GENERAL INFORMATIONเทสเทส
Name : Assoc. Prof. Dr. Thanyaluk Vichitsarawong  
Name (Thai) : รศ. ดร. ธัญลักษณ์ วิจิตรสาระวงศ์
Academic Title : Associate Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2007 Doctor of Philosophy Accounting Oklahoma State University United States
2001 Master of Business Administration Accounting University of Illinois at Urbana Champaign United States
1996 Graduate Certificate Auditing Thammasat University Thailand
1995 Bachelor of Accountancy (First Class Honors) Accounting Information Systems Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"The Effect of Cash Flow Presentation Method on Investors’ Forecast of Future Cash Flows", Management Science, 69(3) : 1877-1900, Mar.2023, (Pornupatham, S., Tan, H.T., Vichitsarawong, T., Yoo, G.S.).
"Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period. , 58, p.104627.", Finance Research Letters, 58 : 104627, Dec.2023, (Vichitsarawong, T. and Eng, L.L.).
"Comparing the usefulness of two profit subtotals: Operating income and earnings before interest and taxes", Financial Research Letter, Jun.2022, (Eng, L.L. and Vichitsarawong, T.).
"The impact of toxic chemical releases and their management on financial performance", Advances in Accounting, 53(4)Jun.2021, (Eng L.L.,, Fikru, M.G., Vichitsarawong, T.).
"Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings", Sustainability Accounting, Management and Policy Journal, 13(2) : 494-518, Dec.2021, (Eng, L.L., Fikru, M., Vichitsarawong, T.).
"Financial crisis and earnings management under u.s. gaap and ifrs", Review of Pacific Basin Financial Markets and Policies, 23(2)Jun.2020, (Vichitsarawong, T., Eng, L.L.).
"Competition and profits in the airline industry: The case of AirAsia and Malaysia Airlines", International Journal of Revenue Management, 11(1/2) : 126-150, Jan.2019, (Eng, L.L., Vichitsarawong, T.).
"Usefulness of Accounting Estimates: A Tale of Two Countries (China and India)", Journal of Accounting, Auditing and Finance, 32(1) : 123-135, Jan.2017-Jan.2017, (Eng, L.L., Vichitsarawong, T.).
"Do Audit Opinions Reflect Earnings Persistence?", Managerial Auditing Journal, 30(3) : 244-276, Mar.2015-Mar.2015, (Vichitsarawong, T., Pornupatham, S.).
"The Draft of New Auditor's Report: Challenges of Auditors and Users", Chulalongkorn Business Review, 36(141)Jul.2014-Sep.2014, (Pornupatham, S., Vichitsarawong, T.).
"Are International Financial Reporting Standards-Based and U.S. GAAP-Based Accounting Amounts Comparable? Evidence from U.S. ADRs", Journal of Accounting, Auditing and Finance, 29(2) : 163-187, Apr.2014-Apr.2014, (Eng, L. L., Sun, L., and Vichitsarawong, T.).
"The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore", Advances in Accounting, 29(2) : 278-285, Dec.2013-Dec.2013, (Eng, L. L., Sun, L., Vichitsarawong, T.).
"Thai Financial Reporting Standard, Business Combination and Goodwill Concept", Chulalongkorn Business Review, 34(132) : 10, Apr.2012-Jun.2012, (Vichitsarawong, T.).
"The Value Relevance of Earnings and Cash Flows: Evidence from Thailand", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 7(19) : 39-53, Aug.2011-Aug.2011, (Vichitsarawong, T.).
"The impact of the Asian financial crisis on conservatism and timeliness of earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand", Journal of International Financial Management and Accounting, 21(1) : 32-61, Mar.2010-Mar.2010, (Vichitsarawong, T., Eng, L.L., and Meek, G.K.).
"The impact of the Asian financial crisis on auditors' conservatism", Journal of International Accounting Research, 7(2) : 43-63, Aug.2008-Aug.2008, (Herrmann, D.R., Pornupatham S., and Vichitsarawong T.).
"Fair value accounting: Interested perspective", Chulalongkorn Business Review, 94 : 14-32, 2002, (Vichitsarawong, T.).
"Should the Amortization of Goodwill be Eliminated?", Chulalongkorn Business Review, 90 : 11-22, 2001, (Vichitsarawong, T.).
Editorial-Reviewed Journal Articles
Monographs
Books
"Financial Statement Analysis and Equity Valuation", 2nd Edition, Chulalongkorn University Press, 2017, (Vichitsarawong, T.).
