Submissions from 2021
Adopting a risk-intelligent approach to digital transformation: Four traits of digitally mature organisations, Clarence GOH, Gary PAN, Poh Sun SEOW, Yuanto KUSNADI, Seah Gek CHOO, and Cheryl LIM Report
Local political corruption and M&As, Chun LIU, Yang CHEN, Shanmin LI, Liang SUN, and Mengjie YANG Journal Article
Non-GAAP earnings and stock price crash risk, Charles HSU, Rencheng WANG, and Benjamin C. WHIPPLE Working Paper
What are the four traits of digitally mature organizations?, Clarence GOH, Gary PAN, Poh Sun SEOW, Yuanto KUSNADI, and Gek Choo Shirlena TAN Magazine Article
Creating exceptional customer experience with data, Themin SUWARDY and Melvin YONG News Article
Essence of partnership management in project-based learning: Insights from a university’s global project programme, Gary PAN; Poh Sun SEOW; SHANKARARAMAN, Venky; and Kevin KOH Journal Article
Robust and ethical data governance critical to growth in digital age, Themin SUWARDY and Melvin YONG News Article
Trust in Fair Value Accounting: Evidence from the Field, Clarence GOH, Chu Yeong Lim, Jeffery Ng, Gary PAN, and Kevin Ow Yong Journal Article
Managerial liability and corporate innovation: Evidence from a legal shock, Xin WANG, Yongxin XU, Liandong ZHANG, and Gaoping ZHENG Journal Article
Public audit oversight and the originate-to-distribute model, Daniel AOBDIA, Yiwei DOU, and Jungbae KIM Journal Article
The impact of CEO/CFO outside directorships on auditor selection and audit quality, Jaeyoon YU, Byungjin KWAK, Myung Seok PARK, and Yoonseok ZANG Journal Article
Digital innovation: A catalyst and enabler of achieving business sustainability, Clarence GOH; Gary PAN; Poh Sun SEOW; and SHANKARARAMAN, Venky Book Chapter
Embracing digital transformation in accounting and finance, Poh Sun SEOW, Clarence GOH, Gary PAN, Melvin YONG, and Joanna CHEK Edited Book
Future-ready accountant: Upskilling and life-long learning in the age of digital transformation, Yuanto KUSNADI and Gary PAN Blog Post
Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae B. KIM Journal Article
Preparing accountants of the future: A programme in accounting data and analytics, Poh Sun SEOW, Clarence GOH, and Gary PAN Book Chapter
Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency, Harald J. AMBERGER, Kevin S. MARKLE, and Daniel M. P. SAMUEL Journal Article
Students’ evaluation of teaching in the project-based learning programme: An instrument and a development process, Gary PAN, Venky SHANKARARAMAN, Kevin KOH, and Sandy GAN Journal Article
Terrorist attacks, managerial sentiment, and corporate disclosures, Wen CHEN, Haibin WU, and Liandong ZHANG Journal Article
Analyst teams, Bingxu FANG and Ole-Kristian HOPE Journal Article
Generalist versus specialist CEOs and acquisitions: Two-sided matching and the impact of CEO characteristics on firm outcomes, Guoli CHEN, Sterling HUANG, and Philipp MEYER-DOYLE Journal Article
Labor market mobility and expectation management: Evidence from enforceability of noncompete provisions, Michael TANG, Rencheng WANG, and Yi ZHOU Journal Article
Using Excel to teach simulation for management accounting, Clarence GOH, Poh Sun SEOW, and Gary PAN Journal Article
An experiential-learning approach for delivering an accounting analytics capstone course, Poh Sun SEOW, Gary PAN, and Clarence GOH Journal Article
The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings, Yoojin LEE, Shaphan NG, Terry SHEVLIN, and Aruhn VENKAT Journal Article
An exploration into key roles in making project-based learning happen: Insights from a case study of a university, Gary PAN; Poh Sun SEOW; SHANKARARAMAN, Venky; and Kevin KOH Journal Article
Business combinations under common control (Part 2), Pearl Hock-neo TAN, Chu Yeong LIM, and Tracey Chunqi ZHANG Magazine Article
Enhancing cultural intelligence and digital literacy in accounting education: Insights from a university’s global student consulting programme, Clarence GOH, Yuanto KUSNADI, Gary PAN, and Poh Sun SEOW Journal Article
Gearing up higher education for a more resilient future post COVID-19, Themin SUWARDY, Avantika TOMAR, and Neemee DAS Journal Article
Generalist CEOs and audit pricing, Zhiming MA, Rencheng WANG, and Kaitang ZHOU Journal Article
Happy analysts, Ole-Kristian HOPE, Congcong LI, An-Ping LIN, and MaryJane RABIER Journal Article
