GENERAL INFORMATIONเทสเทส
Name : Asst. Prof. Dr. Pongprot Chatraphorn  
Name (Thai) : ผศ. ดร. พงศ์พรต ฉัตราภรณ์
Academic Title : Assistant Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2002 Doctor of Philosophy Accounting Virginia Polytechnic Institute and State University United States
1998 Master of Accountancy Accounting The George Washington University United States
1995 Bachelor of Accountancy (First Class Honors) Accounting Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"A Relationship between Family Ownership Structures and Initial Returns on Initial Public Offering Stocks", Journal of Graduate School of Commerce Burapha Review, 17(1) : 147-162, Jan.2022-Jun.2022, (Rattanajariyakun, P., Chatraphorn, P.).
"The Effects of Tipping and Losses on Insider Trading", Journal of Forensic & Investigative Accounting, 8(2, Special Issue) : 257-274, Apr.2016, (Beams, J.D., Chatraphorn, P.).
"The Effect of CEO and CFO Resignations on Going Concern Opinions", Accounting and Finance Research, 5(4) : 76-88, Oct.2016, (Beams, J.D., Yan, Yun-Chia, Chatraphorn, P.).
"The Problems in Corporate Income Tax, Vat, and withholding Income Tax of Contractor Business in Rayong", Journal of Graduate School of Commerce Burapha Review, 9(1) : 121-134, Jan.2014-Jun.2014, (Srikanchama, A., Chatraphorn, P., Chanruen, S., Pothong, O).
"Accounting for Investment", Journal of Commerce-Burapha Review, 7(1) : 9-28, Jan.2012-Jun.2012, (Chatraphorn, P., Boonlert-U-Thai, K., Kiattikulwattana, P.).
"Perceptions on Events Potentially Leading to Misstatements on Financial Reporting", International Academic Research Journal of Business and Management, 1(6) : 46-58, Dec.2012, (Boonyanet, W., and Chatraphorn, P.).
"The Value Relevance of Net Income Components of Listed Firms in the Stock Exchange of Thailand in the Last Decade", Chulalongkorn Business Review, 34(134) : 46-81, Oct.2012-Dec.2012, (Chatraphorn, P., and Panyacheunsakulsook, P., and Wongkaew, W.).
"Auditor Reaction to Client Pressure: Is It Different under Different Cultures?", Chulalongkorn Business Review, 105 : 83-93, Jul.2005-Sep.2005, (Chatraphorn, P., Brozovsky, John A.).
"Accounting for Business Combinations: The Past, The Present and The Future", Chulalongkorn Business Review, 96 : 11-22, Apr.2003-Jun.2003, (Chatraphorn, P.).
Editorial-Reviewed Journal Articles
Monographs
Books
Book Chapters
Textbooks
"Introduction to Financial Accounting",4th (New Revision)Edition,Chulalongkorn University Press,2021, (Chatraphorn, P., Boonyanet, W., Keerasuntonpong, P., Kiattikulwattana, P.).
"Advanced Accounting 1",Chulalongkorn University Press,2018, (Sanguanchart, D., Toommanon, V., Chatraphorn, P.).
"Financial Accounting",Wittayaphat Press,2017, (Hirunrusme, T., Kiattikulwattana,P., Manowan, P., Chatraphorn, P.).
"Introduction to Managerial Accounting",6thEdition,McGraw-Hill Education,2015, (Brewer, P.T., Garrison, R.H., Noreen, E.W. (Translated and Edited by Keerasuntonpong, P., Kiattikulwattana, P., Boonyanet, W., Chatraphorn, P.)).
Textbook Chapters
Case Studies
Peer-Reviewed Academic/Professional Meeting Proceedings
"Perceptions on Events Potentially Leading to Misstatements on Financial Reporting"The 17th Annual Ethics Research Symposium, American Accounting Association, Washington D.C., USA. Aug.2012, (Boonyanet, W., Chatraphorn, P.).
