Submissions from 2009
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
Submissions from 2008
Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs, Nilabhra BHATTACHARYA, Hemang Desai, and Kumar Venkataraman Conference Paper
Managerial ownership and firms' information environment, Soongsoo HAN, Tony KANG, and Gerald LOBO Working Paper
Managerial ownership, corporate monitoring and audit pricing, Soongsoo HAN, Julia HIGGS, and Tony KANG Working Paper
Partial Abandonment as an Exit Strategy for Troubled IT Projects: Lessons from a Small-and-Medium Enterprise, Gary Shan Chi PAN Journal Article
Profitability analysis of Chinese listed firms: 1992-2004, Jianjun NIU, Heng YUE, and Guohua JIANG Journal Article
Theory on the Association between Audit Quality and the Accuracy and Dispersion of Analysts' Earnings Forecasts, Young Koan KWON and Jong-Hag Choi Journal Article
The Effect of Corporate Governance on Liquidity: Voluntary Disclosure, Analyst Coverage, and Adverse Selection as Mediating Mechanisms, Kevin OW YONG, Beng Wee GOH, and Jeffrey NG Conference Paper
Audit Profile: The Auditor-General's Office of Singapore, Soo Ping LIM Journal Article
Causes and Consequences of Manipulation of Assets Revaluation during the IPO Process in China, Jiwei WANG, Hongqi Yuan, and Jing Yang Journal Article
Making Sense of Fair-value Accounting, Chu Yeong LIM and Tong Kin Andrew LEE News Article
The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes, Poh Sun SEOW Conference Paper
Analyst coverage and the cost of raising equity capital: Evidence from underpricing of seasoned equity offerings, Robert M. BOWEN, Xia CHEN, and Qiang CHENG Journal Article
Earnings restatements, changes in CEO compensation, and firm performance, Qiang CHENG and David Farber Journal Article
Role of Digital Storytelling in Teaching and Learning of Accounting, Themin SUWARDY Conference Paper
Agency Costs of Socialistic Internal Capital Markets: Empirical Evidence from China, Jiwei WANG and Kangtao Ye Conference Paper
Australia's Online Property Auction Site, Gary Shan Chi PAN, Shan Ling PAN, and Mahdieh TAHER Case
De-Escalating Runaway IT Projects: An Integrated and a Staged Model, Donal Flynn, Gary Shan Chi PAN, Mark Keil, and Magnus Mahring Conference Paper
Disciplinary Effect of Internal Control Provisions of SOX on Corporate Governance Structures, Beng Wee GOH Conference Paper
Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs, Nilabhra BHATTACHARYA, Hemang Desai, and Kumar Venkataraman Conference Paper
Internal Control and Conservatism, Dan LI and Beng Wee GOH Conference Paper
Learning Objects and Digital Storytelling, Themin SUWARDY Conference Paper
Managerial ownership and firms' information environment, Soongsoo HAN, Tony KANG, and Gerald LOBO Conference Paper
The Effect of Management Earnings Forecasts on the Relationship between Returns and Future Earnings and the Implications for the Continuation of Management’s Quarterly Earnings Guidance, Jong-Hag Choi, Linda Myers, David Ziebart, and Yoonseok Zang Conference Paper
The Equity-Financing Channel, the Catering Channel, and Corporate Investment: International Evidence, Yuanto KUSNADI and K. C. John Wei Conference Paper
When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP-Deficient PCAOB Inspection Reports, Lawrence J. Abbott, Katherine A. Gunny, and Tracey Chunqi ZHANG 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 Conference Paper
Accounting Students’ Perceptions, Preferences and Performance Outcomes in Team Projects, P. Gowri Shankar and Jean Lin SEOW 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
Issues Arising from the Revised IFRS 3 on Business Combinations, Pearl Hock Neo TAN Conference Paper
Accounting for Business Combinations: Revisions to IFRS 3 (2008), Pearl Hock Neo TAN Magazine Article
A survey of audit committee members of public listed companies in Singapore, Kwong Sin LEONG, Themin SUWARDY, and Yang Hoong PANG Report
Corporate Governance and Opportunistic Insider Trade, Katherine Gunny, Bin KE, and Tracey Chunqi Zhang Conference Paper
Do family firms provide more or less voluntary disclosure?, Xia CHEN, Shuping CHEN, and Qiang CHENG Journal Article
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, David Ziebart, and Yoonseok ZANG Conference Paper
The association between excess audit fees and audit quality: A US-UK comparison, Soongsoo HAN, Tony KANG, and Yong Keun YOO Working Paper
Accounting Quality and Managerial Incentives for Voluntary Disclosure, Yoonseok Zang and Young Koan KWON Conference Paper
Governance role of auditors and legal environment: Evidence from corporate disclosure transparency, Sam HAN, Tony KANG, and Yong Keun YOO Working Paper
The Determinants of Corporate Cash Management Policy: Evidence from around the World, Yuanto KUSNADI and K. C. John Wei Conference Paper
Accounting Quality and Managerial Incentives for Voluntary Disclosure, Young Koan KWON and Yoonseok ZANG Conference Paper
Agency Costs of Socialistic Internal Capital Markets: Empirical Evidence from China, Jiwei Wang and Kangtao Ye Conference Paper
Non-audit service fees and audit quality: The impact of auditor specialization, Chee Yeow LIM and Hun-Tong TAN Journal Article
Discretionary Behavior with Respect to the Adoption of SFAS 142 and the Behavior of Security Prices, Yoonseok ZANG Journal Article
Advanced Financial Accounting: An IAS and IFRS Approach, Pearl Hock Neo TAN and Peter Lip-Nyean LEE Book
Audit Office Size, Audit Quality and Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, and Yoonseok Zang Conference Paper
Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?, Chih-Ying CHEN, Chan-Jane Lin, and Yu-Chen Lin Journal Article
De-Escalating IT Projects: The DMM Model, Donal FLYNN, Gary Shan Chi PAN, Mark KEIL, and Magnus Mahring Journal Article
Implications of transaction costs for the post-earnings-announcement drift, Jeffrey NG, Rodrigo Verdi, and Tjomme Rusticus Journal Article
Information Systems Implementation Failure: Insights from Prism, Gary Shan Chi PAN, Ray Hackney, and Shan Ling PAN Journal Article
International Practice Management: Singapore, Themin SUWARDY Book Chapter
Learning Objects and Digital Storytelling, Themin SUWARDY Conference Paper
Managing Emerging Technology and Organizational Transformation in Public Sector: An Acculturation Perspective, Shan Ling PAN, Gary Shan Chi PAN, and Paul Devadoss Journal Article
Market segmentation and equity valuation: Comparing Canada and the United States, Dan SEGAL and Michael King Journal Article
Missing quarterly analyst expectations, CEO turnover and institutional investors, Juan WANG Conference Paper
Revenue Manipulation for Valuation Purposes, Dan SEGAL, Jeffrey L. Callen, and Sean Robb Journal Article
The framing and evaluation of multiple hypotheses, Theodore J. MOCK, Arnold WRIGHT, Rajendra P. SRIVASTAVA, and Hai LU Journal Article