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Submissions from 2018

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Singapore’s vision of a smart nation: Thinking big, starting small and scaling fast, See Liang FOO and Gary PAN

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Bridging academic and practice: Benefits, challenges and lessons learnt from establishing a university wide experiential learning initiative, Gary PAN, Poh Sun SEOW, and Su-Fen Grace KOH

Case study 'SMU-X': Creating an educational innovation for a higher education campus, Gary PAN and Gan Hup TAN

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Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and SURIANARAYANAN GOPALAKRISHNAN

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Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and Surianarayanan SURIANARAYANAN GOPALAKRISHNAN

Submissions from 2017

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Accounting and contracting choices around a change in fiduciary duties, Daniel BENS, Sterling HUANG, Liang TAN, and Wan WONGSUNWAI

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The effects of risk management on management forecast behavior, John L. Campbell, Sean Cao, Hye Sun CHANG, and Raluca Chiorean

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CEO contractual protection and debt contracting, Qiang CHENG, Xia CHEN, Alvis K. LO, and Xin WANG

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Internal Control and Operational Efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum Kim

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Inside accountancy: What it takes to become a big 4 partner, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, and Kwong Sin LEONG

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What does it take to become a partner at an accountancy firm?, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, and Kwong Sin LEONG

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What does it take to become a partner at an accountancy firm?, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, and Kwong Sin LEONG

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Do high CEO pay ratios destroy firm value?, Qiang CHENG, Tharindra RANASINGHE, and Sha ZHAO

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Do corporate site visits impact stock prices?, Qiang CHENG, Brian Yutao WANG, and Xin WANG

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Corporate In-House Human Capital Tax Investments, Xia CHEN, Qiang CHENG, Travis CHOW, and Yanju LIU

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The real effect of the initial enforcement of insider trading laws, Zhihong CHEN, Yan HUANG, Yuanto KUSNADI, and K. C. JOHN WEI

Why do publicly listed firms evade taxes: Evidence from China, Travis CHOW, Bin KE, Hongqi YUAN, and Yao ZHANG

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A haven by any other name: The role of tax holidays in corporate tax avoidance, Travis K. CHOW, Jeffrey L. HOOPES, and Edward L. MAYDEW

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The real effect of state corporate tax rate changes: Evidence from corporate headquarters relocation, Travis K. CHOW, Sterling HUANG, Kenneth J. KLASSEN, and Jeffrey NG

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Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates, Sung Gon CHUNG, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG

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Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities, Sung Gon CHUNG, Gerald J. LOBO, and Keng Kevin OW YONG

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Gender and connections among Wall Street analysts, Lily Hua FANG and Sterling HUANG

Does Accounting Conservatism Affect Financing Decisions?, Beng Wee GOH

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Conditional conservatism and debt versus equity financing, Beng Wee GOH, Chee Yeow LIM, Gerald J. LOBO, and Yen H. TONG

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Are you ready? Data analytics is reshaping the work of accountants, Clarence GOH

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Are you ready? Data analytics is reshaping the work of accountants, Clarence GOH

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How Singapore investors can profit from unstructured data, Clarence GOH

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The predictive audit: Why prevention is better than a cure, Clarence GOH

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The predictive audit: Why prevention is better than a cure, Clarence GOH

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Automation and the Accounting profession, Clarence GOH, Poh Sun SEOW, and Gary PAN

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Making financial disclosure more readable, Clarence GOH, Poh Sun SEOW, and Gary PAN

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Marital status and earnings management, Gilles HILLARY, Sterling HUANG, and Yanping XU

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Do politically connected directors affect accounting quality? Evidence from China's anti-corruption campaign (Rule 18), Ole-kristian HOPE, Heng YUE, and Qinlin ZHONG

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Accounting and contracting choices around a change in fiduciary duties, Sterling HUANG, Daniel BENS, Liang TAN, and Wongsunwai WAN

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Zombie Board: Board Tenure and Firm Performance, Sterling HUANG and Gilles HILARY

