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George Lan CV

picture of George Lan

George Lan, Ph.D.
Professor, Accounting
glan@uwindsor.ca
519-253-3000 ext. 3482
Office: OB 421

Education 

  • Ph.D.  Queens, Kingston, Canada, Accounting and Finance (Management Emphasis), 1991.
  • M.S.  Tulane University, New Orleans, Accounting and Finance, 1981.
  • M.A.  Smith College, Northampton, MA, Biological Sciences, 1979.
  • B.A.  Beloit College, Beloit, Wisconsin, Biology and Mathematics, 1977.

Professional Certifications 

  • CPA - Certified Professional Accountant - CPA Canada, 2014
  • Certified General Accountant (CGA), CGA Association of Canada, 1997.

Employment Experience 

  • Professor, Odette School of Business, University of Windsor (July, 2011 - Present)
  • Visiting Professor, Jiangxi University of Finance and Economics (March, 2011 - April, 2011), Jiangxi, China.
  • Associate Professor, Odette School of Business, University of Windsor (July, 1995 - June, 2011)
  • Assistant Professor, Odette School of Business, University of Windsor (July, 1989 - June, 1995)
  • Lecturer, University of Windsor (July, 1988 - June, 1989)
  • Accounting Instructor (part time), Queen's University (January, 1987 - January, 1988), Kingston, Canada.
  • Accounting Instructor, University of Ottawa (January, 1987 - January, 1987)
  • Accounting Trainee, United Parcel Service Canada (January, 1982 - January, 1982).
  • Teacher, Bhujoharry College (January, 1971 - January, 1973), Mauritius.
  • Visiting Professor, Jiangxi University of Finance and Economics (March, 2011 - April, 2011), Jiangxi, China

Honours and Awards 

  • 2007:  Odette School of Business Research Excellence Award, OSB, University of Windsor.
  • 2005:  Odette School of Business Research Excellence Award, OSB, University of Windsor.
  • 2003:  Performance Award for Teaching, Research and Service Excellence, Odette School of Business.
  • 2002 – 2003:  Best Paper Award, International Business and Economics Research Conference, Las Vegas.  Paper: Moral Reasoning of Business, Nursing and Liberal Arts Students
  • 1994:  Best Paper Award, Michigan/Ontario Finance and Accounting Conference, Detroit, MI.  Paper: Efficiency of Canadian Treasury Bill Market.
  • 1989:  Outstanding Paper Award in Accounting and Finance, Michigan/Ontario Finance and Accounting Conference (MOFAC), Detroit, MI.  Paper: A Time-varying Volatility Bivariate GARCH Model for 90-day Treasury Bill Futures Prices.

