Submissions from 2010
Comments on ED Measurement of Liabilities in IAS 37, Pearl TAN Report
On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation, Xia CHEN, Qiang CHENG, and Kin LO Journal Article
The Impact of International Financial Reporting Standards on Investors, Pearl Hock Neo TAN Conference Paper
Commentary provided to Accounting and Corporate Regulatory Authority submitted through Institute of Certified Public Accountants of Singapore: ED Measurement of Liabilities in IAS 37, TAN, Pearl Hock-Neo Report
Corporate Governance, Investor Protection, and Auditor Choice in Emerging Markets, Mahmud Hossain, Chee Yeow LIM, and Patricia Mui Siang TAN Journal Article
Do Analysts and Investors Fully Understand the Persistence of the Items Excluded from Street Earnings?, Chih-Ying CHEN Journal Article
The pricing of conservative accounting and the measurement of conservatism at the firm-year level, Dan SEGAL, Jeffrey L. Callen, and Ole-Kristian Hope Journal Article
Audit market concentration and audit quality, Sanjay KALLAPUR, Srinivasan SANKARAGURUSWAMY, and Yoonseok ZANG Working Paper
Contagion effect of restatements through common directorships, Chih-Ying CHEN and Beng Wee GOH Conference Paper
An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Kevin Ow Yong, M Evans, and K Njoroge Working Paper
Are Family Firms more Tax Aggressive than Non-family Firms?, Shuping CHEN, Xia CHEN, Qiang CHENG, and Terry Shevlin Journal Article
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Conference Paper
A Variance Decomposition Primer for Accounting Research, Jeffrey L. Callen and Dan SEGAL Journal Article
Contributions to Defined Benefit Pension Plans: Economic and Accounting Determinants, Qiang CHENG and Laura MICHALSKI Working Paper
Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets, Chee Yeow LIM, M. Hossain, and Patricia Mui Siang TAN Journal Article
Earnings Breaks and Earnings Management, Kevin OW YONG Conference Paper
Effects of International Institutional Factors on Earnings Quality of Banks, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Conference Paper
Moral hazard, firms’ internal governance and management earnings forecasts, Jimmy LEE Working Paper
The Complementary Relationship between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication, Dan SEGAL, Jeffrey L. Callen, and Ilanit Gavious Journal Article
The Effect of Culture on the Relationship between Participation and Motivation, Soo Chiat HWANG Book Chapter
Tunneling as an incentive for earnings management during the IPO process in China, Jiwei WANG, Joseph AHARONY, and Hongqi YUAN Journal Article
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, and Guy Weyns Journal Article
Submissions from 2009
Feedback on proposals by the Committee to Develop the Accountancy Sector, TAN, Pearl Hock-Neo Report
The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes, Poh Sun SEOW Conference Paper
Why can’t we bet on ISD Outcomes?: ISD “Form” as a Predictor of Success, Mike Newman, Shan Ling PAN, and Gary Shan Chi PAN Book Chapter
Brokerage industry self-regulation: The case of analysts’ background disclosures, Lawrence BROWN, Artur HUGON, and Hai LU Journal Article
The Determinants of Corporate Cash Management Policy: Evidence from around the World, Yuanto KUSNADI and K. C. John Wei Conference Paper
Effects of International Institutional Factors on Earnings Quality of Banks, Chee Yeow Lim, Gerald Lobo, and Kanagaretnam Kiridaran Conference Paper
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
The Impact of Earnings on the Pricing of Credit Default Swaps, Dan SEGAL, Jeffrey L. Callen, and Joshua Livnat Journal Article
Commentaries provided to Accounting and Regulatory Authority on ED Financial Instruments: Classification and Measurement, TAN, Pearl Hock-Neo Report
Commentary provided to Accounting and Corporate Regulatory Authority on ED Financial Instruments: Classification and Measurement, TAN, Pearl Hock-Neo Report
Arthur Andersen’s Demise and Auditor Concentration: Implications for Auditor Rents and Risk Premiums in the International Context, Sirinidhi. Bin, M. Hossain, and Chee Yeow LIM Conference Paper