The role of convex equity incentives in managers’ forecasting decisions, Young Jun CHO, David TSUI, and Holly I. YANG Journal Article
Business combinations under common control (Part 1), Pearl Hock-neo TAN, Chu Yeong LIM, and Tracey Chunqi ZHANG Magazine Article
Corporate in-house tax departments, Xia CHEN, Qiang CHENG, Travis CHOW, and Yanju LIU Journal Article
Partnership management can enhance universities’ project-based learning, Clarence GOH and Gary PAN News Article
SMU challenge mobile-gaming app, Poh Sun SEOW, Suay Peng WONG, and Sterling HUANG Software
Cryptocurrency framework, Pearl Hock-neo TAN and Tracey Chunqi ZHANG Magazine Article
Do innovative firms communicate more? Evidence from the relation between patenting and management guidance, Sterling HUANG, Jeffrey NG, Tharindra RANASHINGHE, and Mingyue ZHANG Journal Article
Examining the phenomenon of rounding in analysts’ EPS forecasts: Evidence from Singapore, Clarence GOH Journal Article
Forensic analytics using cluster analysis: Detecting anomalies in data, Clarence GOH, Benjamin Huan Zhou LEE, Gary PAN, and Poh-Sun Seow Journal Article
Mitigating financial fraud risk with data analytics, Clarence GOH and Gary PAN Magazine Article
Accounting quality and debt concentration, Ningzhong LI, Yun LOU, Clemens A. OTTO, and Regina WITTENBERG-MOERMAN Journal Article
How do accounting practices spread? An examination of law firm networks and stock option backdating, Patricia M. DECHOW and Samuel T. TAN Journal Article
Submissions from 2020
Assessment and student motivations through the lens of agency theory, Prasart JONGJAROENKAMOL Working Paper
Contracting and reporting conservatism around a change in fiduciary duties, Daniel BENS, Sterling HUANG, Liang TAN, and Wan WONGSUMWAI Journal Article
Feedback on the International Accounting Standards Board Discussion Paper on Business Combinations—Disclosures, Goodwill and Impairment, Pearl Hock-neo TAN Report
How to prepare young finance & accounting professionals for digital revolution, Clarence GOH, Gary PAN, and Chi Kwan YUEN Magazine Article
International tax competition and foreign direct investment in the Asia-Pacific region: A panel data analysis, Chengwei XU and Alfred M. WU Journal Article
Students can still assimilate different cultures via virtual learning, Yuanto KUSNADI and Gary PAN News Article
Applying visual analytics to fraud detection using Benford's law, Clarence GOH Journal Article
GDP growth incentives and earnings management: evidence from China, Xia CHEN, Qiang CHENG, Ying HAO, and Qiang LIU Journal Article
IAS 38 in a time of coronavirus, Pearl Hock-neo TAN Magazine Article
Politically connected governments, Christine CUNY, Jungbae KIM, and Mihir N. MEHTA Journal Article
Should non-audit service prohibitions be further strengthened in Singapore?, Clarence GOH, Gary PAN, and Chi Kwan YUEN Magazine Article
Insights into accounting education in a COVID-19 world: Singapore, Themin SUWARDY Journal Article
Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI Journal Article
Differences in the reliability of fair value hierarchy measurements: A cross-country study, Chu Yeong LIM, Gary PAN, and Kevin OW YONG Journal Article
Discretionary dissemination on Twitter, Richard M. CROWLEY, Wenli HUANG, and Hai LU Working Paper
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms, Bingxu FANG, Ole-Kristian HOPE, Zhongwei HUANG, and Rucsandra MOLDOVAN Journal Article
企业如何与大学合作开发网上业务？[How companies cooperate with universities to develop online business?], Yuanto KUSNADI News Article
Does media exposure affect financial reporting quality through auditors?, Steven F. CAHAN, Chen CHEN, and Rencheng WANG Journal Article
Institutional cross ownership of peer firms and investment sensitivity to stock price, Young Jun CHO and Holly I. YANG Working Paper
CFOs play crucial role in surviving Covid-19 crisis, Themin SUWARDY News Article
China's anti‐corruption campaign and financial reporting quality, Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Journal Article
Gender and beauty in the financial analyst profession: Evidence from the United States and China, Congcong LI, An-ping LIN, Hai LU, and Kevin VEENSTRA Journal Article
Leveraging digital technology to transform accounting function: Case study of a SME, Gary PAN and Benjamin LEE Journal Article
