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 2020

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Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI Journal Article

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Differences in the reliability of fair value hierarchy measurements: A cross-country study, Chu Yeong LIM, Gary PAN, and Kevin OW YONG Journal Article

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Discretionary dissemination on Twitter, Richard M. CROWLEY, Wenli HUANG, and Hai LU Working Paper

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Insights into accounting education in a COVID-19 world: Singapore, Themin SUWARDY Journal Article

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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

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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

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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

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CFOs play crucial role in surviving Covid-19 crisis, Themin SUWARDY News Article

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China's anti‐corruption campaign and financial reporting quality, Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Journal Article

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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

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Leveraging digital technology to transform accounting function: Case study of a SME, Gary PAN and Benjamin LEE Journal Article

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Short sellers and long‐run management forecasts, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE Journal Article

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A data-analytics approach for risk evaluation in peer-to-peer lending platforms, Feng HE, Yuelei LI, Tiecheng XU, Libo YIN, Wei ZHANG, and Xiaotao ZHANG Journal Article

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Developing online business strategy with millennials through partnership with university, Yuanto KUSNADI and Gary PAN News Article

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Digitalisation of SMEs in Singapore: An institute of higher learning-enterprise partnership model, Benjamin Huan Zhou LEE and Gary PAN Journal Article

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Does litigation deter or encourage real earnings management, Sterling HUANG, Sugata ROYCHOWDHURY, and Ewa SLETTEN Journal Article

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Audit profession must rid ‘overworked, underpaid’ image to attract best talent, Chi Kwan YUEN, Gary PAN, and Clarence GOH Magazine Article

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Dynamic auditor competition and audit quality in the United States, Arum CHOI, Jeong-Bon KIM, and Yoonseok ZANG Journal Article

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Text analytics, NLP, and accounting research, Richard M. CROWLEY Presentation

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Family entrenchment and internal control: Evidence from S&P 1500 firms, Xia CHEN, Mei FENG, and Chan LI Journal Article

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What are you saying? Using topic to detect financial misreporting, Nerissa C. BROWN, Richard M. CROWLEY, and W. Brooke ELLIOTT Journal Article

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An illustrative explanation of changes in ownership interests, Pearl Hock-Neo TAN Magazine Article

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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

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Consequences of disclosing clinical trial results: Evidence from the food and drug administration amendments act, Thomas BORVEAU, Vedran CAPKUN, and Yin WANG Working Paper

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Happy analysts, Ole-Kristian HOPE, Congcong LI, An-Ping LIN, and MaryJane RABIER Working Paper

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(When) Does transparency hurt liquidity?, Karthik BALAKRISHNAN, Aytekin ERTAN, and Yun Je LEE Working Paper

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Cross-industry information sharing and analyst performance, Allen HUANG, An-ping LIN, and Amy ZANG Working Paper

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Information externalities and voluntary disclosure: Evidence from a major customer’s earnings announcement, Young Jun Cho, Yongtae KIM, and Yoonseok ZANG Journal Article

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The relevance of non-financial key performance indicators, Bingxu FANG, Partha MOHANRAM, and Dushyant VYAS Report

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Using online tutorials to teach the accounting cycle, Tracey Chunqi ZHANG, Lay Chin LOW, and Poh Sun SEOW Journal Article

Submissions from 2019

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Chief financial officer demographic characteristics and fraudulent financial reporting in China, Jinghui SUN, Pamela KENT, Baolei QI, and Jiwei WANG Journal Article

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Regulations and brain drain: Evidence from Wall Street star analysts’ career choices, Yuyan GUAN, Congcong LI, Hai LU, and Franco WONG Journal Article

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Riding the blockchain mania: Public firms’ speculative 8-K disclosures, Pengkai LIN Journal Article

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Examining learning transformation in project-based learning process, Gary PAN, Poh Sun SEOW, and Grace KOH Journal Article

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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

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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

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More than the bottom line, Edmund KEUNG, Themin SUWARDY, and Yew Kee HO News Article

