Ph.D. in Accountancy, Department of Accountancy, School of Business and Public Management, The George Washington University, Washington, DC., U.S.A. 1999.

Master of Business Administration, Department of Finance and Investment, School of Business and Public Management, The George Washington University, Washington, DC., U.S.A. 1991.

Bachelor of Laws, Department of Law, School of Law, National Taiwan University, Taipei, Taiwan, R.O.C. 1987.

Recent Publications

• Cheng, Kang, 2025, “Cost” As a Constraint Addressed In the Accounting Standard Conceptual Framework---the Case of Subsequent Accounting for Goodwill. Accountancy Business and the Public Interest, v41n6.
• Cheng, Kang, and Tavakolifar, Mohammad, & Ullah, Barkat 2023, “A Contrast of the Popularity and the Interpretation of Non-GAAP Earning Disclosures in Different Industries.” Journal of Corporate Accounting & Finance, v35n1, p92-109.
• Cheng, Kang, and Crumbley, D. Larry 2023, “Canada’s Li-Cycle Holdings Corporation – Innovative Technology and Innovative Accounting for Off-Take Agreements.” Journal of Forensic and Investigative Accounting, July-December 2023, v15n2, p261-271.
• Cheng, Kang and Sharon Finney 2016, “The tangle of intangible assets and business combinations--Related standards: past, present, and future” The CPA Journal, v86n1, January 2016, p40-46.
• Cheng, Kang and R. M. Elbolok, 2015, “Is pushdown accounting lifting you up?” The Journal of Corporate Accounting and Finance, v25n5, September/October, p55-59. Cheng, Kang 2012, “Accounting discretion and fair value reporting---A study of US banks’ fair value reporting of mortgage-backed-securities" Journal of Business Finance and Accounting, v39n5&6, p531-566. 
• Hsu, Audrey W.S., Rong-Ruey Duh and, Kang Cheng, 2012, "Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?"  The International Journal of Accounting, v47n2, p198–225.
• Cheng, Kang 2011, “Accounting for Servicing Assets: A Reporting Challenge for Executives and Financial Statement Users” The CPA Journal, v81n10, p24-29.
• Cheng, Kang and Sharon Finney 2010, “It’s Coming: M&As Under IFRSs” The Journal of Corporate Accounting and Finance, v21n3, p13-18.
• Cheng, Kang 2009, “Navigating with the IFRS Convergence Roadmap” The Journal of Corporate Accounting and Finance, v20n6, p31-37.
• Cheng, Kang 2009, “Fair Value’s ‘How’ meets ‘When’---The complications of Applying Mark-to-Market Accounting in an Inactive Market” The CPA Journal, v79n8, p26-29.
• Cheng, Kang 2009, “Mark to Market or Mark to Expectation?” Commercial Lending Review, v24n1, p3-7.
• Cheng, Kang 2008, “Another Step towards the Convergence with International Accounting Standard---Accounting for Business Combination under SFAS No. 141R” The Journal of Corporate Accounting and Finance, v19n6, p35-40.
• Cheng, Kang and William Brent 2007, “Haveit Mortgage Solution: A Case of Applying the Financial- Components Approach in Accounting for Financial Assets” Journal of Financial Case Research, v9n1, p57-64.
• Cheng, Kang 2007, “Financial Asset Servicing Rights—Another Niche For Valuation Practice” Valuation Strategy, v10n6, July/August, p20-25.
• Cheng, Kang 2007, “Fair-Value Option for Financial Assets: An Opportunity for Earnings Management?” Commercial Lending Review, v23n1, p33-39.
• Cheng, Kang 2006, “Fair-Value Option to Account for Financial Asset-Servicing Rights” Bank Accounting and Finance, v19n2, p38-44.
• Cheng, Kang 2003, “The Impact of Goodwill on Earnings” The Journal of Corporate Accounting and Finance, v14n2, p63-68.
• Cheng, Kang 2002, “SFAS No. 142’s Effect on 2002 Earnings” Commercial Lending Review, v17n3, p15-22.
• Cheng, Kang 2002, “Acquisitions of Troubled Institutions: Exposure Draft Proposed to Amend SFAS No. 72” Bank Accounting and Finance, v15n 5, p 46-49.
• Cheng, Kang 2001, “Valuation Assumptions under SFAS 140: Understanding Balance-Sheet Effects” Bank Accounting and Finance, v15n2, p 39-45.
• Cheng, Kang 2001, “Another Perspective on Bridging the Education Gap: News and views”, The CPA Journal, v71n12, p.20-21.