Dr. Obeua S. Persons

- Email Address: persons@rider.edu
- Phone: (609) 895-5475
- Office: Sweigart Hall 345
- View My Office Hours
- Mailing Address: 2083 Lawrence Road, Lawrenceville, NJ 08648
Dr. Persons has been a member of the Rider Community since 1991. She teaches introductory accounting courses and the graduate level International Accounting course.
Persons has been a recipient of the Rider University Davis Research Fellowship and Summer Research Fellowship awards, and she researches primarily in the areas of international accounting and corporate governance. Her work has appeared in Review of Accounting and Finance, Mid-Atlantic Journal of Business, Multinational Finance Journal, and Journal of Business Case Studies. She has presented her research at the annual meetings of the American Accounting Association and at international conferences.
She is a member of Beta Alpha Psi, the American Institute of CPAs, the American Accounting Association, and the Academy of Business Education.
Background Information
- Doctor of Philosophy, 1991, University of Texas – Austin, Accounting, Statistics & Finance
- Master of Professional Accountant, 1985, University of Texas – Austin, Financial Accounting
- Bachelor’s of Arts, 1983, Chulalongkorn University, Thailand, Accounting
- Persons, O. S. (in press, 2009). IFRS for U.S. Companies. Journal of Applied Business Research.
- Persons, O. S. (in press, 2009). Using Corporate Code of Ethics to Assess Students' Ethicality: Implications for Business Education. Journal of Education for Business.
- Persons, O. S. (in press, 2009). Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure Among Fraud and No-Fraud Firms. International Journal of Disclosure and Governance.
- Persons, O. S. (2007). The Effects of Different Sections and Students' Pre-course Interest on an Instructor's Teaching Evaluations. Journal of College Teaching and Learning, 4 (3), 51-55.
- Persons, O. S. (2007). Does a Classroom Physical Facility Affect Student Learning? Journal of the Academy of Business Education, 8, 61-66.
- Persons, O. S. (2006). The Effect of Fraud and Lawsuit Revelation on U.S. Executive Turnover and Compensation. Journal of Business Ethics, 64 (4), 405-719.
- Persons, O. S. (2006). Corporate Governance in Thailand: What Has Been Done Since the 1997 Financial Crisis? International Journal of Disclosure and Governance, 288-305.
- Persons, O. S. (2006). Corporate Governance and Non-Financial Reporting Fraud. Journal of Business and Economic Studies, 12 (1), 27-39.
- Persons, O. S. (2005). Relation Between the New Corporate Governance Rules and the Likelihood of Financial Statement Fraud. The Review of Accounting and Finance, 4 (2), 125-148.
- Persons, O. S. (2005). Accounting Harmonization Case and Debate. Journal of Business Case Studies, 1 (3), 37-41.
Refereed Proceedings
Abstract Only
- Persons, O. S. (2009). Cultural Effects on Business Students' Ethical Decisions: Chinese vs. American Comparison. American Accounting Association Mid-Atlantic Regional Meeting.
- Persons, O. S. (2009). Voluntary Ethics Disclosure and Fraudulent Financial Reporting Likelihood. International Applied Business Research Conference.
- Persons, O. S. (2009). IFRS and U.S. GAAP: Differences and Convergence Efforts. American Accounting Association Mid-Atlantic Regional Meeting.
- Persons, O. S. (2008). Assessing Students' Ethicality Using a Corporate Code of Ethics. American Accounting Association Mid- Atlantic Regional Meeting.
- Persons, O. S. (2008). Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure Among Fraud and No-Fraud Firms. American Accounting Association Mid- Atlantic Regional Meeting.
- Persons, O. S. (2007). Ethics Disclosure and Likelihood of Fraudulent Financial Reporting. American Accounting Association Annual Meeting.
Presentation of Refereed Papers
International
- Persons, O. S. (2009). Voluntary Ethics Disclosure and Fraudulent Financial Reporting Likelihood. Presented at International Applied Business Research Conference, San Antonio, Texas.
National
- Persons, O.S. (2007, August). Ethics Disclosure and Likelihood of Fraudulent Financial Reporting. Presented at American Accounting Association Annual Meeting, Chicago, Illinois.
- Persons, O.S. (2005, June). The Effect of Fraud and Lawsuit Revelation on Executive Turnover and Compensation. Presented at IMA Annual Conference, Boston, Massachusetts.
- Persons, O.S. (2004, August). The Effect of Fraud and Lawsuit Revelation on Executive Turnover and Compensation. Presented at American Accounting Association Annual Meeting, Orlando, Florida.
Regional
- Persons, O. S. (2009). Cultural Effects on Business Students' Ethical Decisions: Chinese vs. American Comparison. Presented at American Accounting Association Mid-Atlantic Regional Meeting, Ocean City, New Jersey.
- Persons, O. S. (2009). International Financial Reporting Standards in the Classroom: Is it Coming and Are We Ready? Presented at American Accounting Association Mid-Atlantic Regional Meeting, Ocean City, New Jersey.
- Persons, O. S. (2009). IFRS and U.S. GAAP: Differences and Convergence Efforts. Presented at American Accounting Association Mid-Atlantic Regional Meeting, Ocean City, New Jersey.
- Persons, O.S. (2008, April). Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure Among Fraud and No-Fraud Firms. Presented at American Accounting Association Mid- Atlantic Regional Meeting, Philadelphia, Pennsylvania.
- Persons, O.S. (2008, April). Assessing Students' Ethicality Using a Corporate Code of Ethics. Presented at American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania.
- Persons, O.S. (2008, April). IFRS and U.S. GAAP: Comparison, Convergence, and Substitution? Presented at American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania.
- Persons, O.S. (2007, February). Does a Classroom's Physical Facility Affect Student Learning? Presented at American Accounting Association Southwest Regional Meeting, San Antonio, Texas.
- Persons, O.S. (2006, April). Teaching International Accounting as a Course and Across the Curriculum. Presented at American Accounting Association Mid-Atlantic Regional Meeting, Pittsburgh, Pennsylvania.
- Persons, O.S. (2006, April). Corporate Governance in Thailand: What Has Been Done Since the 1997 Financial Crisis? Presented at American Accounting Association Mid-Atlantic Regional Meeting, Pittsburgh, Pennsylvania.
- Persons, O.S. (2006, April). Does a Classroom's Physical Facility Affect Student Learning? Presented at American Accounting Association Mid-Atlantic Regional Meeting, Pittsburgh, Pennsylvania.
Awards
2009: Summer Research Fellowship, Rider University, College of Business Administration.
2008: Summer Research Fellowship, Rider University, College of Business Administration.
2007: Davis Fellowship - Rider University, College of Business Administration.
2007: Paid Research Leave, Rider University, College of Business Administration.
2004: Summer Research Fellowship, Rider University, College of Business Administration.