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Not clawing the hand that feeds you: The case of co-opted boards and clawbacks, Sterling HUANG, Chee Yeow LIM, and Jeffrey NG

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Insider versus outsider CEOs, executive compensation, and accounting manipulation, Prasart JONGJAROENKAMOL and Volker LAUX

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Effects of informal institutions on the relationship between accounting measures of risk and bank distress, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO

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The equity-financing channel, the catering channel, and corporate investment: International evidence, Yuanto KUSNADI and John K. C. WEI

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The equity-financing channel, the catering channel, and corporate investment: International evidence, Yuanto KUSNADI and K.C. John WEI

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Ownership and identities of the largest shareholders and dividend policy: Evidence from Vietnam, Trienvinh LE and Tranghuyen LE HUYEN TRANG

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Another look at the macroeconomic information content of aggregate earnings: Evidence from the labor market, Congcong LI, Rebecca HANN, and Maria OGNEVA

Financial reporting risks in relation to financial instruments, Chu Yeong LIM and See Liang FOO

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Differences in the reliability of fair value hierarchy measurements: A cross country study, Chu Yeong LIM, Tee Yong Jeffrey NG, Keng Kevin OW YONG, and Gary PAN

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Director tenure diversity and board monitoring effectiveness, Na LI and Aida Sijamic WAHID

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Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis, Yinghua Li, Yupeng LIN, and Liandong ZHANG

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Sharing risk with the government: How taxes affect corporate risk taking, Alexander LJUNGQVIST, Liandong ZHANG, and Liandong ZHANG

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A dominant logic view of managing IT innovation, Gary PAN

Helping hands, Gary PAN, Poh Sun SEOW, and Clarence GOH

Navigating the digital disruption paradox, Gary PAN, Poh Sun SEOW, and Clarence GOH

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Riding the waves of disruption, Gary PAN, Poh Sun SEOW, Clarence GOH, and Melvin YONG

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Insights from educator, SMU's views, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG, and Clarence GOH

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Designing an accounting analytics course using experiential learning approach, Gary PAN, Venky SHANKARARAMAN, Poh Sun SEOW, and Gan Hup TAN

Grooming the future disruptive accounting professionals, Gary PAN, Gan Hup TAN, and Poh Sun SEOW

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Industry-university partnership through experiential project-based learning: A Singapore case study, Gary PAN, Gan Hup TAN, and Yvonne TAN

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Return predictability and the real option value of segments, Pingui RAO, Heng YUE, and Xin ZHOU

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Using an online learning tutorial to teach REA data modelling in accounting information systems courses, Poh Sun SEOW and PAN, Gary

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Using an online tutorial to teach REA data modeling in Accounting Information Systems courses, Poh Sun SEOW and PAN, Gary

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Using student-generated videos to learn internal control in accounting information systems courses, Poh Sun SEOW and Gary PAN

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Our future together industry perspectives: Future of professional learning and entrepreneurship, Poh Sun SEOW; PAN, Gary; Clarence GOH; and Kwong Sin LEONG

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Commentary: Wanted - A new generation of accountants, Poh Sun SEOW, Gary PAN, and Clarence GOH

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Heineken's acquisition of Asia Pacific breweries: Accounting for business combinations and ownership interests, Pearl Hock Neo TAN and Chu Yeong LIM

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Chief financial officer demographic characteristics and fraudulent financial reporting in China, Jiwei WANG, Baolei QI, and Jinghui SUN

Submissions from 2016

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Corporate Hedging and the Design of Incentive-Compensation Contracts, Chris ARMSTRONG and Sterling HUANG

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Bank Competition and Financial Stability: Evidence from the Financial Crisis, Brian Atkins, Lynn LI, Jeffrey NG, and Tjomme O. Rusticus

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The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' information environment, Orie E. BARRON, Sung Gon CHUNG, and Kevin OW YONG

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Do Analysts Understand the Economic and Reporting Complexities of Derivatives?, Hye Sun CHANG, Michael Donohoe, and Theodore Sougiannis

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Seeing is believing: Analysts' corporate site visits, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG

