Department of Accounting 411 Timber Ridge Dr

College of Business Frostburg, MD 21532

Frostburg State University Ph: (301) 687-0238

Frostburg, MD 21532 E-mail: rybao89@gmail.com

E-mail: ybao@frostburg.edu

 

 

 

 

EDUCATION

 

KENT STATE UNIVERSITY, Kent, OH

Graduate School of Management

Degree: Ph.D. in Business Administration, 2004 

Major: Accounting     Minor: Finance

Awards: Outstanding Academic Achievement: 4.0 Cumulative Grade Point Average, Kent State University and Phi Beta Delta, the Honor Society of International Scholars, 1999; Dean’s Best Research Paper Award – Accounting, the College of Business Administration and Graduate School of Management of Kent State University, 2002

 

XIAMEN UNIVERSITY, Xiamen, China

Graduate School of Business Administration

Degree: M.S. Economics, 1996

Major: Accounting

Awards: Scholarship for Excellent Students 1993-1994; Guanghua Scholarship 1995; Excellent Graduate 1996

 

XIAMEN UNIVERSITY, Xiamen, China

Degree: B.S. Economics, 1993

Major: Accounting

Awards: First Class Scholarship, Zhongan Scholarship, EUPA Scholarship and Excellent Graduate

 

 

PROFESSIONAL CERTIFICATION

 

Non-Practicing Member of Chinese Institute of Certified Public Accountants

 

 

ACADEMIC EXPERIENCE 

 

FROSTBURG STATE UNIVERSITY, Frostburg, MD

College of Business 

Professor, 2016-present

Associate Professor, 2009-2016

Assistant Professor, 2004-2009 (granted tenure in 2008)

Instructor, 2002-2004

Courses Taught: ACCT 540 Financial Accounting (MBA program)

ACCT 527 Financial Accounting (MBA program)

ACCT 507 Accounting and Finance (MBA program) 

ACCT 211 Financial Accounting 

ACCT 201 Introductory Accounting I

IDIS 350 China in the 21st Century/MGMT 490 Special Topics in Business Administration – Management: undergraduate study abroad China in Summer 2012 and 2013

 

MBA Program Coordinator, July 2016-present

Coordinator, College of Business Programs in China, 2011-2012

 

Awards: 

2015 University System of Maryland Board of Regents’ Faculty Award for Excellence in   Teaching

2013 Frostburg State University Faculty Achievement Award in Teaching

2011 Frostburg State University Faculty Achievement Award in University and Community Service 

 

FUDAN UNIVERSITY, Shanghai, China

School of Management

Senior Visiting Scholar/Deloitte Chair Professor, July 2009 – December 2009

 

KENT STATE UNIVERSITY, Kent, OH

College of Business Administration

Research Assistant, 1998-2002

Engaged in all phases of accounting research and co-authored manuscripts with faculty

 

Teaching Fellow, 1998-2001

For: Introductory Financial Accounting and Introductory Managerial Accounting 

 

 

BUSINESS EXPERIENCE

 

HEBEI INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, China

Member of Professional Standard Setting and Quality Control Department, 1996-98

Executive Editor of the regional CPA journal, 1996-98

Drew up and interpreted applicable professional regulations for CPAs of the province.  Supervised and regulated the practice of CPAs and firms across the province in order to improve their professional ethics and service quality.  Edited the journal of the institute, a tool of theoretical research and guidance to practice.  Served as a presenter on Chinese Independent Auditing Standards (the second edition) in CPE program in 1998.

 

CERTIFIED PUBLIC ACCOUNTANTS OF XIAMEN UNIVERSITY, China

Auditor & Management Consultant, 1993-96

Participated in auditing, verifying capital, designing the accounting system and management consulting.

 

TURBO LITE ENERGY-SAVING LAMP (XIAMEN) LTD., China

Chief Financial Officer, 1994-95

Responsible for all financial and tax aspects of the company, including analyses on financing and investments, internal control, accounting program design and the development of accounting computerization.

 

 

PUBLICATIONS  

 

“Does Gender Affect the Perception of Ethical Work Climate Value: Accountants in China and Taiwan”, with Gerald Venezia and Chiulien Venezia.  International Journal of Effective Management, Volume 11, Number 1, Fall 2015.

 

“A Comparison of Student Leadership Styles in Asia: India vs China”, with Michael Monahan, Amit Shah, and Jyoti Rana. AIMS International Journal of Management, Volume 9, Number 3, September 2015: 101-113.  

 

“Does the Field of Study Influence the Choice of Leadership? A Cross Cultural Comparison of Business vs Non-business Majors”, with Michael Monahan, Amit Shah, and Jyoti Rana.  Research in Higher Education Journal, Volume 28, May 2015.  

