 N Intermediate Financial Accounting I LECT