Nancy Chun Feng, DBA

Professor, Accounting & Business Law

Send a Message

Biography

Dr. Nancy Feng’s primary research interests lie in the field of nonprofit and governmental accounting, auditing, and financial accounting.

She published in top-tier accounting journals including Journal of Accounting and Public Policy, Accounting Horizons, Journal of Accounting, Auditing, and Finance, Issues in Accounting Education, and Journal of Governmental and Nonprofit Accounting, and high-quality journals such as Tax Notes, State Tax Notes, JPBAFM, Research in Accounting Regulation, and Current Issues in Auditing. She is a recipient of Governmental Accounting Standards Board Gil Crain Memorial Research Grant and has won research grants from Suffolk University.

She has been an Associate Editor of the Journal of Public Budgeting, Accounting & Financial Management. She has also been serving on the editorial board of the Journal of Governmental and Nonprofit Accounting. She served as the Chair of Membership Committee of the American Accounting Association (AAA) Governmental and Nonprofit (GNP) Section, and the Program Chair of the 2020 AAA GNP Section Midyear Conference and the 2021 AAA GNP Section Annual Convention. She was elected as the Secretary/Treasurer of the AAA GNP Section for 2021-2022. She served on several local nonprofit boards.

Her teaching interests include nonprofit and governmental accounting, financial accounting, and healthcare financial management.

Honors and Recognitions

  • Outstanding Service Recognition for Planning and Organizing American Accounting Association Governmental and Nonprofit Section Midyear Conference (2020)
  • Suffolk University Sawyer Business School Research Grants (2014, 2019, 2021)
  • Governmental Accounting Standards Board Gil Crain Memorial Research Grant with Daniel G. Neely (2014)
  • PwC Inquiries Grant with Christine Early and Patrick Kelly (2011)

Professional Activities

  • President-Elect, American Accounting Association Governmental and Nonprofit Section, 2022-2023
  • Associate Editor, Journal of Public Budgeting, Accounting & Financial Management, since 2018
  • Guest Co-Editor, Special Issue Accounting, Accountability, and Governance in Nonprofit Organizations and Government-owned Enterprises, Journal of Public Budgeting, Accounting & Financial Management, Volume 33, Issue 3, 2021. Emerald Publishing
  • Editorial Board Member, Journal of Governmental and Nonprofit Accounting, since 2017
  • Secretary/Treasurer, American Accounting Association Governmental and Nonprofit Section, 2021-2022
  • Program Chair, American Accounting Association Governmental and Nonprofit Section Annual Convention, 2021
  • Program Chair, American Accounting Association Governmental and Nonprofit Section Midyear Conference, 2020
  • Member, American Accounting Association, since 2006

Publications

Recent Intellectual Contributions

Major Refereed Journal Articles

Q. L. Burke, Feng, N. C., and Neely, D. G. 2022. Wisconsin's Lavish Lure for Foxconn: An Instructional Case in Governmental AccountingJournal of Governmental and Nonprofit Accounting, Accepted for Publication.

D. G. Neely and Feng, N. C. 2022. Walden Conservatory of Music: A Case of Nonprofit Financial Analysis and Strategic Planning. Issues in Accounting Education, Accepted for Publication.

Vakkuri, J., Johanson, J. E., Feng, N. C., and Giordano, F. 2021. Governance and accountability in hybrid organizations – past, present and future. Journal of Public Budgeting, Accounting & Financial Management 33(3), 245-260. 

Feng, N. C. 2020. Individual Auditor Characteristics and Audit Quality: Evidence from Nonprofits in the US. Journal of Public Budgeting, Accounting & Financial Management 32(4): 551–75.

Feng, N. C. and M. Malik. 2020. Carryforward Effects of CSR Champions. Accounting Horizons 34(3): 113–128.

Feng, N. C. 2020. The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations. Journal of Accounting, Auditing, and Finance 35(3): 637-664; First Published June 12, 2018.

Feng, N. C., Neely, D. G., and Slattern, L. A. 2019. Stakeholder groups and accountability accreditation of non-profit organizations. Journal of Public Budgeting, Accounting & Financial Management 31(2): 218-236.

Kurt, A. and Feng, N. C. 2019. Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts. Advances in Management Accounting 31: 55-89.

Angelini, J. and Feng, N. C. 2018. How Deduction Phaseout affects Charitable Giving. Tax Notes 158 (5): 631-639.

Feng, N. C. and Elder, R. J. 2017. Post-SOX Downward Auditor Switches and their Impacts on the Nonprofit Audit Market. Journal of Accounting and Public Policy 36 (5):379-398.

Feng, N. C. and Neely, D. G. 2017. Going Concern Disclosure for Local GovernmentsJournal of Public and Nonprofit Affairs 3 (2): 176-196.

Feng, N. C. and Angelini, J. 2016. The Effect of Economic Recession on UBI of Nonprofit Organizations. Tax Notes 152 (11): 1537-1548.

Feng, N. C., Neely, D. G., and Slattern, L. A. 2016. Accountability standards for nonprofit organizations: Do organizations benefit from certification programs? International Journal of Public Administration 39 (6): 470-479.

Fogel, K., El-Khatib, R., Feng, N. C., and Torres-Spelliscy, C. 2015. Compliance costs and disclosure requirement mandate: some evidenceResearch in Accounting Regulation 27 (1): 83-87.

Angelini, J., Feng, N. C. 2014. How Federal Marginal Tax Rate Changes Affect Municipal Bond Coupon Rates. State Tax Notes 74(8): 457-464.

Feng, N. C. 2014. Economic consequences of going concern audit opinions in nonprofit organizationsJournal of Governmental and Nonprofit Accounting 3(1): 20-34.

Feng, N. C., Ling, Q., Neely, D.G., and Roberts, A.A. 2014. Using archival data sources to conduct nonprofit accounting researchJournal of Public Budgeting, Accounting & Financial Management 26(3): 458-493.

Teaching Cases

Earley, C. E., Feng, N. C., and Kelly, P. T. 2015. The City of Providence: A case examining the financial condition of a municipality. Issues in Accounting Education 30 (2): 127-139.

Comment Letters

Holmes, A. F., Feng, N. C., Fischer M., Flasher, R., Jessup, C. M., Moore L., Neely D., and Patton, T. 2018. Response to GASB Invitation to Comment on Revenue and Expense Recognition (Project No. 4-6I). Journal of Governmental and Nonprofit Accounting 7(1): 97–103.

Intellectual Contributions

Faculty Default

Contact Me

Office Hours

Courses Taught

ACCT321: Intermediate Accounting I
ACCT415: Not-for-profit & Control
ACCT871: Not-for-profit and Governmental Accounting
HLTH710: Healthcare Accounting and Financial Management

Professional Links

LinkedIn | Google Scholar | SSRN | Research Gate | ORCID

Degrees/Professional Certifications

  • DBA, Boston University
  • MBA, University of Massachusetts
  • MS, University of Connecticut
  • BS, Peking University