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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


Dr. Alyssa Ong received her Ph.D. 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.


  • PhD in Accounting, West Virginia University, 2018
  • BSB in Accounting and Finance, University of Kansas, 2014
  • Ong, A. "Neutralization vs. Rationalization: Does the Fraud Triangle Hold When Individuals are Impulsive?" (2018)
  • Holderness Jr, D. K., Ong, A., Zimbelman, M., "The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments" (2017)
  • Ong, A., Holderness Jr. D.K., Fleming, A.S., "Changing the Nature of Audit Procedures to Deter Fraud (2016)
  • 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
  • Changing the Nature of Audit Procedures to Deter Fraud, 2017
  • The Effects of First Impressions and Supervisor Preference on Auditors' Risk Assessments, 2018
  • Institute for Fraud Prevention $8,000
  • WVU College of Business and Economics Grant $2,100


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


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