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Understanding the connection of performance and Z-scores for manufacturing firms in South Korea, S.L. FOO and SHAAKALYA PATHAK Journal Article

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An examination of corporate performance and Altman Z-Scores of Indian manufacturing firms, See Liang FOO and Shaakalya PATHAK Journal Article

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Deciphering financial statements in annual reports, Themin SUWARDY, Yew Kee HO, and Edmund KEUNG News Article

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Do firms manage their CSR reputation? Evidence from Twitter, Richard M. CROWLEY, Wenli HUANG, Hai LU, and Wei LUO Working Paper

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Family firms and labor market regulation, Morten BENNEDSEN, Sterling HUANG, Hannes F. WAGNER, and Stefan ZEUME Journal Article

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Political connections and the value of cash holdings, Yuanto KUSNADI Journal Article

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Studying the relationship between Japanese firms' corporate health and results, See Liang FOO and Shaakalya PATHAK Journal Article

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The minimum wage and corporate tax planning, Xiaoxi LI, Chee Yeow LIM, and Yanping XU Working Paper

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Informativeness of the expanded audit report: Evidence from China, Beng Wee GOH, Jimmy LEE, Dan LI, and Muzhi WANG Working Paper

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善用数据分析提升企业决策质量 [Using data analysis to improve on quality of business solutions], Benjamin Huan Zhou LEE News Article

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Advanced financial accounting: An IFRS Standards approach, Pearl Hock-Neo TAN and Ee-Wen KUAH Book

Building ethical artificial intelligence, Clarence GOH, Gary PAN, Poh Sun SEOW, and Benjamin Huan Zhou LEE Book Chapter

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Charting the future of accountancy with AI, Clarence GOH, Gary PAN, Poh Sun SEOW, Benjamin Huan Zhou LEE, and Melvin YONG Edited Book

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Grooming the next generation of accounting professionals for the age of artificial intelligence., Gary PAN, Poh Sun SEOW, Clarence GOH, and Benjamin Huan Zhou LEE Book Chapter

Introducing AI & the potential for AI to revolutionise the accounting industry, Benjamin Huan Zhou LEE, Clarence GOH, Gary PAN, and Poh Sun SEOW Book Chapter

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Online tutorial to teach expenditure cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software

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Online tutorial to teach revenue cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software

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Auditor choice and information asymmetry: Evidence from international syndicated loans, Zhiming MA, Derrald STICE, and Rencheng WANG Journal Article

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Readability of 10-K reports and stock price crash risk, Chansog (Francis) KIM, Ke WANG, and Liandong ZHANG Journal Article

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The effects of corporate reputation and compensation disclosure on investor judgments, Poh Sun SEOW, Clarence GOH, and Gary PAN Conference Paper

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Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Journal Article

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Much ado about audit opinions, Themin SUWARDY News Article

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Opinion shopping to avoid going concern audit opinion and subsequent audit quality, Heesun CHUNG, Catherine Heyjung SONU, Yoonseok ZANG, and Jong-Hag CHOI Journal Article

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Recommendations from SEC’s plain English handbook: Perspectives from behavioral research, Clarence GOH Journal Article

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Stock price contagion effects of low-quality audits at the individual audit partner level, Ferdinand A. GUL, Chee Yeow LIM, Kun WANG, and Yanping XU Journal Article

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An analysis of Z-scores and performance: Manufacturing companies in Hong Kong, S.L. FOO and SHAAKALYA PATHAK Journal Article

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Disclosure of pending lawsuits and bond terms, Yun LOU Journal Article

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Enhancing SMEs’ data analytics capability through university tie-ups, Gary PAN, Poh Sun SEOW, and Benjamin Huan Zhou LEE News Article

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Information sharing between mutual funds and auditors, Ole-Kristian HOPE, Pingui RAO, Yanping XU, and Heng YUE Working Paper

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Academia-industry alliance can boost accountancy in Laos, Clarence GOH and Sanva SAEPHAN News Article

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Agility in responding to disruptive digital innovation: Case study of an SME, Calvin M. L. CHAN, Say Yen TEOH, Adrian YEOW, and Gary PAN Journal Article

