The School of Accountancy at the Singapore Management University publications include journal articles, conference papers, working papers, books and book chapters. The School has five research areas: Corporate reporting and disclosure; Corporate governance, auditing and risk management; Financial intermediation and information; Financial performance analysis; and Accounting information system.

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Submissions from 2012

The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts’ Information Environment (Presentation), Sung Gon CHUNG, Kevin OW YONG, and Orie BARRON Conference Paper

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The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Working Paper

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The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions, Tharindra RANASINGHE, E. Kilic, G. Lobo, and K. Sivaramakrishnan Working Paper

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The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation, I-Hwa Yang and Seybert Nicholas Journal Article

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The role of accounting conservatism in firms' financial decisions, Jimmy Kiat Bee LEE Conference Paper

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The role of accounting conservatism in firms' financial decisions, Jimmy Kiat Bee LEE Working Paper

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Why improving productivity is so vital for companies, Andrew LEE News Article

Submissions from 2011

Bank Risk and the Value Relevance of Fair Value Gains and Losses, Chu Yeong LIM, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

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Sparking a new age of reporting Renaissance, Themin SUWARDY News Article

The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Conference Paper

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What financial investors really want for Xmas, Themin SUWARDY News Article

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Do Corporate Governance Mechanisms Matter for Cash Holdings and Firm Value?, Yuanto KUSNADI Journal Article

Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2005), Tharindra RANASINGHE, S. Dhole, S. Khumawala, and S. Mishra Conference Paper

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In Search of a Different Accounting Graduate: Entry-point Determinants of Students’ Performance in an Undergraduate Accountancy Degree Programme in Singapore, Poh Sun SEOW; PAN, Gary; and Siok Wan Joanne Tay Presentation

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The Effect of Information Quality on Liquidity Risk, Jeffrey NG Journal Article

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A Visualization of Teaching the Indirect Method for Computing Cash from Operations, Poh Sun SEOW Journal Article

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Board Reputation and Financial Reporting Quality, Dan SEGAL Working Paper

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The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs, Hai LU, Hai LU, and Theodore SOUGIANNIS Journal Article

The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Presentation

XBRL: Putting Intelligence in Financial Reporting, Themin SUWARDY, Poh Sun SEOW, and Gary Shan Shi Pan Magazine Article

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CFOs versus CEOs: Equity incentives and crashes, Jeong-Bon KIM, Yinghua LI, and Liandong ZHANG Journal Article

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Exposure Draft on Revenue Recognition: Tax Compliance Costs, Teng Aun KHOO and Kai Guan TAN Report

Is the decline in the information content of earnings following restatements temporary?, Qiang CHENG Working Paper

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The role of reputable auditors and underwriters in the design of bond contracts, Yun LOU and Florin. VASVARI Journal Article

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Access to CPD Opportunities and Resources to Assist Professional Accountants to Meet their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Themin SUWARDY, Paul De Lange, and Beverley Jackling Conference Paper

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Access to CPD Opportunities and Resources to Assist Professional Accountants to Meet Their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Themin SUWARDY, P De Lange, and Beverley Jackling Journal Article

Contributions to Defined Benefit Pension Plans: Economic and Accounting Determinants, Qiang CHENG and Laura Michalski Conference Paper

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Do Auditors Value Client Conservatism?, Yoonseok ZANG, Chee Yeow LIM, and Mark DeFond Conference Paper

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Effects of National Culture on Earnings Quality of Banks, Chee Yeow LIM, Kanagaretnam KIRIDARAN, and Gerald J. LOBO Journal Article

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

Managerial incentives and management forecast precision, Qiang CHENG, Ting Luo, and Heng Yue Conference Paper

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Measuring Reporting Conservatism using the Dichev-Tang (2008) Model, Jimmy Kiat Bee LEE Working Paper

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Conflict of interest reforms and analysts’ research biases, Hai LU, Hai LU, and Yuyan GUAN Journal Article

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Executive equity compensation and earnings management: A quantile regression analysis, Chih-Ying CHEN and Ming-Yuan LI Presentation

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Executive Equity Compensation and Earnings Management: A Quantile Regression Approach, Chih-Ying CHEN and Ming-Yuan LI Conference Paper

