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Submissions from 2017

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Corporate In-house Human Capital Investment in Tax Planning, Xia CHEN, Qiang CHENG, Travis CHOW, and Yanju LIU

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The joint modeling of the commitment and detection of partially observable corporate tax evasion: Evidence from China, Travis K. CHOW, Bin KE, Hongqi YUAN, and Zhang YAO

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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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An examination of the statistical significance and economic relevance of profitability and earnings forecasts from models and analysts, Mark E. EVANS, Kenneth NJOROGE, and Keng Kevin OW YONG

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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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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Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord, Chu Yeong LIM and Keng Kevin OW YONG

The paradoxes of risk management in the banking sector, Chu Yeong LIM, Margaret WOODS, Christopher HUMPHREY, and Jean Lin SEOW

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

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

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 Kiat Bee LEE, and Terry J. SHEVLIN

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

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

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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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 real effect of headquarters 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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Targets Tax Shelter Participation and Takeover Premiums, CHOW, Travis K.; 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 Board Independence on Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG

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

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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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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, Kiat Bee 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

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel Accord, Chu Yeong LIM and Keng Kevin OW YONG

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Allocation of decision rights between the parent company and its subsidiaries, Yuanyuan LIU, Ting LUO, and Heng YUE

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Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts, Xi LI and Holly I. YANG

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Media coverage and the stock market valuation of TARP participating banks, Tee Yong Jeffrey NG, Florin P. Vasvari, and Regina Wittenberg-Moerman

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Theory and practice of the proposed conceptual framework: Evidence from the field, Kevin OW YONG, Chu Yeong LIM, and Pearl Hock-Neo TAN

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Preparing Accounting Graduates for Digital Revolution: A Critical Review of Information Technology Competencies and Skills Development, Gary PAN and Poh-Sun SEOW

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

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Preparing students for the future workforce: An experiential learning approach to deliver an accounting analytics course, PAN, Gary; SHANKARARAMAN, Venky; Poh Sun SEOW; and Gan Hup TAN

Using a mobile-gaming app to enhance the learning of accounting, Poh Sun SEOW

Using mobile-gaming apps to enhance the learning of accountancy, Poh Sun SEOW

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Data Mining Journal Entries for Fraud Detection: A Replication of Debreceny and Gray's (2010) Techniques, Poh Sun SEOW; PAN, Gary; and Themin SUWARDY

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Using a mobile-gaming app to enhance accounting education, Poh Sun SEOW and Suay Peng WONG

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Takeover defenses in the era of shareholder activism, Sa-Pyung Sean SHIN

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Consequences to directors of shareholder activism, Sa-Pyung Sean SHIN, Sa-Pyung Sean SHIN, and Suraj SRINIVASAN

2014 World Congress of Accounting Educators and Researchers, Greg STONER and Themin SUWARDY

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Thoughts from the IAAER’s 12th World Congress of Accounting Educators and Researchers, Greg STONER and Themin SUWARDY

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Six tax reforms for 2016, Yee Loong SUM

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Getting your company ready for sustainability reporting, Themin SUWARDY and Melvin YONG

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In fair value we trust, or not, Joyce TANG; Nick LEONG; PAN, Gary; Keng Kevin OW YONG; Chu Yeong LIM; and Tee Yong Jeffrey NG

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Being agile to thrive amidst disruptive digital innovation, Say Yen TEOH; Calvin M. L. CHAN; PAN, Gary; and Mark GOH

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Audit Committees and Financial Reporting Quality in Singapore, Yuanto KUSNADI, Kwong Sin LEONG, Themin SUWARDY, and Jiwei WANG

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Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI

Submissions from 2015

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Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning, B ATKINS, Y DOU, and Jeffrey Tee Yong NG

Financial Reporting Quality and Liquidity Choice, Sanjeev Bhojraj and Young Jun CHO

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Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study, Chih-Ying CHEN, Peter F. CHEN, and Qinglu JIN

Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE

Short sellers and insider trading, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE

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Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Qiang CHENG, Xia CHEN, and Xin WANG

Financial Reporting Changes and Internal Information Environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and I-Hwa YANG

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Internal control and operational efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM

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CEO Contractual Protection and Managerial Short-Termism, Xia CHEN, Qiang CHENG, Alvis K. LO, and Xin WANG

Short sellers and corporate disclosures, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE

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Does increased board independence reduce earnings management? Evidence from the recent regulatory reform, Xia CHEN, Qiang CHENG, and Xin WANG

Short interest and supplier investment, Xia CHEN, S LUO, and G GONG

Tax Inversion within the United States, Travis CHOW, Sterling Zhenrui HUANG, and Tee Yong Jeffrey NG

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Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131, Young Jun CHO

Voluntary Fair Value Disclosures Beyond SFAS 157's Three-Level Estimates, Sung Gon Chung, Beng Wee GOH, Tee Yong Jeffrey NG, and Keng Kevin OW YONG

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Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2004), Sandip Dhole, Saleha B. Khumawala, Sagarika Mishra, and Tharindra RANASINGHE

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Gender and Connections among Wall Street Analysts, Lily FANG and Sterling Zhenrui HUANG

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The price contagion effects of financial reporting fraud: Evidence from the individual audit partner level, A. Gul FERDINAND, Chee Yeow LIM, Kun WANG, and Yanping XU

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Ezra Holdings: Succeeding in Succession, See Liang FOO and Adina WONG

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Financial health and corporate performance of listed manufacturing companies in Hong Kong and Singapore – A comparative study of the two Asian tigers, FOO S.L.

Managerial Accounting: An Asian Perspective, Ray Garrison, Eric Noreen, Peter Brewer, Nam Sang CHENG, and Chi Kwan YUEN

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Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis, Beng Wee GOH, Dan LI, Jeffrey NG, and Keng Kevin OW YONG

Market pricing of banks' fair value assets reported under SFAS 157 since the 2008 financial crisis, Beng Wee GOH, Dan LI, Tee Yong Jeffrey NG, and Keng Kevin OW YONG

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ISCA pre-budget survey 2015, Clarence GOH

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The power of technology in CRE data and analytics, Clarence GOH

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Singapore budget 2015: Building our future, strengthening social security, Clarence GOH and Felix WONG

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

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The Impact of the Agency Environment on Management’s Long-Term Focus, Sterling Zhenrui HUANG, Jeffrey Tee Yong NG, Sugata ROYCHOWDHURY, and Ewa SLETTEN

The Power of Vision, Koon Boon KEE and S. H. TAN

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Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3), Teng Aun KHOO and Clement Kai Guan TAN

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Splitting Specified Foreign Sourced Income between Tax Exempt and Taxable Portions: An Optimal Solution (Part 3 of 3), Teng Aun KHOO and Clement Kai Guan TAN