"Effects of Interactive Technology and Exercise Format on Outcome of Learning Consolidated Financial Statements"The 9th International Conference on Information Technologies Applications & Management "IT and Innovation in a Global Society" (ITAM 2012), Korea 2012, (Suprungwattana, K., Tanlamai, U., Chatraphorn, P.).
"The Value Relevance of Net Income Components of Listed Firms in the Stock Exchange of Thailand in the Last Decade"The 1st National Conference of Academy of Business and Economic Research, Graduate School of Commerce, Burapa University, Chonburi, Thailand Jul.2009, (Chatraphorn, P., Panyachunsakulsuk, P.).
"An Investigation of Explanatory Power of Alternative Income Definitions: The Evidence from the Stock Exchange of Thailand"AMERICAN ACCOUNTING ASSOCIATION 2005 ANNUAL MEETING, AMERICAN ACCOUNTING ASSOCIATIONAug.2005, (Peetathawatchai, P., Chatraphorn, P.).
Peer-Reviewed Academic/Professional Meeting Presentations
Non Peer-Reviewed Journals and Articles
"Do financial statements have declining benefits?", Thai Accounting Association Journal 14 : 23-26, Nov.2018, (Chatraphorn, P.).
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
"DISAGGREGATION OF THE INVESTMENT PROPERTY COMPONENTS AND THE AGGREGATED RELIABILITY SCORE [Doctor of Philosophy in Accountancy]", 2015, (Ruksapol, T., Chatraphorn, P.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2023 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2023 Semester/1 2601421 ADVANCED ACCOUNTING I
2023 Semester/1 2601513 FINANCIAL REPORTING I
2023 Semester/2 2601111 BUSINESS ACCOUNTING
2023 Semester/2 2601421 ADVANCED ACCOUNTING I
2023 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2022 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2022 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2022 Semester/1 2601421 ADVANCED ACCOUNTING I
2022 Semester/2 2601111 BUSINESS ACCOUNTING
2022 Semester/2 2601421 ADVANCED ACCOUNTING I
2022 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2022 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2021 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2021 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2021 Semester/1 2601421 ADVANCED ACCOUNTING I
2021 Semester/1 2601514 FINANCIAL REPORTING II
2021 Semester/2 2601111 BUSINESS ACCOUNTING
2021 Semester/2 2601421 ADVANCED ACCOUNTING I
2021 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2021 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2020 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2020 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2020 Semester/1 2601421 ADVANCED ACCOUNTING I
2020 Semester/2 2601111 BUSINESS ACCOUNTING
2020 Semester/2 2601421 ADVANCED ACCOUNTING I
2020 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2020 Int'l Semester/1 2601120 FINANCIAL ACCOUNTING
2019 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2019 Semester/1 2601421 ADVANCED ACCOUNTING I
2019 Semester/2 2601111 BUSINESS ACCOUNTING
2019 Semester/2 2601421 ADVANCED ACCOUNTING I
2019 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2019 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2018 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2018 Semester/1 2601421 ADVANCED ACCOUNTING I
2018 Semester/1 2601826 DISSERTATION
2018 Semester/1 2601894 DOCTORAL DISSERTATION SEMINAR
2018 Semester/1 2601897 QUALIFYING EXAMINATION
2018 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2018 Semester/2 2601421 ADVANCED ACCOUNTING I
2018 Semester/2 2601826 DISSERTATION
2018 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2018 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2018 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2017 Semester/1 2601317 INTRODUCTION TO ACCOUNTING FOR BUSINESS COMBINATIONS
2017 Semester/1 2601421 ADVNCED ACCOUNTING I
2017 Semester/1 2601897 QUALIFYING EXAMINATION
2017 Semester/1 2601826 DISSERTATION
2017 Semester/1 2601313 ADVANCED ACCOUNTING FOR FINANCIAL MANAGEMENT
