Christine Cheng

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Christine Cheng

Christine Cheng
Visiting Academic Scholar at the Securities Exchange Commission’s Division of Economic and Risk Analysis Office of Structured Disclosure

Christine Cheng is an Assistant Professor of Accountancy at the University of Mississippi and a visiting scholar at the Securities Exchange Commission. In both her teaching and research Christine focuses on the intersection of data analytics and taxation. She specifically seeks to understand areas where data analytics can inform business and policy decisions in taxation. Of particular interest, Christine has been examining how XBRL data can provide important early information regarding the impacts of the CARES act Net Operating Loss carryback provision on firms’ liquidity during the global pandemic and the current policy discussions regarding corporate tax reform.

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