INTELLECTUAL CONTRIBUTIONS

Articles 

  • Lan, G.; Zhang, H., Cao, J. & Bai. M. (2019). Moral reasoning of Chinese accounting students and practitioners.  Asian Journal of Business Ethics, 8 (2), 155-171, http://doi.org/10.1007/s13520-019-00092-5.
  • Lan, G. (2019).  Personal values and value priorities of undergraduate Business students.   Business & Professional Ethics Journal, 38 (2), 147-175, http://doi.org/10.5840/bpej201961879.
  • Al-Hayale, T., Lan, G., & Gowing, M. (2015).  A study of the values of Jordanian accounting and finance students.   International Journal of Accounting and Finance, 5 (4), 291-306, http://doi.org/10.1504/IJAF.2015.076164.
  • Sun, J., Lan, G., & Ma, Z. (2015).  Investment opportunity set, board independence, and firm performance: The impact of the Sarbanes-Oxley Act.   Managerial Finance, 40 (5), 454-468, http://doi.org/10.1108/MF-05-2013-0123.
  • Lan, G., Gowing, M., & Al-Hayale, T. (2015).  The role of intent on accounting students' ethical attitudes towards earnings management.   Journal of Academic Ethics, 13 (4), 345-362, http://doi.org/10.1007/s10805-015-9242-6.
  • Sun, Y., Lan, G., & Liu, G. (2014).  Independent audit committee characteristics and real earnings management.   Managerial Auditing Journal, 29 (2), 153-172, http://doi.org/10.1108/MAJ-05-2013-0865.
  • Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2013).  Impact of job satisfaction and personal values on the work orientations of Chinese accounting practitioners.   Journal of Business Ethics, 112 (4), 627-640, http://doi.org/10.1007/s10551-012-1562-5.
  • Sun, Y., Liu, G., & Lan, G. (2011).  Does female outside directorship on audit committees constrain earnings management?   Journal of Business Ethics, 99 (3), 369-382, http://doi.org/10.1007/s10551-010-0657-0.
  • Lan, G., Gowing, M., McMahon, S., Rieger, F., & King, N. (2010).  Values, value types and moral reasoning of MBA students.   Business Ethics: A European Review, 19 (2), 183-198, http://doi.org/10.1111/j.1467-8608.2010.01587.x.
  • Lan, G., Ma, Z., Cao, J., & Zhang, H. (2009).  A comparison of personal values of Chinese accounting practitioners and students.   Journal of Business Ethics, 88 (1), 59-76, http://doi.org/10.1007/s10551-008-9829-6.
  • Fang, J. M., Shao, P., & Lan, G. (2009).  Effects of innovativeness and trust on web survey participation.   Computers in Human Behaviour, 25 (1), 144-152, http://doi.org/10.1016/j.chb.2008.08.002.
  • Lan, G., Gowing, M., McMahon, S., Rieger, F., & King, N. (2008).  A study of the relationship between personal values and moral reasoning of undergraduate business students.   Journal of Business Ethics, 78 (1,2), 121-139, http://doi.org/10.1007/s10551-006-9322-z.
  • Lan, G., Gowing, M., McMahon, S., Rieger, F., & King, N. (2006).  Moral reasoning of Canadian chartered accountants and senior accounting students.   Academy of Business Administration. Journal, 11 (1,2), 28-41.
  • Lan, G., McMahon, S., King, N., Rieger, F., & Gowing, M. (2005).  Differences by gender in the moral reasoning, personal values and value types of accounting majors: A study.   Academy of Business and Economics. Journal, 5 (1), 120-130.
  • Al-Hayale, T., & Lan, G. (2005).  The ethicalness of earnings management in the Middle East: A survey of managers and auditors in Jordanian companies.   International Journal of Accounting, Auditing and Performance Evaluation, 2 (4), 399-413.
  • King, N., Lan, G., McMahon, S., Rieger, F., & Gowing, M. (2005).  The governance experience: A survey of not-for-profit board members in mid-sized Canadian cities.   International Journal of Business Research, 2 (1), 78-89.
  • Lan, G., McMahon, S., King, N., & Rieger, F. (2003).  Moral reasoning of business, nursing and liberal arts students.   Journal of International Business and Economics Research, 1 (2), 21-31.
  • Schmelzle, G., & Lan, G. (2001).  Indicators of performance of MBA students in a part-time program.   Academy of Business Administration. Journal, 6, 16-24.
  • Hussey, R., & Lan, G. (2001).  An examination of auditor independence issues from the perspectives of UK finance directors.   Journal of Business Ethics, 32, 169-178.
  • Lan, G. (2001).  A simple act of caring.   Accounting Education (An International Journal), 10 (3), 329-331.
  • Lan, G., Zin, M., & Roth, S. (1996).  Ronson and Huff, certified accountants.   Journal of Accounting Case Research, 3 (2), 97-100.
  • Lan, G. (1995).  Time-varying risk premium in 90-day U.S. T-bill futures.   Advances in Investment Analysis and Portfolio Management, 3, 139-163.
  • Schmelzle, G., Lan, G., & Roth, S. (1995).  Determinants of the performance of accounting majors in senior-level accounting courses.   Journal of Accounting and Finance Research, 1 (2), 92-104.
  • Lan, G. (1995).  Tests of the Martingale Hypothesis for U.S. Treasury Board futures prices using GARCH.   Journal of Accounting and Finance Research, 1 (1), 37-45.
  • Lan, G., & Otuteye, E. (1994).  L'Evolution des taux courants et a terme sur le marche des bons du tresor (Canada, 1962-1991).   Fineco, 4 (1), 43-61.
  • Lan, G., Roth, S., & Schmelzle, G. (1994).  Some predictors of success of accounting majors.   Journal of Accounting and Business Research, 3, 39-46.
  • Lan, G. (1993).  Une modele GARCH-M bivarie pour priser les contrats a terme sur billets U.S. (A Bivariate GARCH-M Model for US T-note Futures Prices).   Fineco, 3, 154-173.