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Executive equity compensation and earnings management: A quantile regression approach, Chih-Ying CHEN and Ming-Yuan LI Conference Paper

Hedge Funds and Analyst Conflict of Interest, Sung Gon CHUNG and Melvyn TEO Conference Paper

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Unregulated Stock Markets in Second Life, Robert Bloomfield and Young Jun CHO Journal Article

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Corporate tax avoidance and stock price crash risk: Firm-level analysis, Jeong-Bon KIM, Yinghua LI, and Liandong ZHANG Journal Article

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Firm structure and corporate cash holdings, Venkat SUBRAMANIAM, Tony TANG, Heng YUE, and Xin ZHOU Journal Article

The Determinants of Corporate Cash Management Policy: Evidence from around the World, Yuanto KUSNADI and K. C. John Wei Journal Article

The Never-Ending Appeal of Risk Management: An Alternative Research Agenda, Chu Yeong LIM and Christopher Humphrey Conference Paper

Transient Institutional Investors and Insider Trading Signals, Juan WANG Journal Article

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Accounting quality, stock price delay and future stock returns, Hai LU, Jeffrey CALLEN, and Mozaffar KHAN Journal Article

Bank Risk and the Value Relevance of Fair Value Gains and Losses, Chu Yeong LIM, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

Economic, political and social determinants of peace, Sterling HUANG and David Throsby Journal Article

Fraud Prevention: Portfolio of Internal Controls, Gary PAN and Hui Ting Evelyn GAY Magazine Article

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Internal Controls and Conditional Conservatism, Beng Wee GOH and Dan LI Journal Article

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Engineering Management; New Engineering Management Study Findings Reported from Singapore Management University, Gary Shan Chi PAN News Article

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Equity incentives and earnings management: Evidence from the banking industry, Qiang CHENG, Terry WARFIELD, and Minlei YE Journal Article

Fraud Prevention and Response for Singapore Enterprises, Gary Shan Chi PAN and Evelyn Hui Ting GAY Journal Article

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Accounting information systems research over the past decade: Past and future trends, Colin FERGUSON and Poh Sun SEOW Journal Article

Causes and Consequences of Corporate Assets Exchange by China’s Listed Companies, Jiwei WANG and Hongqi Yuan Conference Paper

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CEO employment contract horizon and earnings management, Juan WANG, Guojin GONG, and Hyun Jung LEE Conference Paper

Comments on ED IFRS 9, Hedge Accounting, TAN, Pearl Hock-Neo Report

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Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance, Jong-Hag CHOI, Linda MYERS, Yoonseok ZANG, and Dave ZIEBART Journal Article

Executive equity compensation and earnings management: A quantile regression approach, Chih-Ying CHEN and Ming-Yuan LI Working Paper

Ownership Structure, Institutional Development, and Corporate Cash Management Policy, Yuanto KUSNADI, Z. Yang, and Y. Zhou Conference Paper

Signalling Properties of On-market Share buy-back, Jason David MITCHELL and Holub M Working Paper

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The effects of decision aid structural restrictiveness on decision-making outcomes, Poh Sun SEOW Journal Article

Unlimited Buy-backs: What are they good for?, Holub M Journal Article

The determinants of corporate cash management policies: Evidence from around the world, Yuanto KUSNADI and John K. C. WEI Journal Article

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Fraud: A Review and Research Agenda, PAN, Gary; Poh Sun SEOW; Themin SUWARDY; and Hui Ting Evelyn GAY Journal Article

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Internal control weakness and bank loan contracting: Evidence from SOX section 404 disclosures, Jeong-Bon KIM, Byron Y. SONG, and Liandong ZHANG Journal Article

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Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Incentives on Market, Yanju LIU, Hai Lu, and Kevin Veenstra Working Paper

Morgan Stanley’s Risk-Reward Views: Unlocking the Full Potential of Fundamental Analysis, Guy Joseph Mathilde WEYNS; B, Hurewitz; V. Jenkins; and J. Perez Journal Article

The Multifaceted Role of IT in Crisis Management: Lessons from the Asian Tsunami Disaster, Gary PAN Journal Article

