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 and Developmental Fellowship awards.  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, the Financial Management Association International, 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

Refereed Articles

• Persons, O. S. (2012).  Incorporating Corporate Social Responsibility and Sustainability into the Introductory Accounting Course: A Shared Experience.  Journal of Education for Business, 87 (2), 63-72.
• Persons, O. S. (in press, 2012).  Stock Option and Cash Compensation of Independent Directors and Likelihood of Fraudulent Financial Reporting.  Journal of Business and Economic Studies.
• Persons, O. S. (in press, 2011).  Incorporating Corporate Social Responsibility and Sustainability into the Introductory Accounting Course: A Shared Experience.   Journal of Education for Business.
• Persons, O. S. (2010).  Could Investors Use Voluntary Ethics Disclosure to Assess the Likelihood of Fraudulent Financial Reporting?   International Journal of Disclosure and Governance, 7 (2), 153-166.
• Li, S. F. & Persons, O. S. (2010).  Cultural Effects on Business Students' Ethical Decisions: Chinese vs. American Comparison.   Journal of Education for Business, 86 (1), 10-16.
• Persons, O. S. (2010).  Debate as a Great Learning Tool.   Accounting Instructors' Report.
• Persons, O. S. (in press, 2010).  IFRS and U.S. GAAP: Differences and Convergence Efforts.   Journal of Accounting, Ethics & Public Policy.
• Persons, O. S. (2009).  Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure Among Fraud and No-Fraud Firms.   International Journal of Disclosure and Governance, 6 (4), 284-297.
• Persons, O. S. (2009).  IFRS for U.S. Companies.   Journal of Applied Business Research, 25 (4), 23-29.
• Persons, O. S. (2009).  Using Corporate Code of Ethics to Assess Students' Ethicality: Implications for Business Education.   Journal of Education for Business, 84 (6), 357-366.

Refereed Proceedings
Full Paper

• Persons, O. S. (2010).  Stock Option versus Cash Compensation for CEO and Directors and Likelihood of Fraudulent Financial Reporting.   Financial Management Association International - Annual Meeting.  

Abstract Only

• Persons, O. S. (2009).  Cultural Effects on Business Students' Ethical Decisions: Chinese vs. American Comparison.   American Accounting Association Annual Meeting.
• 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.

Presentation of Refereed Papers
International

• Persons, O. S. (2010, October). Stock Option versus Cash Compensation for CEO and Directors and Likelihood of Fraudulent Financial Reporting (Revised).   Financial Management Association International - Annual Meeting, New York, New York. 
• Persons, O. S. (2010, July). Stock Option versus Cash Compensation for CEO and Directors and Likelihood of Fraudulent Financial Reporting.   Asian Finance Association International, Hong Kong, China.
• Persons, O. S. (2009). Voluntary Ethics Disclosure and Fraudulent Financial Reporting Likelihood.   International Applied Business Research Conference, San Antonio, Texas. 

National

• Persons, O. S. (2012, March). Characteristics of No-Ethics Code Firms and Effect of Having No Ethics Code on Financial Performance.   Academic and Business Research Institute Conference, San Antonio, Texas.
• Persons, O. S. (2012, January). Most Admired Companies' Performance and Compensation During 2007-2009 Recession.   Academic and Business Research Institute Conference, Orlando, Florida.
• Persons, O. S. (2010, September). Incorporating Corporate Social Responsibility and Sustainability into a Business Course: A Shared Experience.   Academy of Business Education Conference, San Antonio, Texas.
• Persons, O. S. (2010, February). Directors' Stock Options and Likelihood of Fraudulent Financial Reporting.   Academy of Economics and Finance Annual Meeting, Houston, Texas.
• Persons, O. S. (2009, August). Debate as a Great Learning Tool in Effective Learning Strategies, Session II.   American Accounting Association Annual Meeting, New York, New York.
• Persons, O. S. (2009, August). Cultural Effects on Business Students' Ethical Decisions: Chinese vs. American Comparison.   American Accounting Association Annual Meeting, New York, New York.
• Persons, O. S. (2008, April). Audit Committee Characteristics and Earlier Voluntary Ethics Disclosure Among Fraud and No-Fraud Firms.   American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania.

Regional

• Persons, O. S. (2009). IFRS and U.S. GAAP: Differences and Convergence Efforts.(Revised).   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?   American Accounting Association Mid-Atlantic Regional Meeting, Ocean City, New Jersey.
• Persons, O. S. (2009). Cultural Effects on Business Students' Ethical Decisions: Chinese vs. American Comparison.   American Accounting Association Mid-Atlantic Regional Meeting, Ocean City, New Jersey.
• Persons, O. S. (2008, April). Assessing Students' Ethicality Using a Corporate Code of Ethics.   American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania.
• Persons, O. S. (2008, April). IFRS and U.S. GAAP: Comparison, Convergence, and Substitution?   American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania.

Honors/Awards
Awards 

• 2012:  Summer Development Fellowship Rider University, College of Business Administration.
• 2011:  Summer Research Fellowship Rider University, College of Business Administration.
• 2011:  Paid Research Leave Rider University, College of Business Administration.
• 2009:  Summer Research Fellowship Rider University, College of Business Administration.
• 2008:  Summer Research Fellowship Rider University, College of Business Administration.
• 2007:  Paid Research Leave Rider University, College of Business Administration.
• 2007:  Davis Fellowship Rider University, College of Business Administration.
• 2004:  Summer Research Fellowship Rider University, College of Business Administration. 
• 2003:  Best Paper Award European Applied Business Research Conference.
• 2003:  Paid Research Leave Rider University, College of Business Administration.
• 2000:  Davis Fellowship Rider University, College of Business Administration.