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 2007

The Pivotal Role of Users' Need for Cognition in Personalization, Susanna HO and Gary Shan Chi PAN Conference Paper

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Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned Equity Offerings, Jiwei WANG and Kevin CHEN Journal Article

Auditor Locality, Audit Quality and Audit Pricing, Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu, and Yoonseok ZANG Conference Paper

Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences, Ole-Kristian Hope, Tony Kang, and Yoonseok ZANG Conference Paper

Information Systems Project Post-Mortems: Insights from an Attribution Perspective, Gary Shan Chi PAN, Shan Ling PAN, and Mike Newman Journal Article

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Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data, Nilabhra BHATTACHARYA, Erv Black, Ted Christensen, and Kris Allee Journal Article

Publishers and Technology: Working Together Enabling Next Generation Learning, Themin SUWARDY Conference Paper

The Earnings Term Structure of Analyst Forecasts: With an Application to Errors-in-Expectations and the Value Premium, Steven Francis Orpurt, Mitchell Craig Warachka, and Tracey Chunqi ZHANG Conference Paper

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The Value Relevance of Accounting Variables and Analysts’ Forecasts: The Case of Biotechnology Firms, Chee Yeow LIM and Patricia Mui Siang TAN Journal Article

Transient Institutional Investors and Insider Traidng Signals, Juan WANG Conference Paper

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Value Relevance of Value-at-Risk Disclosure, Chee Yeow LIM and Patricia Mui Siang TAN Journal Article

Submissions from 2006

Are Financial Analysts More Independent after the Implementation of NASD Rule 2711?, Chih-Ying CHEN and Peter CHEN Conference Paper

Escalation and De-Escalation of Commitment to Information Systems Projects: Insights from an Approach-Avoidance Process Model, Gary PAN and Shan L. PAN Conference Paper

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Escalation and De-Escalation of Commitment to Information Systems Projects: Insights from an Approach-Avoidance Process Model, Gary PAN and Shan Ling PAN Conference Proceeding Article

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Implication of Comprehensive Income Disclosure for Future Earnings and Analysts' Forecasts, Jong-Hag CHOI and Yoonseok ZANG Journal Article

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Insider trading and voluntary disclosures, Qiang CHENG and Kin LO Journal Article

Successfully Turning around a Failing E-Procurement Project: Lessons from a UK Borough Council, Gary Shan Chi PAN and Alison Parkes Conference Paper

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The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry, Tracey Chunqi Zhang and Katherine Gunny Working Paper

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Joseph Aharony, Hongqi Yuan, and Jiwei WANG Conference Paper

A Comparison of Shareholder Identity and Governance Mechanisms in the Monitoring of CEOs of Listed Companies in China, Jiwei WANG and Kevin CHEN Conference Paper

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A Dual-Level Analysis of Capability Development Process: A Case Study of T&T, Shan Ling PAN, Gary Shan Chi PAN, and Ming Huei Hsieh Journal Article

Enabling Next Generation Learning, Themin SUWARDY Conference Paper

Governance, Ethics and Asia's Finance Leaders, Pearl Hock Neo TAN Conference Paper

Stock return cross-autocorrelations and market conditions in Japan, Allaudeen HAMEED and Yuanto KUSNADI Journal Article

Stock return cross-autocorrelations and market conditions in Japan, Allaudeen HAMEED and Yuanto KUSNADI Journal Article

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 Conference Paper

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Institutional holdings and analysts’ stock recommendations, Qiang CHENG and Xia CHEN Journal Article

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Integrate Artificial Intelligence Techniques into Financial Investment Information System, Jiwei Wang, Xiaotian Zhu, and Qian Sun Conference Paper

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Joseph Aharony, Hongqi Yuan, and Jiwei WANG Conference Paper

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Customer-Centric IS Application Development: Lessons from a Case of Developing an Online Auction Site, Shan Ling PAN and Gary Shan Chi PAN Journal Article

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Escalation and De-Escalation of Commitment to Information Systems Projects: Insights from a Project Evaluation Model, Shan Ling PAN, Gary S. C. PAN, Michael NEWMAN, and Donal FLYNN Journal Article

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Performance, growth and earnings management, Chi Wen Jevons LEE, Laura Yue LI, and Heng YUE Journal Article

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Joseph Aharony, Hongqi Yuan, and Jiwei WANG Conference Paper

Aaa Annual Meeting, Bruce Behn, Jong-Hag Choi, Tony Kang, and Young Koan Kwon Conference Paper