 

“Role of Internet in Purchasing Behavior: A Comparative Study of Consumers in China, India, and the USA”, with Michael Monahan, Amit Shah and Jyoti Rana.  International Journal of Management Entrepreneurship & Technology, Volume 4, Conf Iss. 2, September 2014, Article #62.

 

“Leadership Styles of Emerging Leaders: USA and China”, with Michael Monahan and Amit Shah.  Advance Management Research: An International Journal, Volume 1, Number 1, July 2013: 12-29.

 

“Giants Online: E-Commerce Implication for Businesses in Emerging Markets”, with Amit Shah and Michael Monahan.  AIMS International Journal of Management, Volume 7, Number 2, June 2013: 101-113.

 

“Civilization, National Culture and Ethical Work Climates: A Comparative Study of CPA Firms in China and Taiwan”, with Gerald Venezia and Chiulien C. Venezia.  International Business & Economics Research Journal, Volume 11, Number 10, October 2012: 1147-1154.

 

“Job Hunting Strategies and Expectations: A Comparison of University Students in China and the USA”, with Michael Monahan and Amit Shah.  International Journal of Effective Management, Volume 8, Number 1, Fall 2011: 9-25.

  

“Where Corporate Governance and Financial Analysts Affect Valuation”, with Ran R. Barniv.  Journal of International Financial Management and Accounting, Volume 20, Number 3, 2009: 240-273.   

 

“Do Earnings Forecasts Play a Role in Valuation? Evidence from Asian Stock Markets.”  International Journal of Business, Accounting and Finance, Volume 2, Number 2, Summer 2008: 76-89.

 

“Trends of Increasing Earnings: An Examination of the Earnings Response Coefficients,” with Chuo-Hsuan Lee and Chris Luchs.  2006.  International Journal of Business and Economics Perspectives, Volume 1, Number 2: 1-10. 

 

“Accounting Differences on Value Relevance in Asian Markets: Predictions and Business Implications”, with Amit J. Shah.  2005.  The Coastal Business Journal, Spring 2005 Issue, Volume 4, Number 1: 101-112.

 

Personal Column on Auditing.  October 1996 through June 1998.  Journal of CPAs of Hebei Province, P. R. China. (a bi-monthly journal of Hebei Institute of Certified Public Accountants).

 

“Application of the Theory of Public Relations in Independent Auditing”.  1994.  Application of modern management theories in Auditing.  1st edition.  China Economics Press.  255-71. 

 

“Auditing on Revenues and Expenses”, (with Ruoshan Li).  1994.  Theory of Auditing.  1st edition.  Liaoning People’s Press.  510-38.

 

 

CONFERENCE PRESENTATIONS & PROCEEDINGS

 

“The Perception of Ethical Work Climate Value: A Study of Work Experience”, with Gerald Venezia and Chiulien Venezia.  2015 Conference for Accounting and Finance New Trends, National Dong Hwa University, April 16, 2015, Hualien, Taiwan  

 

“The Leadership Styles of University Students in China”, with Amit Shah and Michael Monahan. SEDSI Conference, February 2015, Savannah, Georgia

 

“Gender and Leadership Styles: A Study of the Tomorrows Leaders in Chindia”, with Amit Shah, Michael Monahan, and Jyoti Rana. AIMS International Conference, January 2-5, 2015, Kozhikode, India

 

“Does the field of study influence the choice of leadership? A cross cultural comparison of business vs non-business majors”, with Michael Monahan, Amit Shah, and Jyoti Rana. AABRI Conference, January 1-3, 2015, Orlando, FL

 

“Do Higher Levels of Education Affect Leadership Style:  An Exploratory Study”, with Amit Shah, Jyoti Rana, and Michael Monahan. NIT MTMI Conference, December 22-23, 2014, Skype Presentation, Hamirpur, India 

 

“Study Abroad Decision Factors: A Cross-Cultural Research Framework”, with Lei Ye and Victoria Gearhart.  Presented at Modern Technology and Management Institute, Inc. (MTMI) 2014 Annual International Conference, September 19-20, 2014, Virginia Beach, VA

 

“Does Work Experience Affect the Perception of Ethical Work Climate Value from Their Organization?”, with Gerald Venezia and Chiulien Venezia.  Presented at the 5th International Conference on Global Business Environment (ICGBE-2014), June 14-15, 2014, Bangkok, Thailand  

 

“Engaging Students Online: An Effective Design Using Technology for an MBA Accounting Class.”  Presented at the TASTE Conference, May 28-29, 2014, Frostburg State University, Frostburg, Maryland

