Submissions from 2025
Undergraduate accounting capstone: Enhancing integration, reflective learning, and workplace transition for future professionals, Duan Ning, Magdeleine LEW; Clarence GOH; Poh Sun SEOW; and Gary PAN Journal Article
How do institutional investors facilitate reporting comparability? Evidence from common institutional ownership in the United States, Xuanbo LI, Yun LOU, Rencheng WANG, and Kaitang ZHOU Journal Article
Misinformation regulations: Early evidence on corporate social media strategy, Richard M. CROWLEY, Yun LOU, Samuel T. TAN, and Liandong ZHANG Journal Article
Unexpected defaults: The role of information opacity, Aytekin ERTAN, Yun LEE, and Regina WITTENBERG-MOERMAN Journal Article
From the accounting graduate’s and the employer’s perspectives: Exploring the key roles in making skill acquisition and transfer happen, Gary PAN; Poh Sun SEOW; Clarence GOH; and Duan Ning, Magdeleine LEW Journal Article
Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control, Qiang Cheng, An-Ping LIN, and Mengjie YANG Journal Article
Industry peer information and the equity valuation accuracy of firms emerging from Chapter 11, Bingxu FANG, Sasan SAIY, and Dushyantkumar VYAS Journal Article
Bogging down investors: An unintended consequence of litigation risk, Siwen FU, Ke WANG, Liandong ZHANG, and Liu ZHENG Journal Article
Bogging down investors: An unintended consequence of litigation risk, Siwen FU, Ke WANG, Liandong ZHANG, and Liu ZHENG Working Paper
Breaking the language barriers? Machine translation technology and analysts’ forecasts for firms with foreign operations, Bingxu FANG and Pengkai LIN Working Paper
How do institutional investors facilitate reporting comparability? Evidence from common institutional ownership in the United States, Xuanbo LI, Yun LOU, Rencheng WANG, and Kaitang ZHOU Journal Article
Individual or team analyst reports? The organization of analyst research activities, Xia CHEN, Ning JIA, and Dan WANG Journal Article
Institutional dual-holders and corporate disclosures: A natural experiment, Lin CHENG, Qiang CHENG, Liwei WENG, and Mark Yuzhi YAN Journal Article
Submissions from 2024
Audit firms' entry into H-share audit market and mainland audit pricing: Evidence from China, Rui ZHANG, Gaoliang TIAN, Zichen TIAN, and Liuchuang LI Journal Article
Corporate disclosures for green supply chains: Evidence from Scope 3 emissions disclosure, Young Jun CHO, Jungbae KIM, Holly I. YANG, and Mengjie YANG Working Paper
Do commercial ties influence ESG ratings? Evidence from Moody's and S&P, Xuanbo LI, Yun LOU, and Liandong ZHANG Journal Article
Salary and career snippets revelation #2 : Accountancy possibilities, perspectives and purpose, Clarence GOH, Gary PAN, and Poh Sun SEOW Report
A rating system to evaluate non-GAAP exclusion quality, Patricia M. DECHOW, Wei Ting LOH, and Annika Yu WANG Journal Article
Discretionary dissemination on Twitter, Richard M. CROWLEY, Wenli HUANG, and Hai LU Journal Article
Making accounting education fit for purpose for the new economy, Yew Kee HO, Jean LIU, Sze Kee KOH, Kai Teck NG, Sa-Pyung Sean SHIN, Tin Wee TAN, and Yuanto ZHU KUSNADI Report
Politically connected firms and the cash flow sensitivity of cash: International evidence, Yuanto KUSNADI Journal Article
Politicians’ green incentives and external auditing, Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Working Paper
Public enforcement through independent directors, Xiaoxi LI, Pingui RAO, Yong George YANG, and Heng YUE Journal Article
Companies’ choices pivotal under new quarterly reporting regime, Jiwei WANG and Prasart JONGJAROENKAMOL News Article
Study on the risk-based quarterly reporting regime, Jiwei WANG and Prasart JONGJAROENKAMOL Report
The impact of managerial myopia on cybersecurity: Evidence from data breaches, Wen CHEN, Xing LI, Haibin WU, and Liandong ZHANG Journal Article
The deterrence effects of tax whistleblower laws : Evidence from New York’s false claims acts, Yoojin LEE; Ruimin, Shaphan Harun NG; Terry SHEVLIN; and Aruhn VENKAT Journal Article
Buy now pay (pain?) later, Ed deHaan, Jungbae KIM, Ben LOURIE, and Chenqi ZHU Journal Article
Informativeness of key audit matters: Evidence from China, Beng Wee GOH, Kiat Bee Jimmy LEE, Dan LI, and Muzhi WANG Journal Article
Does generative AI facilitate investor trading? Evidence from ChatGPT outages, Qiang CHENG, Pengkai LIN, and Yue ZHAO Working Paper
Implicit commitments to workplace environment and corporate information production: Evidence from indoor environment quality, Summer Rui HUANG, Leonard Leye LI, Louise Yi LU, and Rencheng WANG Working Paper
Preparing accountants of the future: examining an accounting data and analytics undergraduate program in Singapore, Poh Sun SEOW; Gary PAN; Clarence GOH; and Duan Ning, Magdeleine LEW Journal Article