A Survey of the Oversight of External Auditors through the Lenses of Audit Committee Chairmen, See Liang FOO, Luck Pia NG, Kwong Sin LEONG, and Yang Hoong PANG Report
Audit Market Concentration and Audit Quality, Srinivasan Sankaraguruswamy, Sanjay Kallapur, and Yoonseok ZANG Conference Paper
Audit Partner Tenure, Partner-CEO Relationship, and Earnings Quality, Chan-Jane Lin and Chih-Ying CHEN Conference Paper
Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper
Corporate Governance and Opportunistic Insider Trade, Katherine Gunny, Bin Ke, and Tracey Chunqi ZHANG Conference Paper
Do Managers use Meeting an Analyst Forecast to Signal Private Information?, Tatiana Fedyk, Katherine Gunny, and Tracey Chunqi ZHANG Conference Paper
Great Expectations: Effects of Team-Skills Training on Student Teams, Jean Lin SEOW and P. Gowri Shankar Conference Paper
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
Preliminary Report on Access to CPD Opportunities and Resources to Assist Professional Accountants to Meet their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Paul De Lange, Beverley Jackling, and Themin SUWARDY Conference Paper
Understanding Financial Statements: A Case-Based Approach, Themin SUWARDY Book
Understanding Financial Statements: Teaching Notes, Themin SUWARDY Teaching Note
Agency Costs of Socialistic Internal Capital Markets: Empirical Evidence from China, Jiwei WANG and Kangtao Ye Conference Paper
Advanced Financial Accounting: An IAS and IFRS Approach, Pearl Hock Neo TAN and Peter Lip-Nyean LEE Book
A pilot study of risk oversight of audit committees in today's economic environment, Irving LOW, Claudia EIO, Kwong Sin LEONG, and Yang Hoong PANG Report
Foreign Institutional Investment and Equity Returns, Bok Baik, Junkoo Kang, and Joonho LEE Conference Paper
Higher Vocational Training Institutions: Seizing Opportunities in the Economic Downturn, See Liang FOO Conference Paper
Internal Control and Conservatism, Dan LI and Beng Wee GOH Conference Paper
NASD Rule 2711 and Changes in Analysts' Independence in Making Stock Recommendations, Chih-Ying CHEN and Peter CHEN Journal Article
Oversight of Risk: The Role of Audit Committees Today, Irving LOW, Claudia EIO, Yang Hoong PANG, See Liang FOO, Kwong Sin LEONG, and John Joseph WILLIAMS Report
Ownership, institutions, and capital structure: Evidence from China, Kai LI, Heng YUE, and Longkai ZHAO Journal Article
The Role of IT in Crisis Response: Lessons from the SARS and Asian Tsunami Disasters, Dorothy Leidner, Gary Shan Chi PAN, and Shan Ling PAN Journal Article
Commentary provided to Accounting and Corporate Regulatory Authority on ED FRS Income Taxes, TAN, Pearl Hock-Neo Report
A re-examination of China's share issue privatization, Guohua JIANG, Heng YUE, and Longkai ZHAO Journal Article
Audit committees, boards of directors, and remediation of material weaknesses in internal control, Beng Wee GOH Journal Article
Audit Market Concentration and Audit Quality, Srinivasan Sankaraguruswamy, Sanjay Kallapur, and Yoonseok ZANG Conference Paper
Does Debt-IPO by Privately-held Firms Trigger Financial Statement?, Joseph Aharony, Steven Francis Orpurt, and Jiwei WANG Conference Paper
Effects of Country-Level Legal, Extra-Legal and Political Institutions on Auditing: A Cross-Country Analysis of the Auditor Specialization Premium, Bin Sirinidhi, Chee Yeow LIM, and Mahmud Hossain Journal Article
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
The long-term effects of cross-listing, investor recognition, and ownership structure on valuation, Michael R. KING and Dan SEGAL Journal Article
The many faces of an income statement, Themin SUWARDY and Teng Aun KHOO News Article
Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper
Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments, Sirinidhi Bin, M. Hossain, and Chee Yeow LIM Conference Paper
Disclosure of management guidance in conference calls: Materiality, determinants and consequences, Benjamin LANSFORD, Jimmy Kiat Bee LEE, and Jennifer W. TUCKER Conference Paper