Chapters, Cases, Readings, Supplements 

  • Lan, G., Singh, J., King, N., & McMahon, S. (1991). Windsor Group Therapy Project: A case study of Board governance in the life history of an agency. In Gill, M. (Ed.), Governance in the Voluntary Sector: Summary of Case Study Findings (pp. 4-5). www.iog.ca/publications.Nonprofit-cases. 

Conference Proceedings 

  • McMahon, M., Lan, G., Rieger, F., Gowing, M., & King, N. (2009).  Moral Reasoning and Personal Values of MBA Students and Alumni.   5th International Conference on Environmental, Cultural, Economic and Social Sustainability, University of Technology, Mauritius.
  • Gowing, M., Al-Hayale, T., & Lan, G. (2009).  Intent Influences Senior Undergraduate Accounting Students' Perceptions of Ethical Acceptability of Earnings.   American Accounting Association 14th Annual Symposium on Ethics Research in Accounting, New York.
  • Sun, J., Lan, G., & Ma, Z. (2009).  Does SOX make economic sense? The impact of corporate governance and investment opportunities sets.   Administrative Sciences Association of Canada 2009 Annual conference, Niagara Falls, Canada.
  • Sun, J., Lan, G., & Ma, Z. (2008).  Investment Opportunity Set, Board Independence and Firm Performance: The Impact of the Sarbanes-Oxley Act.   Second World Business Ethics Forum, Hong Kong Baptist University School of Business.
  • Gowing, M., Al-Hayale, T., & Lan, G. (2008).  Ethical Attitudes of Business Students towards Earnings Management.   Administrative Sciences Association of Canada, Halifax.
  • Al-Hayale, T., Gowing, M., & Lan, G. (2008).  Jordan and Canada Business Students: Differences and Similarities in Priorities among Personal Values.   15th International Vincentian Business Ethics conference, New York, NY, 76-77.
  • Lan, G., & Ma, Z. (2007).  Personal Values of Chinese Accounting Practitioners and Students.   Administrative Sciences Association of Canada Annual conference, Ottawa.
  • Lan, G., Gowing, M., & Al-Hayale, T. (2007).  Personal Values and the Ethicalness of Earnings Management.   14th Annual International Vincentian Business Ethics conference, Chicago, 59-60.
  • Freeman, J., & Lan, G. (2006).  Misapplication of the Instalment Method of Revenue Recognition.   Administrative Science Association of Canada (ASAC) Conference Proceedings, Banff.
  • Lan, G., & MA, Z. (2006).  A Comparison of Personal Values and Value Types of Chinese Accounting Practitioners, Undergraduate and Graduate Accounting Students.   13th Annual International Conference Promoting Business Ethics, Niagara University, NY.
  • King, N., Lan, G., McMahon, S., Rieger, F., & Gowing, M. (2006).  The Governance Experience: A Survey of Not-For-Profit Board Members in a Mid-Sized Canadian City.   International Academy of Business and Economics Conference, Las Vegas.
  • Lan, G., McMahon, S., King, N., Rieger, F., & Gowing, M. (2005).  A Canadian Study of Gender Differences in the Moral Reasoning, Personal Values and Value Types of Accounting Majors.   Emerging Issues in Accounting, Business and Technology conference Proceedings, Niagara Falls, NY.
  • Lan, G., McMahon, S., Rieger, F., & King, N. (2005).  Moral Reasoning of Canadian Chartered Accountants and Senior Accounting Students.   Global Business Trends: Contemporary Readings, pp. 8-17.
