Dr. Wing W. Poon

Associate Professor | Accounting and Finance | Feliciano School of Business
Location: 368
Telephone: 973-655-7454
Email: poonw@montclair.edu

Biography

Dr. Wing W. Poon received his Ph.D. in Accounting from Louisiana State University in 1996. He is a professor of Accounting at Montclair State University. His research interests are in the areas of usefulness and value of accounting information, accounting choice, international accounting standards, and income taxes.

Expertise

Reporting of Accounting Information
International Financial Reporting Standards
Accounting choices

Education

  • Ph D, Accounting, 1996, Louisiana State University, Baton Rouge, Louisiana
  • MS, Accounting, 1991, California State University, Sacramento, California
  • MA, Mathematics, 1988, University of California, Davis, California
  • Other, Mathematics, 1985, Hong Kong Baptist University, Hong Kong

Professional Experience

  • Professor, Montclair State University. (2018 - Current).
  • Associate Professor, Montclair State University. (2003 - 2018).
  • Assistant Professor, Montclair State University. (1997 - 2003).
  • Visiting Faculty, University of Louisiana at Lafayette. (1996 - 1997).

Honors and Awards

  • Professor of the Year , Montclair State University Accounting Society.
  • Certificate of Appreciation , Institute of Management Accountants.
  • Professor of the Year , Montclair State University Accounting Society.
  • Exxon USA Scholarship , Louisiana State University.
  • Doctoral Consortium Fellow , American Accounting Association Southwest Region.
  • Beta Gamma Sigma , California State University, Sacramento.
  • Elijah Watt Sells Certificate for Performance with High Distinction on the May 1990 Uniform CPA Examination , American Institute of Certified Public Accountants.
  • Non-resident Tuition Fee Fellowship , University of California, Davis.
  • Mr. & Mrs. Sydney S.O. Au Memorial Scholarship , Hong Kong Baptist University.

Research

  • "Accounting for Lease Modifications under the New Lease Accounting Standard"
  • "Identification and Classification of Leases under the New Lease Accounting Standard"

