Ph.D. in Accounting Information Systems
Instructor in Accounting
Lamar University College of Business
Email: gzhang@lamar.edu
Accounting | AI | Internal Control Monitoring | Financial Disclosure Quality | Cybersecurity Assurance | Crypto Assets
About me: Maria Guangyue Zhang is an accounting instructor at Lamar University College of Business. She received a doctorate degree in Accounting and Information Systems (AIS) from Rutgers Business School. Her research and practical experience focus on how emerging technologies can improve data-driven assurance. Her research interests include AI, governance and disclosure, cybersecurity assurance, blockchain and cryptocurrency, and fair value measurement. She has published in leading peer-reviewed AIS journals and is actively involved in academic conferences and professional education initiatives.
Dissertation:
Title: Essays on Data-Driven Assurance: Navigating Risk Assessment and Disclosure of Cybersecurity and Digital Assets in the Digital Age
Publications and working papers:
Zhang, G., Atasoy, H., & McDonough, R. (provisionally accepted, 2025), Beyond the Click: How Pixel Tracking Technologies Influence Patient Data Privacy and Security in Hospitals. THE PROCEEDINGS OF THE NATIONAL ACADEMY OF SCIENCES NEXUS (PNAS NEXUS)
(Q1 Science Journal, Published by the National Academy of Sciences (NAS) and Oxford University Press)
Zhang, G., Sannella, A., Brennan, G., & Muhammad, T. (2024), Fair Value Estimates for Illiquid Cryptocurrency, International Journal of Accounting Information Systems, 54, 100700, available at https://doi.org/10.1016/j.accinf.2024.100700
(ABDC Ranking A)
Zhang, G., Atasoy, H., & Vasarhelyi, M. (2022), Continuous Monitoring with Machine Learning and Interactive Data Visualization: An Application to A Healthcare Payroll Process, International Journal of Accounting Information Systems, 46, 100570, available at https://doi.org/10.1016/j.accinf.2022.100570
(ABDC Ranking A)
Can AI Extract Operational Facts beyond Segment Disclosures? With Xuan Peng, Kexing Ding (SWUFE), and Miklos Vasarhelyi (Rutgers). Under preparation for submission.
The Current Status of 10-K Item 1C Cybersecurity Disclosure. With Won No (Rutgers). Under preparation for submission.
Skills:
Python
Artificial Intelligence (AI)
Machine learning
Statistical modeling
Text Mining
Tableau Data Visualization
Celonis Process Mining
Blockchain Simulation
Languages:
English
Chinese