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.

Follow

Submissions from 2005

Link

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

Fair Value Accounting: Implications for Financial Reporting and Performance Measurement, Pearl Hock Neo TAN Journal Article

PDF

Firm Ownership Structure and Intellectual Capital Disclosures, Stephen FIRER and S. M. WILLIAMSON Journal Article

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

PDF

Information systems project abandonment: A stakeholder analysis, Gary Shan Chi PAN 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

Link

Accounting for Derivatives, Pearl Hock Neo TAN and Peter Lip-Nyean LEE Encyclopaedia

Affect of Auditor Value Characteristics on the Magnitude of Earnings Management, Rusmin Rusmin, Greg Tower, Alistair Brown, and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

Link

An Empirical Test of the Feltham-Ohlson (1995) Model, Dan SEGAL and Jeffrey L. Callen Journal Article

Link

Asian Accounting Handbook: A User's Guide to the Accounting Environment in 16 Countries, Joanne Siok Wan Tay and See Liang FOO Book

Audit and Non-Audit Fee Premiums, Auditor Specialization and Bargaining Power: Is There a Connection?, Jean-Luc Wolfgang Mitchell Van der Zahn, Rusmin Rusmin, Greg Tower, and Alistair Brown Conference Paper

Audit and Non-Audit Fees: The Influence of Auditor Specialization and Power, Jean-Luc Wolfgang Mitchell Van der Zahn, Rusmin Rusmin, Greg Tower, and Alistair Brown Conference Paper

Auditor Independence and Auditor Specialization: Determinants of Earnings Management?, Rusmin Rusmin, Jean-Luc Wolfgang Mitchell Van der Zahn, Greg Tower, and Alistair Brown Conference Paper

Auditor Independence, Auditor Quality and the Magnitude of Earnings Management, Jean-Luc Wolfgang Mitchell Van der Zahn, Rusmin Rusmin, Greg Tower, and Alistair Brown Conference Paper

Auditor Specialization and Bargaining Power: Impact on the Determination of an Audit and Non-Audit Fee Premium, Jean-Luc Wolfgang Mitchell Van der Zahn, Rusmin Rusmin, Greg Tower, and Alistair Brown 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

Board of Director Subcommittees, Simultaneous Member Composition and the Magnitude of Earnings Management: Did the Higgs Report Get It Right?, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Conference Paper

Board Size Really Matters, Yuanto KUSNADI and Y. T. Mak Book Chapter

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

Composition of Key Board of Director Sub-Committees: Did the Higgs Report Get It Right?, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Conference Paper

Do Changes in a Firm's Management Accounting System Affect the Firm's Performance, John Joseph Williams Report

PDF

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication, Dan SEGAL, Jeffrey L. Callen, and Ole-Kristian Hope Journal Article

Link

Economic Development and the Value-Relevance of Accounting Information: A Disclosure Transparency Perspective, Yang Hoong PANG and Tony Kang Journal Article

Link

Enterprise Systems Planning Projects in China, Gary Shan Chi PAN and Adela CHEN Book Chapter

PDF

Equity incentives and earnings management, Qiang CHENG and Terry Warfield Journal Article

Link

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

Exploratory Analysis of the Association between Remuneration Committee Characteristics and Executive Director Compensation, Jean-Luc Wolfgang Mitchell Van der Zahn and Alistair Brown Conference Paper

Exploratory Analysis of the Association between Remuneration Committee Characteristics and Executive Director Compensation, Jean-Luc Wolfgang Mitchell Van der Zahn, Inderpal Singh, and Alistair Brown Conference Paper

Link

Financial Reporting in Singapore: Cases and Readings, Themin SUWARDY Book

Link

Global Market Segmentation and the Patterns in Stock Market Reaction Surrounding U.S. Earnings Announcements: Further Evidence, Tony Kang Journal Article

Link

Institutional Investors and Accounting Restatements, Paul Hribar, Nicole Jenkins, and Juan WANG Conference Paper

PDF

Intellectual Capital Performance and Cash-Based Incentive Payments: Impact of Remuneration Committee and Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van der Zahn, Inderpal Singh, and Alistair Brown Journal Article

Intellectual Capital Performance, Executive Director Remuneration and Corporate Governance Features: Entrpreneurial Versus Traditional Firms, Jean-Luc Wolfgang Mitchell Van der Zahn, Inderpal Singh, and Alistair Brown Conference Paper

