Carson College of Business Faculty Directory

Carson College Directory

Bernard Wong-On-Wing



Phone: (509) 335-8541


  • PhD (Arizona State University)
  • MBA (Idaho State University)
  • (Concordia University)

Bernard Wong-On-Wing

Dr. Wong-On-Wing is the Ted Saldin Distinguished Professor in the Department of Accounting, where he serves as the Chair. He is also the faculty director of the Business in China program. Dr. Wong-On-Wing teaches accounting for managers and behavioral research in accounting. His research focuses on investor decision-making, controls in organizations, and accounting implications of cultural differences. Dr. Wong-On-Wing's research has been published in leading journals including Accounting, Organizations & Society, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Contemporary Accounting Research, Decision Sciences, and the Journal of Business Ethics.

Research Interests

accounting and culture
controls in organizations
cross cultural studies
ethical decision-making
individual investor behavior
internal control
investor decision-making
judgment and decision making
management accounting
performance measurement

Teaching Interests

cost and managerial accounting

Journal Articles

  • Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing Whistleblowing intentions of lower-level employees: The effect of reporting channel, bystanders, and wrongdoer power status Journal of Business Ethics: JBE, 2014
  • Bernard Wong-On-Wing, Gladie Lui Beyond cultural values: An implicit theory approach to cross-cultural research in accounting ethics Behavioral Research In Accounting, 2013
  • Robert Greenberg, Wei Li, Bernard Wong-On-Wing The effect of trust in system reliability on the intention to adopt online accounting systems International Journal of Accounting & Information Management, 2012
  • Bernard Wong-On-Wing, Lan Guo, Gladie Lui Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences Behavioral Research In Accounting, 2010
  • Robert Greenberg, Bernard Wong-On-Wing, Gladie Lui Culture and consumer trust in online businesses Journal of Global Information Management, 2008
  • Bernard Wong-On-Wing, Gladie Lui Culture, Implicit Theories and the Attribution of Morality Behavioral Research In Accounting, 2007
  • Bernard Wong-On-Wing, Lan Guo, Wei Li, Dan Yang Reducing conflict in balanced scorecard evaluations Accounting, Organizations and Society, 2007
  • Robert Greenberg , Bernard Wong-On-Wing WebTrust (Version 3.0): Evidence on Consumers' Demand for Assurance Services and CPAs' Comparative Advantage Review of Business Information Systems, 2002
  • Bonita Peterson, Bernard Wong-On-Wing An Examination of the Positive Test Strategy in Auditors' Hypothesis Testing Behavioral Research In Accounting, 2000
  • Richard Gore, Bernard Wong-On-Wing The Acquisition and Transfer of Tax Skills Journal of the American Taxation Association, 1998
  • Philip Reckers, Stephen Wheeler, Bernard Wong-On-Wing A comparative examination of auditor premature sign-offs using the direct and the randomized response methods Auditing, 1997
  • Phillip Reckers, Bernard Wong-On-Wing An Examination of the Feature-Positive Effect in Auditors' Evaluation of Accounting Estimates Advances in Accounting, 1996
  • George Krull, Phillip Reckers, Bernard Wong-On-Wing The Effect of Experience, Fraudulent Signals and Information Presentation Order on Auditors' Belief Revision Auditing: A Journal of Practice and Theory, 1993
  • Phillip Reckers, Bernard Wong-On-Wing , George Krull Jr. Auditors' Assessment of Management's Disposition: An Attributional Analysis Decision Sciences, 1992
  • Phillip Reckers, Bernard Wong-On-Wing Management's Motive and Its Effect on Selected Audit Decisions Behavioral Research In Accounting, 1991
  • Jack Truitt, Bernard Wong-On-Wing An Examination of Degree Completion and Turnover Rates Among Accounting Doctoral Candidates Employed at the ABD Stage Issues in Accounting Education, 1991
  • Michael Ettredge, Bernard Wong-On-Wing Publication Opportunities in Accounting Research Journals: 1970-1988 Issues in Accounting Education, 1991
  • Bernard Wong-On-Wing, J. Reneau, Stephen West Auditors' perception of management: Determinants and consequences Accounting, Organizations and Society, 1989
  • Bernard Wong-On-Wing User Involvement in Systems Development: An Attributional Approach The Journal of Information Systems, 1988

    Books/Book Chapters

    • Book Chapter Lan Guo, Theresa Libby, Bernard Wong-On-Wing, Dan Yang Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases
    • Book Chapter Lei Dong, Bernard Wong-On-Wing , Gladie Lui Are Investors Influenced by Accounting Presentation Format and Announcement Prominence of Special Items?
    • Book Chapter Lan Guo, Bernard Wong-On-Wing, Gladie Lui Input-based performance evaluation incentive intensity and proactive work behavior
    • Book Chapter Lan Guo, Bernard Wong-On-Wing, Gladie Lui Motivational effects of linking incentives to different measures in strategic performance measurement systems: Implications for proactive strategic behavior
    • Book Joseph Wilkinson, Michael Cerullo, Vasant Raval, Bernard Wong-On-Wing Accounting Information Systems