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 1992

The Case for Not Depreciating Assets: A Relook at the Issues, Sng Gek Neo and See Liang FOO Journal Article

Globalization of Securities Markets: The Singapore Experience, Branson Kwok, Andrew LEE, Teck Meng TAN, and Thian Ser TOH Conference Paper

Succession Planning in Family Businesses, Teng Aun Khoo, Susan Chung, and Kai Guan Tan Conference Paper

An Exploratory Study of Strategic Planning Behaviour in SMEs in Singapore/Malaysia Context, B. C. Ghosh, Aik Meng LOW, Teck Meng TAN, and Chee Onn Chan Conference Paper

Strategic Planning in SMEs: A Clinical Study of 15 Companies in Southeast Asia Context, B. C. Ghosh, Teck Meng TAN, and Aik Meng LOW Conference Paper

Strategic Planning in Smes - a Study in Southeast Asia Context, B. C. Ghosh, Aik Meng Low, Teck Meng Tan, and Chee Onn Chan Conference Paper

The use of accounting performance measures in performance evaluation, Teng Aun KHOO Journal Article

Stress in the Public Accounting Profession, Aik Meng LOW, See Liang FOO, and L. Y. Woo Journal Article

PDF

Auditing Practices in Singapore, See Liang FOO Journal Article

Managerial Roles and Budgeting Behavior, N.C. Macintosh and John Joseph Williams Journal Article

School of Accountancy and Business: Origin and Development, See Weng FONG and See Liang FOO Book

Using Private Information: A Pricing Strategy, Guy Joseph Mathilde WEYNS and N. Melumad Journal Article

Submissions from 1991

The Role of Auditors in Profit Forecasts, See Liang FOO Journal Article

An Exploratory Study of Strategic Planning Behaviour in SMEs in Singapore/Malaysia Context - Part II, B. C. Ghosh, Aik Meng LOW, Teck Meng TAN, and Chee Onn CHAN Conference Paper

Link

An Exploratory Study of Strategic Planning Behaviour in Smes in Singapore/Malaysia Context - Part 1, B. C. Ghosh, Aik Meng Low, Teck Meng Tan, and Chee Onn Chan Conference Paper

Globalisation - What This Means to Companies in Singapore?, Gillian Hian Heng Yeo, Soo Chiat Hwang, Eddie Lee, Wee Liang Tan, Teck Meng Tan, and Adrian Wong Conference Paper

Why Companies Relocate? An Examination of the Issues and Analysis of Six Major Cases in a Singapore Context, B. C. Ghosh and Teng Aun Khoo Conference Paper

Endec Contribution to Small Business Development, Teck Meng Tan Conference Paper

Incorporation: Is It a Modern Vehicle for the Accounting Profession?, See Liang FOO Journal Article

The Challenges and Prospects for Women Executives in the 1990s, Teck Meng TAN, Keiko Morita, and C. Oliga John Journal Article

An Empirical Study of the Work Values of Middle Level Managers in Singapore, Soo Chiat HWANG Journal Article

Profit Forecasts: Are We Expecting Too Much?, Foo See Liang and Teck Meng TAN Conference Paper

A Review of Sorter G., Ingberman M, and Maximon H. "Financial Accounting: An Events and Cash Flow Approach", John Joseph Williams Book Review

Organisations Corporate Role and Significance in Global Business, Soo Chiat HWANG and Chew Yoong Wan Conference Paper

Submissions from 1990

Incorporation of Public Accounting Firms: Does It Make Sense?, See Liang FOO Journal Article

Not MBAs Alone: Accounting Masters Also Needed: a Study of Singapore/Malaysia Situation, Teng Aun KHOO and B. C. Ghosh Journal Article

The Relationship between Price and Expected Earnings: Within and Cross-Country Comparisons, J. Livnat and Andrew LEE Conference Paper

Prospects for Women Executives in the 1990s, Teck Meng TAN, Keiko Morita, and C. Oliga John Conference Paper

Reliability of Chairman's Statements in Annual Reports for Forecasting Company Profitability, Teck Meng Tan Journal Article

Reliability of Chairman's Statements in Annual Reports for Forecasting Company Profitability, Teck Meng TAN Book Chapter

Quality Control Circles: A Comparative Country Study, B. C. Ghosh, C. Oliga John, Teck Meng TAN, and Kia Song LIM Conference Paper