Investor Sophistication and Patterns in Analysts' Earnings Forecasts, Soongsoo (Sam) Han, Sang Lyong Joo, and Woojin Kim Journal Article

Link

Longitudinal Analysis of the Association between Board of Director Characteristics and Voluntary Audit Committee Disclosures, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Mindful Managing in the Wine Industry: Responding to the Terrior, Alfred E. Seaman, John Joseph Williams, Barry Wright, and Carmen Cullen Conference Paper

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

Ownership Dilution, Corporate Governance and Intellectual Capital Disclosures in the IPO Prospectus, Jean-Luc Wolfgang Mitchell Van der Zahn and Inderpal Singh Conference Paper

Search for Firm and National Level Factors Affecting Disclosures Related to Information Technology Problems Amongst Commercial Banks in the Asia-Pacific: Evidence from Year 2000 Dilemma, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Link

Singapore, Joanne Siok Wan Tay and See Liang FOO Book Chapter

Link

Size Really Matters: Further Evidence on the Negative Relationship between Board Size and Firm Value, Yuanto KUSNADI and Y. T. Mak Journal Article

Teaching Notes to Accompany Financial Reporting in Singapore: Cases and Readings, Themin SUWARDY Book

The Association between Earnings Management and Audit Value: Case of Auditor Independence and Auditor Specialization, Jean-Luc Wolfgang Mitchell Van der Zahn, Rusmin Rusmin, Greg Tower, and Alistair Brown Conference Paper

Link

The Association between Macroeconomic Uncertainty and Analysts' Forecast Accuracy, Ole-Kristian Hope and Tony Kang Journal Article

PDF

The effects of SFAS 131 geographic segment disclosures on the valuation of foreign earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, and Florin Vasvari Working Paper

The Limitations of the FASB, Alistair Brown and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

Link

The Perils of the Plan, Alfred E. Seaman and John Joseph Williams Magazine Article

PDF

The Role of Analysts’ Forecasts in Accounting-based Valuation: A Critical Evaluation, Qiang CHENG Journal Article

Link

The Role of Other Information in the Valuation of Foreign Income for U.S. Multinationals, Tony Kang and Ole-Kristian Hope Journal Article

The Sectional Interests of the International Federation of Accountants, Alistair Brown and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

Link

Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence from Three Continents, Richard Pike, Nam Sang CHENG, Karen Cravens, and Dawne Lamminmaki Journal Article

Value of Intellectual Capital Disclosures in Determining Underpricing in Singapore Entrepreneurial Firms, Jean-Luc Wolfgang Mitchell Van der Zahn and Inderpal Singh Conference Paper

PDF

Voluntary Decisions on Audit Committee Composition and Expertise and the Influence of Board of Director Characteristics: Further Evidence from Singapore, Jean-Luc Wolfgang Mitchell Van der Zahn and Inderpal Singh Journal Article

PDF

What determines residual income?, Qiang CHENG Journal Article

Submissions from 2004

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

Conservative Accounting as a Means to Control Suboptimal Management Decisions in Decentralized Firms, Young Koan KWON Conference Paper

Link

Extreme Volume and Expected Stock Returns: Evidence from China's Stock Market, Chang Yun WANG and Nam Sang CHENG Journal Article

Ownership Structure and Quality of Financial Reporting, Soongsoo (Sam) Han Conference Paper

Link

Virtual Canvas: Enhancing Classroom Interaction, Themin SUWARDY and Kwong Sin LEONG Presentation

Non-Audit Fees, Auditor Specialization and Earnings Management, Rusmin Rusmin, Greg Tower, Alistair Brown, and Jean-Luc Wolfgang Mitchell Van der Zahn Conference Paper

Audit Committee Features and Income Reporting Incentives, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower 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 Conference Paper

PDF

Board structure, political influence and firm performance - An empirical study on publicly listed firms in China, Dongping HAN, Fusheng WANG, and Heng YUE Journal Article

Determinants of Internet Reporting by Chinese Listed Companies, Pearl Hock Neo TAN, Sarah GOH, Lih-Lin TAN, and Ying-Nee Ting Conference Paper

Virtual Canvas-Integrating Technology into Classrooms, Themin SUWARDY and Kwong Sin LEONG Conference Paper

