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Alyssa Sui Jing Ong Faculty Profile

Alyssa Sui Jing Ong

Assistant Professor of Accounting
Business Administration Division, Seaver College
CCB 315

Biography

Dr. Alyssa Ong received her PhD from West Virginia University. Her dissertation was titled "Perpetrators vs. Auditors: Factors that Influence the Occurrence of Fraud and Audit Interventions". She is also a Certified Fraud Examiner. In 2017, Dr. Ong won the top prize for the Ritchie-Jennings Memorial Scholarship awarded by the Association of Certified Fraud Examiners. From 2014-2018, she was part of a small team of contributors coding litigation release cases for the Institute of Fraud Prevention's SEC Litigation Release Database. Merging her interests in forensic accounting, fraud examination, and psychology, her research areas focus on traits that influence individuals to commit fraud and interventions that auditors, as well as managers of companies, can implement to deter employees from engaging in those fraudulent behaviors.

Dr. Ong has been actively involved in the Forensic Accounting (FA) section of the American Accounting Association. She is the current Education Committee Chair for the section and is the Co-Paper Chair for the section's 2023 midyear meeting. She also serves as an Associate Editor of the Journal of Forensic Accounting Research.

Education

  • PhD in Accounting, West Virginia University, 2018
  • BSB in Accounting and Finance, University of Kansas, 2014

Publications:

  • Ong, A., Geng, X. (forthcoming).  Should I, or Should I Not? An Investigation of Fraud Choice and Group Membership on Whistleblowing Decisions. Journal of Forensic Accounting Research.
  • Holderness Jr, D. K., Ong, A., Zimbelman, M. 2022. The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments. Journal of Forensic Accounting Research.
  • Ong, A. 2022. Act First Think Later or Think First Act Later: Does the Fraud Triangle Hold when Individuals are Impulsive? Journal of Forensic and Investigative Accounting.

In Progress: 

  • Ong, A., Holderness Jr. D.K., Fleming, A.S., "Changing the Nature of Audit Procedures to Deter Fraud"

  • Geng, X., Fleming, A.S., Ong, A. "When Feelings Matter: The Interaction of Affect and Peer Influence on Budgetary Slack"

  • Papakroni, E., Ong, A. "Fraud Characteristics and SEC Enforcements Against Independent Auditors"

  • Aizenberg, D., Ong, A. "Do NOT Take a Break! The Impact of Working Memory Capacity and Work Breaks on the Ability to Detect Errors: A Mixed-methods Inquiry"

  • 2022 American Accounting Association Forensic Section Meeting "Best Paper Award" for "An Investigation of Fraud Choice and Group Membership on Whistleblowing Decisions"
  • 2020 American Accounting Association Forensic Section Meeting "Best Paper Award" for "Changing the Nature of Audit Procedures to Deter Fraud"
  • KU Woman of Distinction, 2013-2014
  • Ritchie-Jennings Memorial Scholarship (Top Award), 2017-2018
  • United Bank Shares Scholar, 2014-2016
  • KU-IIE Scholar, 2011-2014

Academic and Professional Affiliations

  • American Accounting Association
  • Association of Certified Fraud Examiners
  • Beta Gamma Sigma
  • Beta Alpha Psi
  • Mortar Board Honors Society
  • American Accounting Association (AAA) Forensic Accounting Section Meeting 2022. March 4-5, 2022. Virtual Meeting. “Should I, or Should I Not? An Investigation of Fraud Choice and Group Membership on Whistleblowing Decisions"

  • American Accounting Association (AAA) Forensic Accounting Section Meeting 2021. March 4-5, 2021. Virtual Meeting. “Should I, or Should I Not? An Investigation of Fraud Choice and Group Membership on Whistleblowing Decisions”

  • AAA Forensic Section Midyear Meeting 2020. March 5-6, 2020. Washington, D.C "Monkey See, Monkey Do: The Effect of Peer Pressure and Affect on Budgetary Slack".
  • AAA Forensic Section Midyear Meeting 2020. March 5-6, 2020. Washington, D.C "Changing the Nature of Audit Procedures to Deter Fraud".

  • AAA Annual Meeting 2019. August 11-14, 2019. San Francisco, CA. "The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments"

  • AAA Forensic Section Midyear Meeting 2019. March 1-2, 2019. St. Louis, MO. "The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments" 

  • AAA Audit Midyear Meeting 2019. January 17-19, 2019. Nashville, TN. "The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments".

  • Pepperdine Research Council Presentation 2018. October 10, 2018. Malibu, CA. "The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments"

  • BYU Accounting Research Symposium 2018. September 27-29, 2018. Provo, UT. "The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments".

  • AAA Mid-Atlantic Regional Meeting 2017. May 4-6, 2017. Arlington, VA. "Changing the Nature of Audit Procedures to Deter Fraud".

  • Institute for Fraud Prevention Fall Meeting 2016. November 4-6, 2016. New York, NY. "Changing the Nature of Audit Procedures to Deter Fraud".

  • Pepperdine Spring 2021 Dean's Research Grant
  • Pepperdine Spring 2020 Dean's Research Grant
  • Pepperdine Academic Year Undergraduate Research Initiative (2020)
  • Pepperdine Summer Undergraduate Research Program (2020)
  • Institute for Fraud Prevention $8,000
  • WVU College of Business and Economics Grant $2,100

Topics

  • Fraud detection
  • Fraud deterrence
  • Auditor judgment and decision making

Courses

  • AC 224 Financial Accounting
  • AC 310 Intermediate Accounting I
  • AC 311 Intermediate Accounting II
  • AC 314 Advanced Cost Analysis and Systems
  • AC 425 Auditing