“A Tale of Two Economies: A Comparison of Internet Activity in China and Singapore”, with Amit Shah, Michael Monahan, and R. Jochum.  Presented at the 7th IS DSI International Conference, December 28-30, 2013, New Delhi, India

 

“A Successful Design of an Online M.B.A. Financial Accounting Course.” Presented at the American Accounting Association 2013 Midwest Region Meeting, October 17-19, 2013, Oak Brook, IL  

 

“Does Gender Affect the Perception of Ethical Work Climate Value: A Study of Accountants in China and Taiwan”, with Chiulien Venezia, Gerald Venezia and Wen-Wen Chien.  Modern Technology and Management Institute, Inc. (MTMI) 2013 International Conference, September 20-21, 2013, Virginia Beach, VA

 

“Study Abroad Decision Factors: A Cross-Cultural Study Research Model”, with Lei Ye. Presented at the International Academy of Business and Public Administration Disciplines Conference, January 2-5, 2013, Orlando, FL  

 

“E-Commerce: Implications for Business in Emerging Markets”, with Amit Shah and Michael Monahan.  Presented at the International Management Research Academy International Conference, May 17-18, 2012, London, UK

 

“College Students’ Online Habits in USA and China: E-Commerce and Supply Chain Implications”, with Amit Shah and Michael Monahan.  Presented at the 2011 Annual International Conference of the Society of Operations Management, IIM Calcutta, December 16-18, 2011, Kolkata, India

 

“Job Hunting Strategies of University Students in China”, with Amit Shah and Michael Monahan.  Presented at the 2011 Annual Meeting of the Decision Sciences Institute, November 19-22, 2011, Boston, MA

 

“Ethical Work Climates: A Comparison of China and Taiwan CPA Firms”, with Chiulien C. Venezia, and Gerald Venezia.  Presented at the Seventh International Conference on Knowledge-Based Economy and Global Management, November 2-3, 2011, Tainan, Taiwan   

 

“Job Hunting Strategies and Expectations: A Comparison of University Students in China and the USA”, with Amit Shah and Michael Monahan.  Presented at 2011 Annual Modern Technology and Management Institute International Conference, October 20-22, 2011, New Carrollton, MD

 

“Accounting Ethical Work Climates: A Comparative Study of Chinese and Taiwanese Accountants”, with Chiulien C. Venezia, and Gerald Venezia.  Presented at the International Academy of Business and Public Administration Disciplines Conference, 2011, Orlando, Florida  

 

“A Comparative Study of Ethical Work Climates: Chinese and Taiwanese Accountants”, with Chiulien C. Venezia, and Gerald Venezia.  Presented at the International Academy of Business and Economics Conference, 2010, Las Vegas, Nevada  

 

“The Use of Learning Journals in Introductory Accounting Courses: An Update”, with Sharon Robinson.  Presented at the Southeastern Chapter, Institute for Operations Research and the Management Sciences, Annual Conference, 2009, Myrtle Beach, South Carolina

 

“Homework Manager: Application in MBA Financial Accounting Classes.”  Presented at the International Academy of Business and Public Administration Disciplines Conference, 2009, Orlando, Florida

 

“Where Corporate Governance and Financial Analysts Affect Valuation Models,” with Ran R. Barniv.  Presented at Conference on Corporate Finance and Investors Protection Theories, National Natural Science Foundation of China, 2008, Xiamen, Fujian, P. R. China  

 

“Do Financial Analysts Play a Role in Valuation? Evidence from Asian Stock Markets.”  Presented at the International Academy of Business and Public Administration Disciplines Conference, 2007, New Orleans, Louisiana

 

“Using Learning Journals in Introductory Accounting Courses”, with Sharon L. Robinson.  Presented at Southeastern INFORMS 2006 Annual Conference, Myrtle Beach, South Carolina

 

“Using an Online Homework System in Financial Accounting Courses”, with Chuo-Hsuan Lee.  Presented at Effective Learning Strategies Forum, American Accounting Association 2006 Annual Meeting, Washington, D. C.