Book Chapters
Textbooks
"Principle of Accounting",1stEdition,Chulalongkorn University Press,2016, (Komutputipong, N., Vichitsarawong, T.).
"Accounting I",1&2Edition,Chulalongkorn University,1999, (Boonlert-U-Thai, K., Komutpong, T., and Vichitsarawong, T.).
Textbook Chapters
Case Studies
Peer-Reviewed Academic/Professional Meeting Proceedings
"The Effect of Global Financial Crisis on Real and Accrual-Based Earnings Management under U.S. GAAP and IFRS: Evidence from American Depositary Receipts (ADRs)"The 2017 American Accounting Association (AAA) Annual Meeting, San Diego, USA. Aug.2017, (Vichitsarawong, T., Eng, L.L.).
"Are International Financial Reporting Standards-Based and U.S. GAAP-Based Accounting Amounts Comparable? Evidence from U.S. ADRs"The 2012 American Accounting Association (AAA) Annual Meeting Washington D.C., USA2012, (Eng, L.L., Sun, L., Vichitsarawong, T.).
"An Examination of the Valuation Properties of Earnings and Book Values Reported under IAS, Tax Based Accounting and U.S GAAP"The 2009 American Accounting Association Annual Meeting, American Accounting Association (AAA), New York, USA Aug.2009, (Eng, L.L., Sun L., and Vichitsarawong T.).
"The Usefulness of Goodwill Impairment in Reflecting Firm Relative Efficiency"The 2008 American Accounting Association (AAA) Annual Meeting, Anaheim, California, USA Aug.2008, (Vichitsarawong, T.).
Peer-Reviewed Academic/Professional Meeting Presentations
Non Peer-Reviewed Journals and Articles
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Research Grants
Working Papers
Work-In-Progress
Funded Research Reports
Competitive Research Awards Received
Professional Practice Standards or Public Policies
eBooks
Online Teaching Courses
Software/Simulations
Newspaper Articles
Reviews of Peer-Reviewed Journals
Academic Promotion Materials
Patent
Others
"The Ultimate Ownership of Family Firms and Real Earnings Management: Empirical Evidence from Thailand [Doctor of Philosophy in Accountancy]", 2013, (Phattaranawig, M., Vichitsarawong, T., Doctor of Philosophy in Accountancy).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2023 Semester/1 2601826 DISSERTATION
2023 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2023 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2023 Semester/2 2601826 DISSERTATION
2023 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2023 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2023 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2022 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2022 Semester/1 2601826 DISSERTATION
2022 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2022 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2022 Semester/2 2601826 DISSERTATION
2022 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2022 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2022 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2021 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2021 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2021 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2021 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2021 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2021 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2020 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2020 Semester/1 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2020 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2020 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2020 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2020 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2019 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2019 Semester/1 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2019 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2019 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2019 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2019 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2018 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2018 Semester/1 2601513 FINANCIAL REPORTING I
2018 Semester/1 2601514 FINANCIAL REPORTING II
2018 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2018 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2018 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2018 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2018 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2017 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2017 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2017 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2017 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2017 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2017 Trimester/1 2601512 FINANCIAL ACCOUNTING
2017 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2017 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2016 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2016 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2016 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2016 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2016 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2016 Trimester/1 2601512 FINANCIAL ACCOUNTING
2016 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2015 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2015 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2015 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2015 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2015 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2015 Trimester/1 2601512 FINANCIAL ACCOUNTING
2014 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2014 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2014 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2014 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2014 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2014 Trimester/1 2601512 FINANCIAL ACCOUNTING
2013 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2013 Semester/1 2601212 INTERMEDIATE ACCOUNTING I
2013 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2013 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2013 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2013 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2012 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2012 Semester/1 2601212 INTERMEDIATE ACCOUNTING I
2012 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2012 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2012 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2012 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2012 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2011 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2011 Semester/1 2601212 INTERMEDIATE ACCOUNTING I
2011 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2011 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2011 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2011 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2011 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2011 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2010 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2010 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2010 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2010 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2010 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2010 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601714 CONTEMPORARY ACCOUNTING THEORY
2009 Semester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2009 Semester/2 2601212 INTERMEDIATE ACCOUNTING I
2009 Semester/2 2601795 SEMINAR ON SPECIAL TOPICS OF ACCOUNTING RESEARCH