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A step forward for tax dispute resolution between China and ASEAN countries under the Belt and Road Initiative, Diheng XU Working Paper

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Corporate governance: Avoid the groupthink pitfall, Themin SUWARDY News Article

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Corporate tax aggressiveness and insider trading, Sung Gon CHUNG, Beng Wee GOH, Kiat Bee Jimmy LEE, and Terry SHEVLIN Journal Article

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Do corporate site visits impact stock prices?, Qiang CHENG, Fei DU, Brian Yutao WANG, and Xin WANG Journal Article

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Examining an experiential learning approach to prepare students for the volatile, uncertain, complex and ambiguous (VUCA) work environment, Poh Sun SEOW, Gary PAN, and Grace KOH Journal Article

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reviewing the OECD's and the EU’s assessment of Singapore's development and expansion incentive, Frederik BOULOGNE Working Paper

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The impact of double tax treaties on inward FDI in ASEAN countries, Yue DONG Working Paper

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How tax rates can achieve greater savings for married couples, Teng Aun KHOO and Kai Guan Clement TAN Magazine Article

Solve problems with linear programming and Excel, Clarence GOH Magazine Article

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Not clawing the hand that feeds you: The case of co-opted boards and clawbacks, Sterling HUANG, Chee Yeow LIM, and Jeffrey NG Journal Article

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Optimizing accounting decision making using goal programming, Clarence GOH Journal Article

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'Substance' – A Singapore's perspective, Cindy Siu Ching WONG and Siau Yan TANG Working Paper

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The economics of managerial taxes and corporate risk-taking, Chris ARMSTRONG, Stephen GLAESER, Sterling HUANG, and Daniel TAYLOR Journal Article

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Unemployment insurance benefits and income smoothing, Tee Yong Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Journal Article

Submissions from 2018

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Online learning tool on external financing needs, Yuanto KUSNADI Conference Paper

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Societal trust and corporate tax avoidance, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald LOBO Journal Article

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Don's column: Revised conceptual framework for financial reporting (Part 2), Pearl Hock-Neo TAN Magazine Article

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Studying the relationship between performance and Z-Scores for manufacturing firms in Singapore, See Liang FOO and Shaakalya PATHAK Journal Article

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Aggregate mutual fund holdings and fund performance, Sanjeev BHOJRAJ and Young Jun CHO Working Paper

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Comments on Discussion Paper "Financial Instruments with Characteristics of Equity" (FICE), Pearl Hock-Neo TAN Report

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Don's column: Revised conceptual framework for financial reporting (Part 1), Pearl Hock-Neo TAN Magazine Article

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Don’s column: Singapore corporate tax rate: Is it really a flat rate?, Teng Aun KHOO and Clement Tan Kai GUAN Magazine Article

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Director tenure diversity and board monitoring effectiveness, Na LI and Aida Sijamic WAHID Journal Article

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Leveling the playing field between large and small institutions: Evidence from the SEC’s XBRL mandate, Nilabhra BHATTACHARYA, Young Jun CHO, and Jae B. KIM Journal Article

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Zombie board: Board tenure and firm performance, Sterling HUANG and Gilles HILARY Journal Article

Intermediate accounting, David SPICELAND, Wayne THOMAS, Mark NELSON, Pearl Hock-Neo TAN, Bernardine LOW, and Kin Yew LOW Textbook

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Tax knowledge diffusion through individual auditor network ties: Evidence from China, Chee Yeow LIM, Terry SHEVLIN, Kun WANG, and Yanping XU Working Paper

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Tax planning diffusion, real effects, and sharing of benefits, Ling CEN, Edward MAYDEW, Liandong ZHANG, and Luo ZUO Working Paper

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The social capital-control Nexus: Lessons from implementation of accounting control systems in two Chinese organizations, Gary PAN Journal Article

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Why accountants should embrace machine learning?, Benjamin Huan Zhou LEE, Gary PAN, and Poh Sun SEOW News Article