Are Direct Cash Flow Disclosures Informative? A Revisit, Steven Francis Orpurt and Yoonseok ZANG Conference Paper

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Evidence on the Relationship between Takaful Insurance and Fundamental Perception of Islamic Principles, Ramin Cooper Maysami and John Joseph Williams Journal Article

Oriental Foods: A Teaching Case on Quality of Earnings, Themin SUWARDY Conference Paper

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The Association between Audit Quality and Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok ZANG Conference Paper

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Jiwei WANG, Joseph Aharony, and Hongqi Yuan Conference Paper

Afaanz Conference, Bruce Behn, Jong-Hag Choi, Tony Kang, and Young Koan Kwon Conference Paper

Reusable Learning Objects in Financial Accounting, Themin SUWARDY Conference Paper

Technology, Teaching and Learning in the Classrooms, Themin SUWARDY Conference Paper

The Effects of Decision Aid Structural Restrictiveness on Internal Control Evaluation, Poh Sun SEOW Conference Paper

The Hidden Dilemmas in Software Development Project Decision-Making: Persist or Desist?, Gary Shan Chi PAN Conference Paper

Weick to Wine: Managerial Relevance of Organizing for High Reliability in the Wine Industry, Alfred E. Seaman and John Joseph Williams Conference Paper

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Winter Wine Tourists in Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, and John Joseph Williams Conference Paper

Benchmark Targets for the Grape and Wine Industry of Canada's Niagara Region, Carmen Cullen and John Joseph Williams Conference Paper

Winery Proprietors' Leadership Approach: The Niagara Perspective, Barry Wright and John Joseph Williams Conference Paper

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Loss Function Asymmetry and Forecast Optimality: Evidence from Individual Analysts' Forecasts, Stanimir Markov and Min Yen TAN Working Paper

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Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Jiwei Wang, Joseph Aharony, and Hongqi Yuan Conference Paper

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Accounting Students' Perceptions of a Learning Management System: An International Comparison, Illias Basioudis, Paul De Lange, Themin Suwardy, and Paul Wells Conference Paper

Commentary to Accounting and Corporate Regulatory Authority on Quarterly Reporting, TAN, Pearl Hock-Neo Report

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Accounting Restatements: Are they Always Bad News for Investors?, Dan SEGAL, Jeffrey L. Callen, and Joshua Livnat Journal Article

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Accounting Scandals and Implications for Directors: Lesson from Enron, Pearl Hock Neo TAN and Gillian Hian Heng Yeo Book Chapter

A cost variance investigation using belief functions, Hai LU, Kenneth LAWRENCE, and Hai LU Book

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Auditor Independence, Auditor Expertise and Bargaining Power: Impact of Abnormal Accruals, Rusmin Rusmin, Jean-Luc Wolfgang Mitchell Van der Zahn, Greg Tower, and Alistair Brown Journal Article

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Auditor Independence, Auditor Specialization and Earnings Management: Further Evidence from Singapore, Rusmin Rusmin, Jean-Luc Wolfgang Mitchell Van der Zahn, Greg Tower, and Alistair Brown Journal Article

Communication by Australian Government Agencies, John Neilson, Jean-Luc Wolfgang Mitchell Van der Zahn, and Greg Tower Conference Paper

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Cross-Autocorrelations and Market Conditions in Japan, Allaudeen Hameed and Yuanto KUSNADI Journal Article

Discretionary Accruals, Managerial Incentives and Audit and Non-Audit Services: Joint Determination Affect of Fees, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Journal Article

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Does Similarity of Local GAAP to U.S. GAAP Explain Analysts' Forecast Accuracy?, Yuyan Guan, Ole-Kristian Hope, and Tony Kang Journal Article

Does the Market Listen to Whispers, Nilabhra BHATTACHARYA, Aamer Sheikh, and Ramu Thiagarajan Journal Article

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Empirical evidence on jurisdictions that adopt IFRS, Ole-Kristian HOPE, Justin JIN, and Tony KANG Journal Article

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Escalation and De-Escalation of Commitment to Information Technology Projects: A Commitment Transformation Analysis of an E-Government Project, Gary PAN, Shan Ling PAN, Michael NEWMAN, and Donal FLYNN Journal Article

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Examining the Coalition Dynamics Affecting IS Project Abandonment Decision-Making, Gary Shan Chi PAN and Shan Ling PAN Journal Article

Examining the link between CEO pay and restatements, Qiang CHENG and David Farber Magazine Article