  • Lan, G., McMahon, S., Rieger, F., King, N., & Gowing, M. (2005).  Differences by Gender in the Moral Reasoning and Personal Values and Value Types of Accounting Majors: A Study.   Emerging Issues in Accounting, Business, and Technologies Conference, Niagara University, August 5-6, Niagara Falls NY.
  • Al-Hayale, T., & Lan, G. (2005).  A Study of Personal Values and Value Types of Jordanian Business Undergraduate and Graduate Students.   Emerging Issues in Accounting, Business and Technology conference, Niagara Falls, New York, 47.
  • Al-Hayale, T., & Lan, G. (2004).  The Ethicalness of Earnings Management in the Middle-East: A Survey of Managers and Auditors in Jordanian Companies.   Administrative Sciences Association of Canada, Quebec City.
  • Lan, G. (2004).  Moral Reasoning of Canadian Chartered Accountants and Senior Accounting Students.   Global Trends Conference of the Academy of Business Administration, Montego Bay Jamaica.
  • Al-Hayale, T., & Lan, G. (2004).  The effect of gender on the ethical attitudes of Jordanian managers and auditors towards earnings management.   American Accounting Association Annual Meeting.
  • McMahon, S., Lan, G., Rieger, F., & King, N. (2003).  Diversity in membership experiences of governance - a survey of non-profit board members.   Administrative Science Association of Canada (ASAC) Conference Proceedings.
  • Al-Hayale, T., & Lan, G. (2003).  An Exploratory Study of the Attitudes of Managers and Auditors towards Earnings Management Practices in Jordanian Companies.   International Business and Economics Research Conference Proceedings, Las Vegas.
  • McMahon, S., Lan, G., King, N., & Rieger, F. (2003).  Moral reasoning of nursing, business and liberal arts students: indicators of continuing professional education for nurses.   Canadian Association of Schools of Nursing (CASN).
  • Lan, G., McMahon, S., King, S., & Rieger, F. (2002).  Moral Reasoning of Business, Nursing and Liberal Arts Students.   International Business and Economics Research, Las Vegas.
  • King, N., Lan, G., McMahon, S., & Singh, J. (2001).  Windsor Group Therapy Project: A Case Study of Board Governance in the Life History of an Agency.   Global Business Trends: Contemporary Readings, pp. 156-165.
  • Schmelzle, G., & Lan, G. (1997).  Performance of MBA Students in a Part-Time Program.   Atlantic Schools of Business Conference Proceedings, Canada: University of New Brunswick.
  • Lan, G. (1994).  Tests of the Martingale Hypothesis for U.S. Treasury Bond Futures Prices Using GARCH.   American Academy of Accounting and Finance, New Orleans.
  • Lan, G. (1994).  Efficiency of Canadian Treasury Bill Market (1979-1991).   Michigan Ontario Finance and Accounting Conference, Wayne State University.
  • Schmelzle, G., & Lan, G. (1994).  Determinants of the Performance of Accounting Majors in Senior-Level Accounting Courses.   American Academy of Accounting and Finance, New Orleans.
  • Lan, G. (1993).  Efficiency of Canadian Treasury Bill Market.   Northern Finance Association, Halifax.
  • Lan, G. (1993).  Time-Varying Volatility Bivariate GARCH and GARCH-M Models for US Treasury Bond Futures Prices.   Eastern Finance Association, Richmond VA.
  • Lan, G. (1993).  Time-Varying Risk Premium in US Treasury Note Futures Prices: An Empirical Study.   Midwest Finance Association, Indianapolis.
  • Lan, G. (1989).  A Time-Varying Volatility Bivariate GARCH Model for 90-day US Treasury Bill Futures Prices.   Michigan-Ontario Finance and Accounting Conference (MOFAC) Proceedings.