Prosocial CEOs, corporate policies, and firm value, Mei FENG, Weili GE, Zhejia LING, and Wei Ting LOH Journal Article
Public data resources and total factor productivity of enterprises: A quasi-natural experiment based on local government data opening, Wuping WU, Qiheng LI, Liuyi ZHANG, and Yue ZHAO Journal Article
The effect of PCAOB inspections on corporate innovation: Evidence from deficiencies about the valuation of intangibles, Jungbae KIM Journal Article
When do corporate good deeds become a burden? The role of corporate social responsibility following negative events, Changhyun KIM, Yoonseok ZANG, Heli WANG, and Kate NIU Journal Article
Financial literacy and IPO underpricing, Xiaoran JIA, Kiridaran G. KANAGARETNAM, Chee Yeow LIM, and Gerald J. LOBO Journal Article
The governance of director compensation, Lily FANG and Sterling HUANG Journal Article
Intrafirm knowledge sharing in the investment research industry, Artur HUGON, An-ping LIN, and Stanimir MARKOV Journal Article
"Just BEAT it" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?, Stacie O. LAPLANTE, Christina M. LEWELLEN, Daniel P. PYNCH, and Daniel M. P. SAMUEL Journal Article
Institutions and corporate tax evasion: A review of the literature and a methodological exploration, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Segment disaggregation and equity-based pay contracts, Young Jun CHO and Hojun SEO Journal Article
Examining sustainable overseas investment information-sharing model for automobile enterprises: A multi-modal weight network approach, Yuan CHENG, Xiaofang CHEN, Changbo LIN, Sheqing MA, and Jie FENG Journal Article
Common ownership and analyst forecasts, Qiang CHENG, Shuqing LUO, and Jinping ZHANG Journal Article
Investor reaction to SPACs' voluntary disclosures, Vincent CASTELLANI, Karl A. MULLER, and K.J. PARK Journal Article
The compatibility of the substance over form doctrine with tax and investment treaties: A case study of Lone Star v the Republic of Korea, Blazej KUZNIACKI Journal Article
The economic value of blockchain applications: Early evidence from asset-backed securities, Xia CHEN, Qiang CHENG, and Ting LUO Journal Article
Submissions from 2023
Using team rewards and individual assessment to incentivize collaboration in team projects, Prasart JONGJAROENKAMOL Journal Article
Audit adjustments and the discontinuity in earnings distribution around zero, Chu Yeong LIM, Themin SUWARDY, and Tracey Chunqi ZHANG Journal Article
Public Communication of Audit Risks and Related-Party Transactions: Evidence from China, Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Journal Article
Sustainability transformation: The role of accountancy and finance professionals in the Singapore manufacturing sector, Jiwei WANG, Holly I. YANG, Liandong ZHANG, Sanli Pinar DARENDELI, and Ying-chi HUANG Report
IMA Life: Double gold triumph, Prasart JONGJAROENKAMOL Magazine Article
CEO contractual protection and debt contracting, Xia CHEN, Qiang CHENG, Alvis K. LO, and Xin WANG Journal Article
Analysts' earnings per share forecasts: The effects of forecast uncertainty and forecast precision on investor judgements, Clarence GOH Journal Article
Auditor materiality threshold and audit quality: Evidence from the Revised ISA 700 in the United Kingdom, Beng Wee GOH, Kiat Bee Jimmy LEE, Dan LI, Na LI, and Muzhi WANG Journal Article
Big data analytics and management forecasting behavior, Beng Wee GOH, Na LI, and Tharindra RANASINGHE Journal Article
ESG reporting divergence, Qiang CHENG, Yun LOU, and Mengjie YANG Working Paper
University‐industry collaboration in project‐based learning: Perspective and motivation of industry partners, Gary PAN; Poh Sun SEOW; SHANKARARAMAN, Venky; and Kevin KOH Journal Article
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts, John L. CAMPBELL, Sean Shun CAO, Hye Sun CHANG, and Raluca CHIOREAN Journal Article
Intermediate accounting IFRS standards edition, David SPICELAND, Mark W. NELSON, Wayne M. THOMAS, Jennifer WINCHEL, Pearl Hock-neo TAN, Bernardine LOW, and Kin Yew LOW Book
Measuring the learning effectiveness of two courses in a program in accounting data and analytics, Clarence GOH; Duan Ning, Magdeleine LEW; Gary PAN; and Poh Sun SEOW Journal Article
Does social capital mitigate managerial self-dealing? Evidence from insider trading, Kiat Bee Jimmy LEE, Jimmy LEE, and Sang Hyun PARK Journal Article
Do firms respond to peer disclosures? Evidence from disclosures of clinical trial results, Vedran CAPKUN, Yun LOU, Clemens A. OTTO, and Yin WANG Journal Article
Financial accounting: International Financial Reporting Standards, Bill THOMAS, Wendy TIETZ, Themin SUWARDY, KOH Wei Chern, Walter HARRISON, and HORNGREN. Charles Textbook