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Internal Governance and Real Earnings Management, Qiang CHENG, Jimmy LEE, and Terry J. SHEVLIN

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Female Board Representation and Corporate Acquisition Intensity, Guoli CHEN, Craig CROSSLAND, and Sterling Zhenrui HUANG

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Does the relation between information quality and capital structure vary with cross-country institutional differences?, Jeff Zeyun CHEN, Chee Yeow LIM, and Gerald J. LOBO

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Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the China Effect?, Kun-Chih CHEN, Qiang CHENG, Ying Chou LIN, Yu-Chen LIN, and Xing XIAO

Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the China effect?, Kun-Chih Chen, Qiang CHENG, Ying Chou LIN, Yu-Chen LIN, and Xing XIAO

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The impact of the Sarbanes-Oxley Act on clients’ audit opinion shopping behavior, Jong-Hag CHOI, Heesun CHUNG, Catherine Heyjung SONU, and Yoonseok ZANG

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Targets Tax Shelter Participation and Takeover Premiums, Travis CHOW, Kenneth J. KLASSEN, and Yanju LIU

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Client conservatism and auditor-client contracting, Mark DEFOND, Chee Yeow LIM, and Yoonseok ZANG

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Singapore's vision of a smart nation, See Liang FOO and Gary PAN

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Financial Health and Corporate Performance of Listed Manufacturing Companies in South Korea and Taiwan: A Comparative Study of the Two Asian Tigers, See Liang FOO and Shaakalya PATHAK

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"Other Information" in an Audit (Part 2), FOO S.L.

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Risk Management in a VUCA Environment: Some key considerations, FOO S.L., Nam Sang CHENG, and Nam Sang CHENG

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Financial health and corporate performance: A comparison of manufacturing companies in China and India, FOO S.L. and SHAAKALYA PATHAK

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Aggregate earnings surprises, monetary policy, and stock returns, Lindsey A. GALLAO, Rebecca N. HANN, and Congcong LI

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The Effect of Corporate Tax Avoidance on the Cost of Equity, Beng Wee GOH, Jimmy LEE, Chee Yeow LIM, and Terry J. SHEVLIN

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The Effect of Board Independence on Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG

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The future of corporate real estate with data and analytics, Clarence GOH

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What does your workplace say about your company culture?, Clarence GOH

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The Price Contagion Effects of Financial Reporting Fraud and Reputational Losses: Evidence from the Individual Audit Partner Level, Ferdinand A. GUL, Chee Yeow LIM, Kun WANG, and Yanping XU

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Market failure and reemergence: A study of Chinese firms listed in the US., Hai LU, Hai LU, and Wei LUO

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The benefits of specific risk-factor disclosures, Ole-Kristian HOPE, Danqi HU, and Hai LU

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CEO Overconfidence and Management Forecasting, Paul HRIBAR and Holly I. YANG

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Analysts, Macroeconomic News, and the Benefit of Active In-House Economists, Artur HUGON, Alok KUMAR, and An-Ping LIN

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The Influence of Ethical Leadership on Managerial Performance: Mediating Effects of Mindfulness and Corporate Social Responsibility, John Joseph WILLIAMS and Alfred E. SEAMAN

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Cross-country evidence on the role of independent media in constraining corporate tax aggressiveness, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO

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Relation between auditor quality and corporate tax aggressiveness: Implications of cross-country institutional differences, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO

Investor reactions to company disclosure of high CEO pay and high CEO-to-employee pay ratio: An experimental investigation, Khim KELLY and Jean Lin SEOW

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Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities, Saleha Khumawala; RANASINGHE, Tharindra; and Claire J. YAN

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Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings, Jae Bum KIM

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The effect of CEO Stock-based compensation on pricing of future earnings, Jae Bum KIM and Bobae CHOI

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Cross-quarter differential market reactions: An investigation of the audit effect hypothesis, Andrew LEE, Chu Yeong LIM, and Tracey Chunqi ZHANG

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Analyzing the analysts: The effect of technical and social skills on analyst career, Congcong LI, An-Ping LIN, and Hai LU