Refereed Published Articles

  • Poon, W. (2020). Implementing the New Revenue Standard for Construction Entities. International Journal of Accounting and Taxation, 8 (1), pp. 1 - 6.
  • Yang, J., Poon, W., Chang, C. (2018). Strategies for the New Base Erosion and Anti-Abuse Tax. Journal of Taxation of Investments, 36 (1), pp. 67 - 77.
  • Yang, J., Poon, W., Chang, C. (2018). The Important Aspects and Strategies of the TCJA. Practical Tax Strategies, 101 (1), pp. 16 - 23.
  • Poon, W. (2017). The Impact of the New Revenue Standard on Real Estate Sales. Journal of Accounting and Finance, 17 (1), pp. 97 - 102.
  • Yang, J., Poon, W., Lauricella, L. (2016). Defects in Foreign Tax Credit Rules. International Journal of Accounting and Finance, 6 (1), pp. 24 - 42.
  • Poon, W. (2016). An Update on the Possible Incorporation of IFRS into the U.S. Financial Reporting System. Journal of Business & Economics Research, 14 (1), pp. 45 - 50.
  • Yang, J., Poon, W., Lee, J. (2015). The Impact of the New Consolidation Accounting Standards on Financial Statements. Franklin Business and Law Journal, 2015 (1), pp. 100 - 114.
  • Poon, W., Yang, J., Lin, B. (2014). Determining the Liability of Internet Retailers to Collect Sales Tax. International Journal of Technology Policy and Law, 1 (4), pp. 387 - 394.
  • Yang, J., Poon, W., Lin, B. (2013). Tax Planning Strategies Under the American Taxpayer Relief Act of 2012. Practical Tax Strategies, 91 (1), pp. 21 - 31.
  • Yang, J., Lauricella, L., Poon, W. (2012). Physical Presence Versus Economic Nexus in Internet Commerce Sales Taxation. Franklin Business and Law Journal, 2012 (3), pp. 42 - 80.
  • Poon, W. (2012). Incorporating IFRS into the U.S. Financial Reporting System. Journal of Business & Economics Research, 10 (5), pp. 303 - 312.
  • Poon, W. (2009). Principles-Based Approach to Accounting Standard Setting. National Accounting Journal, 11 (1), pp. 46 - 48.
  • Yang, J., Poon, W. (2009). A Comparison between the New and the Old Accounting Standards for Business Combinations. Clarion Business and Economic Review, 8 (1), pp. 21 - 33.
  • Yang, J., Poon, W. (2008). The New Accounting Standards for Changes in a Parent's Ownership Interest under FASB Statement No. 160. Review of Business Research, 8 (5), pp. 179 - 188.
  • Poon, W. (2007). Are Derivatives Really That Dangerous?. Clarion Business and Economic Review, 6 (1), pp. 58 - 66.
  • Poon, W. (2007). Reporting on Intangibles. Midwestern Business and Economic Review, 39 pp. 1 - 3.
  • Poon, W. (2006). Roth 401(k): The New Retirement Savings Option. National Accounting Journal, 8 (1), pp. 29 - 31.
  • Poon, W. (2004). Using Fair Value Accounting for Financial Instruments. American Business Review, 22 (1), pp. 39 - 41.
  • Poon, W. (2003). Saving for College. National Public Accountant, pp. 4 - 5.
  • Yang, J., Poon, W. (2002). Taxable Base of Internet Commerce. Journal of State Taxation, 20 (4), pp. 70 - 80.
  • Yang, J., Poon, W. (2001). To Tax or not to Tax: Tax Freedom or Free Ride?. Strategic Finance, 83 (2), pp. 44 - 48.
  • Poon, W. (2001). Understanding the Differences between International Accounting Standards and U.S. GAAP. Global Business and Finance Review, 6 (1), pp. 89 - 99.
  • Yang, J., Poon, W. (2000). Measuring Profit of Software Development Activities: Revenue and Expense. Today's CPA, 27 (1), pp. 34 - 42.
  • Poon, W. (2000). Statement of Cash Flows: Settling the Direct vs. Indirect Method Debate. Business Journal, 15 (2), pp. 42 - 46.
  • Poon, W. (2000). Internet Resources for Accounting Students. National Accounting Journal, 2 (1), pp. 27 - 29.
  • Poon, W., Greco, J. (1999). Product Costing for Global Pricing Decisions. National Accounting Journal, 1 (1), pp. 17 - 22.
  • Poon, W. (1998). Comparing the Financial Characteristics of December and Non-December Year-End Firms: An International Perspective. International Journal of Business Disciplines, 8 (2), pp. 121 - 128.
  • Alford, A., Guffey, D., Poon, W. (1995). Further Evidence on Differences in the Financial Characteristics of LBOs versus Non-LBOs. Accounting Enquiries, 4 (2), pp. 217 - 248.

Published Proceedings

  • Poon, W. (2012). Integrated Reporting: Value Creation and Sustainability (Abstract only). Atlantic City, New Jersey: Academy of Business Research Fall 2012 Conference. Refereed
  • Poon, W. (2010). SEC Work Plan for the Consideration of Incorporating IFRS into the U.S. Financial Reporting System. Morristown, NJ: NBEA 37th Annual Meeting. Refereed
  • Yang, J., Chang, C., Poon, W. (2003). Tax Strategies under Tax-Advantaged Dividends and Capital Gains. Parsippany, NJ: NBEA 30th Annual Meeting. Refereed
  • Yang, J., Poon, W. (2000). Whether and How Internet Commerce Should Be Taxed. Long Island, New York: NBEA 27th Annual Meeting. Refereed
  • Yang, J., Poon, W. (2000). Accounting Methods for Determining Profit from Software Development Operations. Beijing: Managing Global Business in the Internet Age. Refereed
  • Yang, J., Poon, W. (2000). Determining Profit of Computer Software (Abstract only). Madison, New Jersey: Third Regional Business Symposium on Management of E-Commerce. Refereed
  • Poon, W. (2000). A Comparison of International Accounting Standards and U.S. GAAP. Las Vegas, Nevada: Seventh Annual Meeting of the American Society of Business and Behavioral Sciences. Refereed
  • Poon, W., Greco, J. (1998). The Appropriateness of Different Costing Techniques for Companies Operating in Transitional Economies (Abstract only). Beijing, People‚Äôs Republic of China: International Conference on Accounting and Finance. Refereed