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?, Steven F. Orpurt and Yoonseok ZANG Journal Article
Fair Value Accounting: SFAS 157 and IAS 39, Kevin OW YONG Book Chapter
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
Commentary to Accounting and Corporate Regulatory Authority on IASB Improvements to IFRS, TAN, Pearl Hock-Neo Report
Commentary to Accounting and Corporate Regulatory Authority on IASB's Discussion Paper - Preliminary Views on Revenue Recognition in Contracts with Customers, TAN, Pearl Hock-Neo Report
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper
Costs and Benefits of Accounting-Based Regulation in Emerging Capital Markets, Jiwei WANG Book Chapter
Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use, Jean Lin SEOW Journal Article
The association between institutional ownership and audit properties, Soongsoo HAN, Tony KANG, and Lynn REESC Working Paper
Arthur Andersen’s Demise and Auditor Concentration: Implications for Auditor Rents and Risk Premiums in the International Context, Sirinidhi. Bin, M. Hossain, and Chee Yeow LIM Conference Paper
Impact of Mandatory Changes in Convertible Debt Accounting: Evidence from FASB APB 14-1, Na LI Invited Academic Talk/Lecture
Managing information technology project escalation and de-escalation: An approach-avoidance perspective, Gary PAN, Shan Ling PAN, and Michael NEWMAN Journal Article
Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper
National Corporate Governance and Corruption Prevention, Soo Ping LIM Conference Paper
Preliminary Report on Access to CPD Opportunities and Resources to Assist Professional Accountants to Meet their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Paul De Lange, Beverley Jackling, and Themin SUWARDY Conference Paper
A Comparison of Shareholder Identity and Governance Mechanisms in the Monitoring of CEOs of Listed Companies in China, Jiwei WANG Journal Article
Asking Tougher Questions in Tough Times, Irving LOW, Claudia Eio, See Liang FOO, Yang Hoong PANG, Kwong Sin LEONG, and John Joseph WILLIAMS Report
Audit Market Concentration and Audit Quality, Srinivasan Sankaraguruswamy, Sanjay Kallapur, and Yoonseok ZANG Conference Paper
Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors, Chee Yeow LIM, Michael Ettredge, and Soo Young KWON Journal Article
Comments on Tokyo and Sydney. Competition among Financial Centres in Asia-Pacific – Prospects, Benefits,Risk and Policy Challenges, Teck Meng TAN, Soogil Young, Dosuung Choi, Jesus Seade, and Sayuri Shirai Journal Article
Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: Evidence from around the World, Chee Yeow LIM and Patricia Mui Siang TAN Journal Article
Corporate Restructuring and Governance Implications: A Case Study of the Guoco Group, Yuanto KUSNADI Journal Article
Corporate tax, capital structure, and the accessibility of bank loans: Evidence from China, Liansheng WU and Heng YUE Journal Article
Examining Stakeholders' Roles in Influencing IS Project Abandonment Decisions, Gary Shan Chi PAN Book Chapter
Institutional investors and accounting restatements, Paul Hribar, Nicole Jenkins, and Juan WANG Journal Article
International evidence on analyst monitoring and earnings management: The roles of corporate disclosure and national culture, Soongsoo HAN, Tony KANG, Gerald LOBO, and Yong Keun YOO Working Paper
International Practice Management: Singapore, Themin SUWARDY Book Chapter
Olam International Singapore: Managing Growth and Business Risks, See Liang FOO and D. G. Allampalli Case
The Effect of Corporate Governance on Liquidity: Voluntary Disclosure, Analyst Coverage, and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper
The Effects of Knowledge of Earnings Persistence, Financial Statement Format, and Concerns about Quality of Earnings, Bernardine LOW Working Paper
The pricing and hedging of synthetic CDOs under the conditional independence assumption, Mi-Hsiu CHIANG, Meng-Lan YUEH, and An-Ping LIN Journal Article
The Role of Accounting Information in the Sentiment-Price Relation, Kun-chih CHEN Working Paper