Dr. Daqun Zhang


Ph.D. in Accounting: Temple University, 2015
Ph.D. in Management Science, University of Science and Technology of China, 2009
B.S. in Information Management and Information Systems, University of Science and Technology of China, 2003

Joined the faculty in 2016

  • Research Interests: Cost Accounting, Data Envelopment Analysis, Executive Compensation
  • Teaching Interests: Managerial Accounting, Strategic Cost Management, Cost Accounting, Accounting Topics, Accounting Information Systems, Financial Accounting


Dr. Daqun David Zhang joined the College of Business, Texas A&M University-Corpus Christi as an assistant professor of Accounting in 2016. He holds a PhD in Management Science from the University of Science and Technology of China and a PhD in Accounting from Temple University. He was a visiting scholar in the University of Kent (UK) in 2006. He has published fifteen coauthored papers (in Chinese and English) in high-impact journals, such as Annals of Operations ResearchEuropean Journal of Operational ResearchJournal of Accounting, Auditing and FinanceJournal of the Operational Research SocietyOmega, and Research Policy. His research has attracted wide attention and been cited hundreds of times.

Selected Publications

  • The Impact of the Use of Cross-border Compensation Peers: The Case of Canadian Companies using U.S. Peers (with Steven Balsam, Hong Fan, and Amin Mawani), Journal of Accounting, Auditing and Finance (2020)
  • Two-stage estimation of the impact of contextual variables in stochastic frontier production function models using Data Envelopment Analysis: Second stage OLS versus bootstrap approaches (with Rajiv Banker, and Ram Natarajan), European Journal of Operational Research (2019)
  • Negative Social and Economic Effects of the Marriage Penalty Tax on Women and Society (with Dennis Lassila, and L. Murphy Smith), Journal of Accounting and Finance (2018)
  • Use of Data Envelopment Analysis for Incentive Regulation of Electricity Distribution Firms (with Rajiv Banker, and Finn Førsund), Data Envelopment Analysis Journal (2017)
  • Performance Impact of Research Policy at the Chinese Academy of Sciences (with Rajiv Banker, Xiaoxuan Li, and Wenbin Liu), Research Policy (2011)


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