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The Risk-Relevance of Securitized Mortgages during the Recent Financial Crisis, Yanju LIU, Yiwei Dou, Gordon Richardson, and Dushyantkumar Vyas Working Paper

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Transition to IS project de-escalation: An exploration into management executive's influence tactics, Gary PAN and Shan Ling PAN Journal Article

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Why 'Democracy' and 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers, Koon Boon KEE Journal Article

Submissions from 2010

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Lion Infrastructure is the way to go, Koon Boon KEE and SH TAN News Article

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Why 'Democracy' and 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers, Koon Boon KEE Conference Paper

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Comments on ED Deferred Tax: Recovery of Underlying Assets, Pearl TAN Report

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Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag CHOI, Jeong-Bon KIM, and Yoonseok ZANG Journal Article

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Does Debt-IPO by Privately-held Firms Trigger Financial Statement Analysis?, Jiwei WANG, Joseph Aharony, and Steven Orpurt Conference Paper

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New Accounting Rules a Blessing for SMEs, Themin SUWARDY News Article

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Reforming Corporate Governance, Koon Boon KEE News Article

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Stock Return Synchronicity and Technical Trading Rules, Koon Boon KEE Conference Paper

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Audit firm legal form and fraudulent financial reporting, Chih-Ying CHEN, Chen-Lung Chin, and Hsin-Yi CHI Conference Paper

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Auditor Reputation and Earnings Management: International Evidence from the Banking Industry, Kanagaretnam Kiridaran, Chee Yeow LIM, and Gerald J. Lobo Journal Article

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Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, John Joseph WILLIAMS and Alfred E. SEAMAN Journal Article

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Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence, Chee Yeow LIM and Hun-Tong TAN Journal Article

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Implications for Faculty Development Policies, Hiring and Promotion, Themin SUWARDY Presentation

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National culture and capital structure decisions: Evidence from foreign joint ventures in China, Kai LI, Dale W. GRIFFIN, Heng YUE, and Longkai ZHAO Journal Article

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The "Lion Entrepreneurs" who manage Singapore, Koon Boon KEE and SH TAN News Article

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Contagion effect of restatements through common directorships, Chih-Ying CHEN Conference Paper

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Contagion effect of restatements through common directorships, Chih-Ying CHEN and Beng Wee GOH Conference Paper

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Earnings Management and Value Relevance Consequences of SFAS 133: Evidence from Bank Holding Companies, Tharindra RANASINGHE, E. Kilic, G. Lobo, and K. Sivaramakrishnan Presentation

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Effective Corporate Governance for SMEs, Gary Shan Chi PAN and Evelyn Hui Ting GAY News Article

Hedge Funds and Analyst Conflict of Interest, Sung Gon CHUNG and Melvyn TEO Conference Paper

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Causes and Consequences of Corporate Assets Exchange by China’s Listed Companies, Jiwei WANG and Hongqi Yuan Conference Paper

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Comments on ED Financial Instruments: Fair Value Option for Financial Liabilities, TAN, Pearl Hock-Neo Report

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Stock Return Synchronicity and Technical Trading Rules, Koon Boon KEE and Qihui CHEN Working Paper

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Audit Fees: To Disclose or Not to Disclose?, Teng Aun KHOO and Soo Chiat HWANG News Article

Audit firm legal form and fraudulent financial reporting, Chih-Ying CHEN, Chen-Lung CHIN, and Hsin-Yi CHI Conference Paper

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Audit firm legal form and fraudulent financial reporting, Chih-Ying CHEN, Chen-Lung Chin, and Hsin-Yi Chi Working Paper

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Comments on ED Financial Instruments: Amortized Cost and Impairment, TAN, Pearl Hock-Neo Report

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Corporate philanthropic giving, advertising intensity, and industry competition level, Ran ZHANG, Jigao ZHU, Heng YUE, and Chunyan ZHU Journal Article

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Direct and indirect effects of internal control weakness and external audit effort on accruals quality: Evidence from a unique Canadian regulatory setting, Hai LU, Gordon D RICHARDSON, and Steven SALTERIO Journal Article

Do Corporate Governance Mechanisms Matter for Cash Holdings and Firm Value?, Yuanto KUSNADI Conference Paper