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Chang-Yuan Loh

Chang-Yuan Loh

BCom Macquarie; BCom Hons, PhD Sydney
Lecturer

Rm 437
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 6429
Fax +61 2 9351 6638
chang.loh@sydney.edu.au

Bio

Dr. Chang-Yuan Loh is a Lecturer with the Discipline of Accounting at the University of Sydney Business School. He teaches second-year and third-year management accounting in undergraduate units of study.

Chang-Yuan completed his PhD in Accounting at the University of Sydney Business School in 2014 after graduating with First Class Honours. His research interests lie with behavioural research in management accounting, with a focus on using experiments to examine how management accounting and controls shape managerial decision making. Chang-Yuan’s PhD thesis, Factors Influencing the Decision-Making of Third Party Consultants in the Context of Evaluating Escalation of Commitment, investigated conditions under which managers increase commitment to unprofitable capital investment projects, and how management controls can help de-escalate such commitment. Specifically, the thesis drew on social-psychological disciplines to examine how social identification (between consultant type), individual moods, task assignment and the presentation of accounting information influenced investment decisions. Chang-Yuan also has an interest in ethics in decision-making; his Honours thesis investigated how gender and gendered personalities affect the ethical development and ethical behaviour of accounting students.

2016

6
Conference Proceeding/s

Loh C, Coyte R and Cheng M 2016 'Examining the Effect of Mood on Third Party Evaluation of Capital Investment Projects', American Accounting Association 2016 Management Accounting Section Meeting, Dallas, United States, 9th January 2016

2014

5
Conference Paper/s

Loh C, Coyte R and Cheng M 2014 'The Effect of Mood on Third Party Evaluation of Capital Investment Projects: an Escalation of Commitment Context', American Accounting Associaton 2014 Accounting, Behavior and Organization Conference, Philadelphia, United States, 25th October 2014

6
Conference Proceeding/s

Loh C, Coyte R and Cheng M 2014 'A closer look at the meaning behind ‘how are you feeling?’: Examining the effect of mood on third party evaluation of capital investment projects', Proceedings of the Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2014, Auckland, New Zealand, 8th July 2014

2012

5
Conference Paper/s

Loh C, Cheng M and Coyte R 2012 'The effect of third party consultant type and the nature of role assignment on reporting escalation of commitment', American Accounting Association’s Accounting, Behavior and Organization Section Mid-Year Conference 2012, Atlanta, United States, 6th October 2012

2009

4
Journal Article/s

Loh C and Wong JB 2009 'Matching the 'knowing what to do' and the 'doing what you know' in ethical decision-making', Australasian Accounting Business and Finance Journal, vol.3:2, pp. 36-47

2008

6
Conference Proceeding/s

Loh C 2008 'Matching the 'Knowing what to do' and the 'Doing what you know' in ethical decision-making', The 13th Annual Ethics Research Symposium, American Accounting Association (AAA), Anaheim, United States, 6th August 2008

Loh C 2008 'Matching the 'Knowing what to do' and the 'Doing what you know' in ethical decision-making', The Accounting and Finance Association of Australia and New Zealand (AFAANZ), Sydney, Australia, 8th July 2008

2007

5
Conference Paper/s

Loh C, Edwards P and Baxter J 2007 'An Investigation into the relationship between ethical development and ethical behaviour of accounting students: is sex important', 6th Australasian Conference on Social and Environmental Accounting Research (CSEAR), Sydney, Australia, 4th November 2007

Loh C, Edwards P and Baxter J 2007 'An Investigation into the relationship between ethical development and ethical behaviour: is sex important', The Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Gold Coast, QLD, Australia, 3rd July 2007

6
Conference Proceeding/s

Loh C, Edwards P and Baxter J 2007 'An Investigation into the relationship between ethical development and ethical behaviour: is sex important', Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 10th July 2007