Constraining Earnings Management: The Effect of Audit Committee Features, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Conference Paper

Corporate Governance, Themin SUWARDY Conference Paper

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

Link

Extreme Volume and Expected Stock Returns: Evidence from China's Stock Market, Chang Yun WANG and Nam Sang CHENG Conference Paper

Ownership Structure and Quality of Financial Reporting, Soongsoo (Sam) Han Conference Paper

Re-Examination of Linkages between Discretionary Accruals, Managerial Incentives, and Audit and Non-Audit Services, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Conference Paper

PDF

The Impact of Culture on Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen LEE, Jeffrey NG, and Joanne TAY Conference Paper

Global Market Segmentation and the Patterns in Stock Market Reactions Surrounding U.S. Earnings Announcements: Further Evidence, Tony Kang Conference Paper

Link

Unfreezing-Changing-Refreezing of Actors' Commitment: The Transition from Escalation to De-Escalation of Commitment to Information Technology Projects, Gary Shan Chi PAN, Shan Ling PAN, Mike Newman, and Donal Flynn Conference Paper

Discretionary Accruals, Managerial Incentives, and Audit and Non-Audit Services: Joint Determination Affect of Fees, S. Mitchell Williams and Greg Tower Conference Paper

Fair Value Accounting, Pearl Hock Neo TAN Conference Paper

PDF

International Cross-Listing and the Bonding Hypothesis, Dan SEGAL and Michael King Journal Article

Link

Profitability, Growth and Efficiency in the US Life Insurance Industry, Dan SEGAL and William H. Greene Journal Article

SMU Virtual Canvas Project, Themin SUWARDY Conference Paper

Audit Committee Features and Income Reporting Incentives, S. Mitchell Williams and Greg Tower Conference Paper

Discretionary Accruals, Managerial Incentives, and Audit and Non-Audit Services, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Conference Paper

Link

Empirical Evidence on Recent Trends in Pro Forma Reporting, Nilabhra BHATTACHARYA, Erv Black, Ted Christensen, and Rick Mergenthaler Journal Article

Board of Director Determinants and the Voluntary Disclosure of Audit Committee Information. , S. Mitchell Williams Conference Paper

Intellectual Capital Performance and Earnings Management, S. Mitchell Williams and Greg Tower Conference Paper

Link

Agency Problems and Conflicts of Interest in Financial Intermediaries, Xia CHEN Presentation

Link

An International Investigation of the Association between Societal Variables and Amount of Disclosure on Information Technology Problems: The Case of Y2K, S. Mitchell Williams Journal Article

Link

Association between Board of Director Characteristics and the Amount of Voluntary Audit Committee Disclosures, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Association between Gender and Ethnic Diversity on the Boards of Directors of Publicly Listed Companies in South Africa and Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Link

Audit Committee Features and Earnings Management: Further Evidence, Conference Proceedings 25th Mcmaster World Congress, S. Mitchell Williams and Greg Tower Conference Paper

Link

Audit Committee Features and Earnings Management: Further Evidence from Singapore, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Journal Article

Link

Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Link

De-Escalation of Commitment to Information Systems Projects: A Process Perspective, Gary Shan Chi PAN, Shan Ling PAN, and Donal Flynn Journal Article

Discretionary Behavior with Respect to the Adoption of Sfas 142 and the Behavior of Security Prices, Yoonseok Zang Conference Paper

Link

Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis, Dan SEGAL and Jeffrey L. Callen Journal Article

Downsizing - Case of Intellectual Capital Anorexia or Enhancement? In Bart C., Bontis, N. And Head, M.(Editors). Conference Proceedings 25th Mcmaster World Congress, S. Mitchell Williams Conference Paper

Link

Downsizing: Case of Intellectual Capital Performance Anorexia or Enhancement?, S. Mitchell Williams Journal Article

Global Market Segmentation and the Patterns in Stock Market Reaction Surrounding U.S. Earnings Announcements: Further Investigation, Tony Kang Conference Paper

Link

Intellectual Capital and the Efficiency of Value Added: Trends in the Singapore Capital Market 2000 - 2002, Jean-Luc Wolfgang Mitchell Van der Zahn, Greg Tower, and John Neilson Book

Intellectual Capital Disclosure Practices in Sweden, P. Beaulieu, S. Mitchell Williams, and M. Wright Book Chapter