Technology Management in Singapore, Brian LEE, See Liang FOO, P. W. Ong, and H. K. TANG Journal Article

A Strategic Approach in Planning & Implementing Quality Circles, B. C. Ghosh, Teng Aun Khoo, and Kia Song Lim Conference Paper

Entrepreneurship in Singapore for the 1990s, C. Oliga John and Teck Meng TAN Conference Paper

Entrepreneurship in Singapore for the 1990s, Teck Meng TAN, C. Oliga John, and Meng Hye LEE Conference Paper

The Challenges and Prospects of Entrepreneurship in Singapore, Teck Meng Tan and C. Oliga John Journal Article

Accounting in Small & Medium Enterprises: The Socio-Economic Significance of a Standard Chart, Meng Hye Lee, C. Oliga John, and Teck Meng Tan Conference Paper

Accounting in Small & Medium Enterprises: Why Make a Mystical Task More Mystical?, Meng Hye Lee, C. Oliga John, and Teck Meng Tan Conference Paper

Family Business: The Issues and the Problems, Teng Aun Khoo Conference Paper

The Challenges and Prospects of Entrepreneurship in Singapore, Teck Meng Tan and C. Oliga John Conference Paper

The Challenges of Entrepreneurs-a Sinagporean Perspective, Teck Meng Tan Conference Paper

PDF

The determination of audit fees: Analysis in the Singapore context, Lay Chin LOW, Pearl Hock Neo TAN, and Hian Chye KOH Journal Article

Accounting and Valuation and Brands: Some Relevant Issues, Soo Chiat HWANG and J. H. LIM Journal Article

Accounting Education and Workforce Requirements in Indonesia, R.J. Briston, See Liang FOO, and H. Yunus Journal Article

Accounting Theory, John Joseph Williams Book Chapter

A Comparison of the Work Values of Middle Level Managers in Australia and Singapore, Soo Chiat HWANG Conference Paper

Link

Appraisal of Modification Projects by Computer-Based Investment Appraisal and Project Ranking, Suay Peng WONG Presentation

A Test of Signalling Hypothesis Using Specially-Designated Dividends, Teng Aun KHOO Book Chapter

Audit Qualifications of Singapore Companies Listed on the Stock Exchange of Singapore, See Liang FOO, Chai Lian Teo, S. Chong, and D. H. Hooi Book

Link

Budget-Related Behavior in Public Sector Organizations: Some Empirical Evidence, John Joseph Williams, N.B. Macintosh, and John Moore Journal Article

Link

Canadian Academic Accountants' Productivity: A Survey of 10 Referred Publications 1978-1988, A. Richardson and John Joseph Williams Journal Article

Entrepreneur Behaviour: A Framework for Research, Soo Chiat Hwang Conference Paper

How Socially Inclined is Corporate Reporting in Singapore?, See Liang FOO and M.S. TAN Book

Internal Audit: An Effective Tool against Fraud?, See Liang FOO and Chai Lian Teo Journal Article

PDF

La productivite des professeurs de comptabilite au Canada: depouillement de 10 publications specialisees, 1976-1989, A. Richardson and John Joseph Williams Journal Article

Policy Options for Singapore Economy [book review], See Liang FOO Book Review

Random Walks on the Stock Exchange of Singapore, Soo Chiat HWANG and A. Finn Book Chapter

The Evolution of Corporate Accounting in Singapore, R. J. Briston and See Liang FOO Journal Article

Link

The Unqualified Audit Report: Some Misconceptions in Investment Analysis and Management, See Liang FOO and Aik Meng LOW Book Chapter

The Work Values of Middle Level Managers in Singapore, Soo Chiat HWANG Conference Paper

Submissions from 1989

Domestic Entrepreneurship in Singapore: The Challenge of an Integration Gap, Teck Meng TAN, Meng Hye LEE, and C. Oliga John Journal Article

Management Fraud in Singapore: An Empirical Study, See Liang FOO and Chai Lian Teo Journal Article

Auditors' Liability: Is It a Minefield?, See Liang FOO Journal Article

Entrepreneurship in Singapore for the 1990s, C. Oliga John and Teck Meng Tan Conference Paper

Fraud and the Auditor: The Implications of the Proposed Companies (Amendment) Act 1989, See Liang FOO and Chai Lian Teo Journal Article