Presentations 

  • Lan, G. (2022). Personal values and moral reasoning: A contemporary empirical study.  Administrative Sciences Association of Canada (ASAC) annual conference, Halifax.
  • Lan, G. & Ajrouche, H. (2020). An examination of the relationship between moral reasoning and personal values of undergraduate Business students.  International Vincentian Business Ethics conference, 27th annual, Virtual.
  • Savoni, P. C., Lan, G., & Cuzzocrea, J. (2019, May). The influence of tax evasion attitudes on tax compliance behaviour.  Administrative Sciences Association of Canada (ASAC) annual conference, St. Catherines.
  • Lan, G. & Campbell, A. (2018). A comparative study of personal values and value systems using the Schwartz and Rokeach Values survey questionnaires.  International Vincentian Business Ethics conference: Business and the Common Good, Chicago.
  • Lan, G. (2018, July). Finance, Accounting and Other Business Students: Values and Priorities.  World Finance Conference, Port Louis, Mauritius.
  • Jones, D. & Lan, G. (2018, May). Perceptions of cheating by Business students and personal values.  Administrative Sciences Association of Canada (ASAC) annual conference, Toronto.
  • Lan, G. & Campbell, A. (2017). A comparative study of personal values and value systems using the Schwartz and Rokeach Values Survey Questionnaires.  International Vincentian Business Ethics Conference (IVBEC 2017), Chicago.
  • Lan, G., Jones, D., & Sterling, M. (2017, May). Perceptions of dishonesty of Business students and personal values.  Administrative Sciences Association of Canada (ASAC) annual conference, Montreal.
  • Lan, G., Zhang, H., & Cao, J. (2017, May). Moral reasoning of Chinese Accounting students and practitioners.  Administrative Sciences Association of Canada (ASAC) annual conference, Montreal.
  • Lan, G. (2016, August). Moral Reasoning of Chinese Accounting Practitioners.  Multidisciplinary Symposium of Canadian Chinese Professors, 9th, Kingston.
  • Lan, G. (2012, October). Moral Reasoning of Chinese Accounting Practitioners and Students.  International Conference Promoting Business Ethics, 19th, Buffalo NY.
  • Lan, G. (2011). Ethical Attitudes of Business Students towards Earnings Management. Invited presentation at Xi'an Jiaotong School of Management, Shaanxi, China.
  • Lan, G. (2011). Teaching in Canada and China: Some Practices, Observations and Examples. Invited presentation at Changing Technology and Business University, Chongqing, China.
  • Sun, Y., Lan, G., & Liu, G. (2011, August). Independent audit committee characteristics and real earnings management: Evidence after the Sarbanes-Oxley Act.  American Accounting Association Annual Meeting, Denver.
  • Lan, G., SUN, J., & Liu, G. (2011, May). Independent Audit Committee Characteristics and Real Earnings Management.  Canadian Academic Accounting Association, Toronto.
  • Lan, G., Gowing, M., & O'Connor, J. (2010, October). Inter/Intra Company Transfer Pricing: Canadian Tax Compliance.  IABPAD Conference, October 2010, New Orleans.
  • Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2010, October). Impact of Personal Values and Job Satisfaction on the Job Attitudes of Chinese Accounting Practitioners.  International Vincentian Business Ethics Conference, 17th, Chicago.
  • Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2010, June). Job, career, and calling orientation of Chinese accounting practitioners: implications for job satisfaction.  International Academy of Business and Economics, Bangkok, Thailand.
  • Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2010, May). Personal Values, Job Satisfaction and Job Attitudes of Chinese Accounting Practitioners.  Administrative Sciences Association of Canada (ASAC) annual conference, Montreal.
  • Lan, G. & Okechuku, C. (2009). Personal values, job satisfaction: an exploratory study of personal values, job satisfaction and job attitudes of Chinese accounting practitioners. ACME 2009.
  • Lan, G. & Okechuku, C. (2009, June). Personal Values, Job Satisfaction, and job attitudes of Chinese accounting practitioners.  2nd Global Studies Conference, Dubai, United Arab Emirates.
  • Lan, G., Gowing, M., McMahon, S., King, N., & Rieger, F. (2008). An examination of the values and moral reasoning of MBA students. Invited presentation at Oxford Round Table Conference, Lincoln College, University of Oxford, London, United Kingdom.
  • Lan, G., MA, Z., Cao, J., & Zhang, H. (2008, July). Personal Values of Chinese Accounting Practitioners and Students.  International Federation of Scholarly Associations of Management (IFSAM) 9th International conference, Shanghai, China.
  • Lan, G. (2005, October). A study of the relationship between personal values and moral reasoning of undergraduate Business students.  Annual International Vincentian Business Ethics conference, 12th, St. John's University, New York.
  • Lan, G., McMahon, S., Rieger, F., King, N., & Gowing, M. (2005, October). Differences by gender in the moral reasoning, personal values and value types of Accounting majors.  International Academy of Business and Economics conference, Las Vegas.
  • McMahon, S., Lan, G., Rieger, F., Gowing, M., & King, N. (2005, September). Knowledge, Values, Beliefs, and Choices of University Students.  National Anemia Conference, University of Windsor.
  • Lan, G. & Schmelzle, G. (1997, October). Performance of MBA Students in a Part-Time Program.  Atlantic Schools of Business Conference, Fredericton.
  • Lan, G. & Schmelzle, G. (1994, February). Some Predictors of Success of Accounting Majors.  Michigan-Ontario Finance and Accounting conference, Wayne State University, Detroit.

