'PegBiz

May 2014

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BIZ 'peg MAY 2014 | 19 q&a D r. Wenxia Ge holds a PhD in accounting from McGill University and a master's degree from China's Xiamen University, but she's still a student in many respects. As a researcher, she's on a continuous quest for enlightenment even as she passes on her knowledge to students. An assistant professor of accounting at the I.H. Asper School of Business since 2009, Ge was promoted to associate professor in March. Last year, she received an Associates Achievement Award for research in the 2012- 13 academic year. She presents her research at academic conferences, and her work appears in peer- reviewed journals. This year, two papers she co-authored with City University of Hong Kong's Dr. Jeong-Bon Kim will appear in such publications. Ge is always seeking answers. And now she provides a few in response to questions from PegBiz. How does your research background benefi t your students? Accounting standards are changing. In my view, it is very important to help students understand "why," in addition to "what" and "how." Accounting theory is very important to help students understand "why" and help students fi nd connections between different ideas. My research background enables me to incorporate accounting theory into my teaching. Are you working on a new research project now? Yes. I am working on a few new research projects — one project about corporate social responsibility performance and cost of public debt fi nancing, and two projects about issues related to fi rm operations in offshore fi nancial centres. What sparked your interest in accounting? When I was a child, my mom was a bookkeeper. When I was in high school, my two sisters were accountants. I followed my parents' suggestion and chose accounting as my major when I applied for university. After taking my fi rst fi nancial accounting course, I became very interested in accounting because I love math and the logic behind the double-entry bookkeeping system. What keeps you interested in accounting today? 1) Accounting is not bookkeeping; it involves estimates and requires professional judgment. 2) Accounting is the language of business. All business decisions will likely affect accounting numbers, and accounting numbers may in turn affect business decisions. 3) Accounting theory and practice have evolved and will continue to evolve to meet changing demands and infl uences. All these facts keep me interested in accounting today. On the research side, I am very interested in the role that accounting information plays in the capital allocation process. On the teaching side, I enjoy covering material that is current and relevant to students' careers. What is it about your work that you fi nd most rewarding? It is most rewarding when students tell me that they benefi t from my teaching, and when my research is accepted by referees, indicating that my fi ndings contribute to the literature and have implications for regulators and practitioners. What makes the I.H. Asper School of Business an attractive workplace? The school values both teaching and research. It allows me academic freedom to pursue my research interests. It also provides very good support for teaching. What attracts me most is the collegial environment. People here are very friendly and supportive. It is very pleasant to work here with these great colleagues. a q&a EXTRA CREDIT BALANCE OF RESEARCH AND TEACHING AN ASSET AT ASPER SCHOOL ALL PRESENT AND ACCOUNTED FOR: I.H. Asper School of Business Dean Michael Benarroch (right) and Joe Cyr, president & COO with Price Industries Ltd., congratulate Dr. Wenxia Ge on her 2013 Associates Achievement Award for research.

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