Flu fallout: information production constraints and corporate disclosure, Chen. CHEN, leonard Leye. LI, Louise Yi. LU, and Rencheng WANG Journal Article
Friends can help: The effects of relationship in the Chinese book-building process, Ting LUO, Wei LUO, Heng YUE, and Lu ZHANG Journal Article
The SEC revolving door and comment letters, Michael SHEN and Samuel T. TAN Journal Article
The effect of social skills on analyst performance, Cong Cong LI, An-ping LIN, and Hai LU Journal Article
Accelerating business transformation in the digital age, Gary PAN and SHANKARARAMAN, Venky Book Chapter
Accelerating digital transformation of SMEs, Clarence GOH, Yuanto KUSNADI, Benjamin LEE, Gary PAN, and Poh Sun SEOW Book
Exogenous loss of analyst coverage and choice of audit quality, Simon Yu Kit FUNG, Zheng WANG, Liandong ZHANG, and Xindong ZHU Journal Article
“High” innovators? Marijuana legalization and regional innovation, Stephanie CHENG, Pengkai LIN, Yinliang TAN, and Yuchen ZHANG Journal Article
Nurturing accountants with the right expertise for the green economy, Holly YANG and Jiwei WANG News Article
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws, Stephanie F. CHENG, Gus DE FRANCO, and Pengkai LIN Journal Article
Can honesty reminders reduce dishonesty in budgetary slack?, Wilfred W. H. CHENG, Chee Yeow LIM, and Chi Kwan YUEN Journal Article
Information sharing between mutual funds and auditors, Ole‐Kristian HOPE, Pingui RAO, Yanping XU, and Heng YUE Journal Article
Postmaterialism and corporate tax avoidance, Jiwei WANG, Jiwei WANG, and Kangtao YE Journal Article
Trust and contracting: Evidence from church sex scandals, Gilles HILARY and Sterling HUANG Journal Article
Submissions from 2022
The effectiveness of using Python programming approach in teaching financial analytics, Clarence GOH, Yuanto KUSNADI, and Gary PAN Working Paper
Understanding sentiment through context, Richard M.CROWLEY and M.H. Franco WONG Working Paper
Using an online bidding game to teach costing in management accounting, Poh Sun SEOW and Suay Peng WONG Journal Article
Governance, risk and compliance (GRC) in digital transformation: Investor views, Clarence GOH, Yuanto KUSNADI, Gary PAN, and Poh Sun SEOW Journal Article
Introducing a model for how knowledge-driven agile innovation can drive digital transformation in firms, Lipika BHATTACHARYA, Clarence GOH, and Gary PAN Journal Article
The past, present, and future of China-related accounting research, Qiang CHENG, Luzi HAIL, and Gwen YU Journal Article
CFO gaps: Determinants and impact on the corporate information environment, Xia CHEN, Na LI, and An-ping LIN Journal Article
Making virtual project-based learning work during the COVID-19 pandemic, Yuanto KUSNADI; Gary PAN; and SHANKARARAMAN, Venky Journal Article
Insider trading restrictions and real activities earnings management: International evidence, Yuanto KUSNADI, Yuanto KUSNADI, Jiwei WANG, and Yujie WANG Journal Article
Insider trading restrictions and real earnings management: International evidence, Jiwei WANG, Yuanto KUSNADI, Jiwei WANG, and Yujie WANG Journal Article
Strategic disclosure and debt covenant violation, Thomas BOURVEAU, Derrald STICE, and Rencheng WANG Journal Article
Subsidiary governance and corporate tax planning: The effect of parent-subsidiary common directors and offficers, Xin WANG, Yongxin XU, Liandong ZHANG, and Gaoping ZHENG Journal Article
Trusting the stock market: Further evidence from IPOs around the world, Kiridaran KANAGARETNAM, Kiat Bee Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Uncovering the value of blockchain applications in the world of finance, Qiang CHENG Journal Article
Accounting scandals and implications for directors: Lessons from Enron, Pearl Hock-neo TAN and Gillian YEO Book Chapter
Cross-industry information sharing among colleagues and analyst research, Allen HUANG, An-Ping LIN, and Amy Y. ZANG Journal Article
Do analysts’ EPS forecasts obey Benford’s Law? An empirical analysis, Clarence GOH Journal Article
Sustainability: Jobs and skills for the accountancy profession, Jiwei WANG, Holly I. YANG, and Liandong ZHANG Conference Proceeding Article
The effects of CSR reputation and CSR crisis response strategy on investor judgments, Clarence GOH Journal Article
Contracting with controllable risk, Christopher S. ARMSTRONG, Stephen A. GLAESER, and Sterling HUANG Journal Article
Leveraging on a university-industry partnership programme: How a yearbook publisher can pivot its operations in a new normal, Yuanto KUSNADI, Benjamin Huan Zhou LEE, and Gary PAN Blog Post
Active independent directors and earnings quality, Yuanto KUSNADI and Bin SRINIDHI Journal Article