Grants (Competitive; Funded only) 

  • 2018: Lan, G. & Savoni, P., The influence of ethical orientation on tax morale and compliance ($1,000), Odette school of Business Research Innovation Fund (RIF) grant. 
  • 2017: Lan, G. A comparative study of personal values and value systems using the Schwartz and Rokeach values survey questionnaires ($775), Odette School of Business Research and Teaching Innovation Fund (RTIF) grant.
  • 2012: Lan, G. Travel grant ($1,000), University of Windsor ADTF travel fund grants.
  • 2011: Lan, G., Sterling, M., & Jones, D., Perceptions of dishonesty of business students and personal values ($2,000), CGA Ontario.
  • 2010: Lan, G. Moral Reasoning of Chinese Accounting Students and Practitioners ($2,000), International Development Research, Education and Training (IDRET) grant, University of Windsor.
  • 2008: Lan, G. Travel grant ($1,250), University of Windsor ADTF travel fund grants.
  • 2008: Lan, G. & O'Connor, J., Inter/Intracompany Pricing of Goods and Services in the Context of the Requirements of Government Taxing Authorities ($2,000), CMA Ontario.
  • 2006: Lan, G. A Longitudinal Study of Personal Values and Moral Reasoning of Business and Nursing Students ($5,000), University of Windsor Grant for Humanities and Social Sciences.
  • 2006: Lan, G. Chinese Accountants ($1,500), Odette School of Business Research and Teaching Innovation Fund (RTIF) grant.
  • 2005-2006: Lan, G. Personal Values and the Ethicalness of Earnings Management ($5,000), University of Windsor Grant for Humanities and Social Sciences.
  • 2005: Lan, G. ADTF Travel Fund Grant ($1,000), University of Windsor.
  • 2004: Lan, G. Chinese Accountants ($1,567), Odette School of Business Research and Teaching Innovation Fund (RTIF) grant.
  • 2004: Lan, G. ADTF Travel Fund Grant ($1,000), University of Windsor.
  • 2003: Lan, G. Moral Reasoning and Personal Values: a comparative study of accounting students, other Business students, Liberal Arts students and beginning accounting professionals ($9,000), Canadian Academic Accountants Assoc./Canadian Institute of Chartered Accountants.
  • 2003: Lan, G. & McMahon, S., Moral Reasoning and Quality of Life ($7,000), Anaemia Institute for Research and Education.
  • 2003: Lan, G. A Comparative Study of Personal Values and Moral Reasoning of MBA students and alumni ($5,480), CGA Canada. 
  • 2002: Lan, G. Moral Reasoning of Canadian Accountants ($3,000), University of Windsor Grant for Humanities and Social Sciences.
  • 2002: Lan, G. Moral Reasoning of Business and Nursing Students ($800), Odette School of Business Research and Teaching Innovation Fund (RTIF) grant.
  • 1991: Lan, G. Time-varying Volatility Models for US Treasury Futures Prices ($1,500), University of Windsor Grant for Humanities and Social Sciences.

Research Reports 

  • 2005: Lan, G., Rieger, F., Gowing, M., McMahon, S., & King, N. Personal Values and Moral Reasoning of MBA Students and Alumni., submitted to Certified General Accountants Research Foundation.

Service - Professional 

Board Member: Journal Editorial Review Board

  • 2010-2013:  Contemporary Accounting Research