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Impact of Gender and Ethnic Composition of South African Boards of Directors on Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Intellectual Capital Disclosure of Australian and Canadian Oil and Gas Firms, Inderpal Singh and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

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Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty, Alfred E. SEAMAN and John Joseph WILLIAMS Journal Article

Oriental Food: A Case in Quality of Earnings, Themin SUWARDY Book Chapter

The Constructed Financial Reality of the ASB and FASB, Alistair Brown and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

The Financial Leaning of the FRC and ASB, Alistair Brown and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

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The Information Content of SEC Filings and Investor Sophistication: A Variance Decomposition Analysis, Dan SEGAL, Jeffrey L. Callen, and Joshua Livnat Journal Article

The Internet as a Vehicle for Communicating Intellectual Capital Information by Australian Private and Public Hospitals, Alina LEE, John Neilson, Greg Tower, and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

Underpricing, Post-issue Performance and the Influence of Intellectual Capital Disclosures, Jean-Luc Wolfgang Mitchell Van der Zahn, Inderpal Singh, and Joshua Heniro Conference Paper

Submissions from 2005

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E-Government Capabilities and Crisis Management: Lessons from Combating SARS in Singapore, Shan Ling PAN, Gary PAN, and Paul R. DEVADOSS Journal Article

Escalation and De-Escalation of Commitment to Information Technology Projects: Insights from an Approach-Avoidance Punctuated Equilibrium Model, Gary PAN Conference Paper

Ameliorating Wine Proprietors' Approach to Leadership: A Model and Discussion, Barry Wright, Alfred E. Seaman, Carmen Cullen, and John Joseph Williams Conference Paper

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Accounting Conservatism and Managerial Incentives, Young Koan KWON Journal Article

Are Financial Analysts More Independent after the Implementation of NASD Rule 2711?, Chih-Ying CHEN and Peter CHEN Conference Paper

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Accounting for Reverse Acquisitions under FRS 103 Business Combinations, Pearl Hock Neo TAN Magazine Article

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Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors, Michael Ettredge, Soo Young KWON, and Chee Yeow LIM Conference Paper

FRS 103 Business Combinations: Special Issues: Part II, Pearl Hock Neo TAN Magazine Article

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Separating the Effects of Asymmetric Incentives and Inefficient Use of Information on Financial Analysts' Consensus Earnings Forecast Errors, Stanimir Markov and Min Yen TAN Working Paper

Accounting-Based Regulation and Protection of Minority Shareholders, Jiwei WANG and Kevin CHEN Conference Paper

Accounting-Based Regulation in Emerging Markets: The Case of China’s Regulation of Seasoned Equity Offerings, Kevin Chen and Jiwei WANG Conference Paper

Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence, Jong-Hag Choi, Tony Kang, Young Koan Kwon, and Yoonseok Zang Conference Paper

Determinants of R&D Disclosures of Nasdaq-Listed Biotechnology Firms, Pearl Hock Neo TAN, Peck-Yen GAN, Calvin LOW, and Wai-Kay Chim Conference Paper

Directors’ Fraud Risk Assessments: The Effects of Technical Knowledge and Decision Aids, Jean Lin SEOW Conference Paper

Accounting-Based Regulation and Protection of Minority Shareholders, Jiwei WANG and Kevin CHEN Conference Paper

Accounting-Based Regulation in Emerging Markets: The Case of China’s Regulation of Seasoned Equity Offerings, Kevin Chen and Jiwei WANG Conference Paper

FRS 103 Business Combinations: Special Issues: Part I, Pearl Hock Neo TAN Magazine Article

Oriental Food: A Case on Earnings Quality, Themin SUWARDY Conference Paper

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What's New in Accounting for Business Combinations: A Review of FRS 103, Pearl Hock Neo TAN Magazine Article

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 Conference Paper

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Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization, Patricia Mui Siang TAN and Chee Yeow LIM Conference Paper

Accounting-Based Regulation in Emerging Markets: The Case of China’s Regulation of Seasoned Equity Offerings, Kevin Chen and Jiwei WANG Conference Paper

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Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence, Jong-Hag CHOI, Tony KANG, Young Koan KWON, and Yoonseok ZANG Journal Article

Bonding to the Improved Disclosure Environment in the US: Firms’ Listing Choices and their Capital Market Consequences, Ole-Kristian HOPE, Tony KANG, and Yoonseok ZANG Conference Paper

Bonding to the Improved Disclosure Environment in the US: Firms’ Listing Choices and their Capital Market Consequences, Ole-Kristian Hope, Tony Kang, and Yoonseok ZANG Conference Paper