2017 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2017 Semester/2 2601421 ADVNCED ACCOUNTING I
2017 Semester/2 2601826 DISSERTATION
2017 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR
2017 Semester/2 2601897 QUALIFYING EXAMINATION
2017 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2017 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2017 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2016 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2016 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2016 Semester/1 2601421 ADVNCED ACCOUNTING I
2016 Semester/1 2601826 DISSERTATION
2016 Semester/1 2601828 DISSERTATION
2016 Semester/2 2601421 ADVNCED ACCOUNTING I
2016 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2016 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR
2016 Semester/2 2601826 DISSERTATION
2016 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2016 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2016 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2016 Trimester/2 2601512 FINANCIAL ACCOUNTING
2015 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2015 Semester/1 2601421 ADVNCED ACCOUNTING I
2015 Semester/2 2601421 ADVNCED ACCOUNTING I
2015 Semester/2 2601313 ADVANCED ACCOUNTING FOR FINANCIAL MANAGEMENT
2015 Semester/2 2601826 DISSERTATION
2015 Semester/2 2601828 DISSERTATION
2015 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2015 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2015 Trimester/2 2601512 FINANCIAL ACCOUNTING
2014 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2014 Semester/1 2601421 ADVNCED ACCOUNTING I
2014 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2014 Semester/2 2601421 ADVNCED ACCOUNTING I
2014 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2014 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2014 Trimester/2 2601512 FINANCIAL ACCOUNTING
2013 Semester/1 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2013 Semester/1 2601421 ADVNCED ACCOUNTING I
2013 Semester/2 2601421 ADVNCED ACCOUNTING I
2013 Semester/2 2601313 ADVANCED ACCOUNTING FOR FINANCIAL MANAGEMENT
2013 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2013 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2013 Int'l Semester/2 2601425 CURRENT ISSUES IN ACCOUNTING
2013 Trimester/2 2601512 FINANCIAL ACCOUNTING
2012 Semester/1 2601213 INTERMEDIATE ACCOUNTING II
2012 Semester/1 2601421 ADVNCED ACCOUNTING I
2012 Semester/2 2601313 ADVANCED ACCOUNTING FOR FINANCIAL MANAGEMENT
2012 Semester/2 2601421 ADVNCED ACCOUNTING I
2012 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2012 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2012 Trimester/1 2601512 FINANCIAL ACCOUNTING
2012 Trimester/2 2601512 FINANCIAL ACCOUNTING
2011 Semester/1 2601421 ADVNCED ACCOUNTING I
2011 Semester/2 2601313 ADVANCED ACCOUNTING FOR FINANCIAL MANAGEMENT
2011 Semester/2 2601421 ADVNCED ACCOUNTING I
2011 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR
2011 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2011 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2011 Trimester/1 2601512 FINANCIAL ACCOUNTING
2011 Trimester/1 2601512 FINANCIAL ACCOUNTING
2011 Trimester/2 2601512 FINANCIAL ACCOUNTING
2010 Semester/1 2601421 ADVNCED ACCOUNTING I
2010 Semester/1 2601515 MANAGEMENT ACCOUNTING
2010 Semester/2 2601313 ADVANCED ACCOUNTING FOR FINANCIAL MANAGEMENT
2010 Semester/2 2601421 ADVNCED ACCOUNTING I
2010 Semester/2 2601515 MANAGEMENT ACCOUNTING
2010 Int'l Semester/1 2601323 ADVANCED ACCOUNTING I
2010 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2009 Semester/1 2601323 ADVANCED ACCOUNTING I
2009 Semester/1 2601421 ADVNCED ACCOUNTING I
2009 Semester/1 2601515 MANAGEMENT ACCOUNTING
2009 Semester/1 2601515 MANAGEMENT ACCOUNTING
2009 Semester/2 2601323 ADVANCED ACCOUNTING I
2009 Semester/2 2601421 ADVNCED ACCOUNTING I
2009 Semester/2 2601515 MANAGEMENT ACCOUNTING