 

“Trends of Increasing Earnings: An Examination of the Earnings Response Coefficients,” with Chuo-Hsuan Lee, and Chris Luchs.  Presented at the International Academy of Business and Public Administration Disciplines Conference, 2006, Dallas, Texas

 

“Using an Online Homework System in Financial Accounting Courses.”  Presented at Southeastern INFORMS 2005 Annual Conference, Myrtle Beach, South Carolina

 

“Where Corporate Governance and Financial Analysts Matter for Valuation?”, with Ran Barniv.  Proceedings of the American Accounting Association 2005 Annual Meeting, San Francisco, California, p. 90

 

“Using Learning Journals in Introductory Accounting Courses”, with Sharon L. Robinson.  Presented at Effective Learning Strategies Forum, the American Accounting Association 2005 Annual Meeting, San Francisco, California

 

“Value Relevance of Accounting Information in Asian Stock Markets:  What Are the Driving Factors?”  Proceedings of the American Accounting Association Mid-Atlantic Regional Meeting, 2005, Philadelphia, Pennsylvania, p. 77

 

“Trends of Increasing Earnings: An examination of the Earnings Response Coefficients,” with Chuo-Hsuan Lee and Chris Luchs.  Presented at the Southwest Decision Science Institute (SWDSI) 2005 Annual Conference, Dallas, Texas

 

“The Impact of Corporate Governance and Financial Analysts on Accounting Valuation: Evidence from China,” with Ran Barniv.  Proceedings of the American Accounting Association 2004 Annual Meeting, Orlando, Florida, p. 297

 

“Do Financial Analysts Play a Role in Valuation? Evidence from Asian Stock Markets”.  Proceedings of the American Accounting Association Mid-Atlantic Region Annual Meeting, 2004, Arlington, Virginia, p. 4

 

“Accounting Valuation Models: The Role of the Quality of Accounting Systems, Corporate Governance, and Financial Analysts in China,” with Ran Barniv.  Presented at the American Accounting Association 2004 International Accounting Section Midyear Conference, San Deigo, California.

 

“Accounting Valuation Models, Corporate Governance, and Incentives for Financial Analysts in China,” with Ran Barniv.  Proceedings of the American Accounting Association Mid-Atlantic Region Annual Meeting, 2003, Philadelphia, Pennsylvania, p. 6

 

“The Value Relevance of Accounting Information: Evidence from Asian Stock Markets.” Proceedings of the American Accounting Association Ohio regional meeting, 2002, Dublin, Ohio, p. 34 

 

“The Value Relevance of Accounting Information: Evidence from Asian Stock Markets.”  Proceedings of the Conference on Emerging Issues in International Accounting, 2001, Niagara Falls, Ontario, Canada, p. 23

 

 

SERVICE ACTIVITIES

 

FROSTBURG STATE UNIVERSITY, Frostburg, MD

Graduate Council, 2016-present

The International Education Advisory Council, 2010-present

China Initiative Committee, 2006-present 

Faculty Senate, 2014-2016

Institutional Priorities and Resources Committee, 2015-2016

Faculty Concerns Committee, 2014-2015

Intersession and Summer School Advisory Group, 2012-2014

Promotions/Tenure Subcommittee, 2010-2012

Technology Advisory Group Committee, 2007-2009

Graduate Education Task Force Committee, 2005-2006 

Minority Faculty Recruitment Committee, 2002-2004

COLLEGE OF BUSINESS

Graduate Policy Committee, 2003-present; Chair, 2016-present

Hunan University of Commerce (HUC) Partnership Taskforce, Chair, 2015-present

CEC, 2016-present

Strategic Planning Committee, 2016-present

Global Experiential Learning Committee, 2015-present

Technology Committee, 2008-2009

Assurance of Learning: communication – Oral Presentation Committee, Chair, 2008

Economic Development and Outreach Committee, 2006-2007

DEPARTMENT OF ACCOUNTING

Assessment Exams Committee, 2006-present; Chair, 2006-2008

Curriculum Review Committee, 2003-present

Financial Accounting Committee, 2003-present

Scholarship Committee, 2003-present

Renewal Committee, 2012; Chair, 2014

Promotion Committee, Chair, 2013

Tenure Committee, Chair, 2012

Faculty Search Committee, 2012-2013; 2006-2007

 

COMMUNITY SERVICE

Treasurer/Chair of Finance Committee/Member of Executive Committee, Board of Directors of Allegany Academy, Inc., February 2010 – June 2012

In charge of finance/accounting related issues and the business plan in the application of Mountain Maryland Public Charter School. 

 

Member, Board of Directors of Friends of CHIP (CHinese Immersion Program), December 2013 - present

Provide advice on the Chinese Immersion Program at West Side Elementary School of Allegany County, Maryland  

 

KENT STATE UNIVERSITY, Kent, OH

Vice President, Doctoral Student Management Association, 2000-2002

Senator, Graduate Student Senate, 2000-2002

Manager, Badminton Club, 2000-2002

 

PROFESSIONAL AFFILIATIONS

 

American Accounting Association

Chinese Accounting Professors' Association of North America

Chinese Institute of Certified Public Accountants

Hebei Institute of Certified Public Accountants, China