Towards National Harmonization of Accounting Semantics, Meng Hye LEE, C. Oliga John, and Teck Meng TAN Conference Paper

Link

Financial reporting practices of Singapore incorporated companies listed on the stock exchange, Brian Andrew, See Weng Fong, Michael Tin Hua GAN, Kwong Sin LEONG, Richard LOW, and Yang Hoong PANG Book

Taking the Editor's Rejection Letter as an Acceptance: A Personal Case Study, John Joseph Williams Conference Paper

PDF

Differential Perceptions in Auditing Terms, Pearl TAN, Hian Chye KOH, and Aik Meng LOW Journal Article

Government Auditing in Singapore, See Liang FOO Journal Article

How Old Is the Auditing Profession in Singapore?, See Liang FOO Journal Article

Auditor Displacement: Should the Reasons Be Disclosed?, See Liang FOO Journal Article

Canadian Academic Accountants' Productivity: A Survey of 10 Referred Publications: 1978-1988, John Joseph Williams and A. Richardson Conference Paper

Developing Domestic Entrepreneurship Skills in Singapore, Teck Meng TAN, Meng Hye LEE, and C. Oliga John Conference Paper

Easing Entrepreneurial Burdens: Demystification of Accounts by a Standard Chart of Accounts, Teck Meng Tan, C. Oliga John, and Meng Hye Lee Conference Paper

Marketing Singapore Strategically as a Tourist Destination, B. C. Ghosh, Teck Meng Tan, and Wai Kong Wong Conference Paper

Auditor's Liability to Third Party, Some Recent Developments, See Liang FOO Journal Article

An Ethno-Methodological Approach to Domestic Harmonization of Accounting, C. Oliga John, Meng Hye LEE, and Teck Meng TAN Conference Paper

Peer Review: a Professional Reality, See Liang FOO Journal Article

Regression Analysis in Auditing, Teck Min Choo, Pearl Hock Neo TAN, and Hian Chye KOH Journal Article

Measures of Productivity, Aik Meng LOW, Teng Aun KHOO, and Hian Chye KOH Journal Article

How Socially Inclined Is Corporate Reporting in Singapore?, See Liang FOO and M.S. TAN Journal Article

Link

Accrual versus Cash-Basis Accounting Methods: An Agency-Theoretic Comparison, Young Koan KWON Journal Article

Reporting Financial Information by Segment, Teck Meng TAN, Hian Chye Koh, and Pearl Hock Neo TAN Journal Article

What Do Your Financial Statements Tell About Your Company's Position and Performance?, Hian Chye Koh, Meng Hye LEE, Aik Meng LOW, and Teck Meng TAN Book

Submissions from 1988

Are Litigation Disclosures Adequate?, See Liang FOO Journal Article

The Meaning of Audit Report: Some Misconceptions, Aik Meng LOW and See Liang FOO Journal Article

Factors Influencing the Audit Quality and the Selection of Auditors, Chai Lian Teo and See Liang FOO Journal Article

Mandatory Change of Auditors, Teck Meng TAN, Catherine LEE, and Lay Chin LOW Journal Article

The Qualifications of the Auditors and the Law in Singapore: A Historical Perspective, See Liang FOO Journal Article

A Comparative Study of Social Responsibility Reporting in Malaysia and Singapore, See Liang FOO and M. S. TAN Journal Article

Jungian Personality and Managers' Budgetary Behavior, N.C. Macintosh, John Joseph Williams, and John Moore Conference Paper

The Evolution of Management Accounting in Canada, John Joseph Williams Conference Paper

The Cost of Going Public: An Empirical Study of Accounting Treatment, See Liang FOO and S. L. Chan Journal Article

Accounting for Currency Devaluation: A Developing Country's Experience, See Liang FOO Journal Article

A Comparative Study of Accounting Education in Indonesia and Singapore, R.J. Briston and See Liang FOO Conference Paper

Disclosure of Litigation: An Empirical Comparative Study, See Liang FOO and C.T. GOH Conference Paper

Do Publicly Listed Companies Displace Auditors?, See Liang FOO and Chai Lian Teo Conference Paper

Government Accounting in Singapore, See Liang FOO Journal Article

The Expectation Gap between Investment Analysis and Auditors: Some Empirical Evidence, Aik Meng LOW, See Liang FOO, and Hian Chye KOH Journal Article