Short sellers and long‐run management forecasts, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE Journal Article
Developing online business strategy with millennials through partnership with university, Yuanto KUSNADI and Gary PAN News Article
Digitalisation of SMEs in Singapore: An institute of higher learning-enterprise partnership model, Benjamin Huan Zhou LEE and Gary PAN Journal Article
Does litigation deter or encourage real earnings management, Sterling HUANG, Sugata ROYCHOWDHURY, and Ewa SLETTEN Journal Article
Audit profession must rid ‘overworked, underpaid’ image to attract best talent, Chi Kwan YUEN, Gary PAN, and Clarence GOH Magazine Article
Dynamic auditor competition and audit quality in the United States, Arum CHOI, Jeong-Bon KIM, and Yoonseok ZANG Journal Article
Text analytics, NLP, and accounting research, Richard M. CROWLEY Presentation
Family entrenchment and internal control: Evidence from S&P 1500 firms, Xia CHEN, Mei FENG, and Chan LI Journal Article
What are you saying? Using topic to detect financial misreporting, Nerissa C. BROWN, Richard M. CROWLEY, and W. Brooke ELLIOTT Journal Article
An illustrative explanation of changes in ownership interests, Pearl Hock-Neo TAN Magazine Article
A review of the active learning curriculum in Management Accounting using the Felder and Soloman’s Index of Learning Styles (ILS), Suay Peng WONG and Loon Beng Angela KOH Conference Proceeding Article
Consequences of disclosing clinical trial results: Evidence from the food and drug administration amendments act, Thomas BORVEAU, Vedran CAPKUN, and Yin WANG Working Paper
Happy analysts, Ole-Kristian HOPE, Congcong LI, An-Ping LIN, and MaryJane RABIER Working Paper
(When) Does transparency hurt liquidity?, Karthik BALAKRISHNAN, Aytekin ERTAN, and Yun Je LEE Working Paper
Cross-industry information sharing and analyst performance, Allen HUANG, An-ping LIN, and Amy ZANG Working Paper
Information externalities and voluntary disclosure: Evidence from a major customer’s earnings announcement, Young Jun Cho, Yongtae KIM, and Yoonseok ZANG Journal Article
The relevance of non-financial key performance indicators, Bingxu FANG, Partha MOHANRAM, and Dushyant VYAS Report
Using online tutorials to teach the accounting cycle, Tracey Chunqi ZHANG, Lay Chin LOW, and Poh Sun SEOW Journal Article
Submissions from 2019
Chief financial officer demographic characteristics and fraudulent financial reporting in China, Jinghui SUN, Pamela KENT, Baolei QI, and Jiwei WANG Journal Article
Regulations and brain drain: Evidence from Wall Street star analysts’ career choices, Yuyan GUAN, Congcong LI, Hai LU, and Franco WONG Journal Article
Riding the blockchain mania: Public firms’ speculative 8-K disclosures, Pengkai LIN Journal Article
Examining learning transformation in project-based learning process, Gary PAN, Poh Sun SEOW, and Grace KOH Journal Article
Spillover effects of clients’ tax enforcement on financial statement auditors: Evidence from a discontinuity design, Travis K. CHOW, Jeffrey PITTMAN, Muzhi WANG, and Le ZHAO Working Paper
That could have been me: Director deaths, mortality salience and CEO prosocial behavior, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article
Financial statements: Uses and limitations of valuation, Yew Kee HO, Themin SUWARDY, and Edmund KEUNG News Article
More than the bottom line, Edmund KEUNG, Themin SUWARDY, and Yew Kee HO News Article
Understanding the connection of performance and Z-scores for manufacturing firms in South Korea, S.L. FOO and SHAAKALYA PATHAK Journal Article
An examination of corporate performance and Altman Z-Scores of Indian manufacturing firms, See Liang FOO and Shaakalya PATHAK Journal Article
Deciphering financial statements in annual reports, Themin SUWARDY, Yew Kee HO, and Edmund KEUNG News Article
Do firms manage their CSR reputation? Evidence from Twitter, Richard M. CROWLEY, Wenli HUANG, Hai LU, and Wei LUO Working Paper
Family firms and labor market regulation, Morten BENNEDSEN, Sterling HUANG, Hannes F. WAGNER, and Stefan ZEUME Journal Article
Political connections and the value of cash holdings, Yuanto KUSNADI Journal Article
Studying the relationship between Japanese firms' corporate health and results, See Liang FOO and Shaakalya PATHAK Journal Article
The minimum wage and corporate tax planning, Xiaoxi LI, Chee Yeow LIM, and Yanping XU Working Paper