Submissions from 2019
Charting the future of accountancy with AI, Clarence GOH, Gary PAN, Poh Sun SEOW, Benjamin Huan Zhou LEE, and Melvin YONG Edited Book
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
Online tutorial to teach expenditure cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software
Online tutorial to teach revenue cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software
Auditor choice and information asymmetry: Evidence from international syndicated loans, Zhiming MA, Derrald STICE, and Rencheng WANG Journal Article
Readability of 10-K reports and stock price crash risk, Chansog (Francis) KIM, Ke WANG, and Liandong ZHANG Journal Article
The effects of corporate reputation and compensation disclosure on investor judgments, Poh Sun SEOW, Clarence GOH, and Gary PAN Conference Paper
Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Journal Article
Much ado about audit opinions, Themin SUWARDY News Article
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
Recommendations from SEC’s plain English handbook: Perspectives from behavioral research, Clarence GOH Journal Article
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
An analysis of Z-scores and performance: Manufacturing companies in Hong Kong, S.L. FOO and SHAAKALYA PATHAK Journal Article
Disclosure of pending lawsuits and bond terms, Yun LOU Journal Article
Enhancing SMEs’ data analytics capability through university tie-ups, Gary PAN, Poh Sun SEOW, and Benjamin Huan Zhou LEE News Article
Information sharing between mutual funds and auditors, Ole-Kristian HOPE, Pingui RAO, Yanping XU, and Heng YUE Working Paper
Academia-industry alliance can boost accountancy in Laos, Clarence GOH and Sanva SAEPHAN News Article
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
A step forward for tax dispute resolution between China and ASEAN countries under the Belt and Road Initiative, Diheng XU Working Paper
Corporate governance: Avoid the groupthink pitfall, Themin SUWARDY News Article
Corporate tax aggressiveness and insider trading, Sung Gon CHUNG, Beng Wee GOH, Kiat Bee Jimmy LEE, and Terry SHEVLIN Journal Article
Do corporate site visits impact stock prices?, Qiang CHENG, Fei DU, Brian Yutao WANG, and Xin WANG Journal Article
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
reviewing the OECD's and the EU’s assessment of Singapore's development and expansion incentive, Frederik BOULOGNE Working Paper
The impact of double tax treaties on inward FDI in ASEAN countries, Yue DONG Working Paper
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
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
Optimizing accounting decision making using goal programming, Clarence GOH Journal Article
'Substance' – A Singapore's perspective, Cindy Siu Ching WONG and Siau Yan TANG Working Paper
The economics of managerial taxes and corporate risk-taking, Chris ARMSTRONG, Stephen GLAESER, Sterling HUANG, and Daniel TAYLOR Journal Article
Unemployment insurance benefits and income smoothing, Tee Yong Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Journal Article
Submissions from 2018
Online learning tool on external financing needs, Yuanto KUSNADI Conference Paper
Societal trust and corporate tax avoidance, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald LOBO Journal Article
Don's column: Revised conceptual framework for financial reporting (Part 2), Pearl Hock-Neo TAN Magazine Article
Studying the relationship between performance and Z-Scores for manufacturing firms in Singapore, See Liang FOO and Shaakalya PATHAK Journal Article
Aggregate mutual fund holdings and fund performance, Sanjeev BHOJRAJ and Young Jun CHO Working Paper
Comments on Discussion Paper "Financial Instruments with Characteristics of Equity" (FICE), Pearl Hock-Neo TAN Report
Don's column: Revised conceptual framework for financial reporting (Part 1), Pearl Hock-Neo TAN Magazine Article
Don’s column: Singapore corporate tax rate: Is it really a flat rate?, Teng Aun KHOO and Clement Tan Kai GUAN Magazine Article
Director tenure diversity and board monitoring effectiveness, Na LI and Aida Sijamic WAHID Journal Article
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
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
Tax knowledge diffusion through individual auditor network ties: Evidence from China, Chee Yeow LIM, Terry SHEVLIN, Kun WANG, and Yanping XU Working Paper
Tax planning diffusion, real effects, and sharing of benefits, Ling CEN, Edward MAYDEW, Liandong ZHANG, and Luo ZUO Working Paper
The social capital-control Nexus: Lessons from implementation of accounting control systems in two Chinese organizations, Gary PAN Journal Article
Why accountants should embrace machine learning?, Benjamin Huan Zhou LEE, Gary PAN, and Poh Sun SEOW News Article
Allocation of decision rights between the parent company and its subsidiaries, Yuanyuan LIU, Ting LUO, and Heng YUE Journal Article
Cross-country evidence on the role of independent media in constraining corporate tax aggressiveness, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Do independent directors tell the truth, the whole truth, and nothing but the truth when they resign?, Keren BAR-HAVA, Sterling HUANG, Benjamin SEGAL, and Dan SEGAL Journal Article
Executive compensation and cash contributions to defined benefit pension plans, Qiang CHENG and Laura SWENSON Journal Article
Accounting choices and the legal environment: The impact of the ex post loss rule, Teck Meng Junior TAN Working Paper
Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI Conference Paper
Individual lawyers, the SEC revolving door, and comment letters, Michael SHEN and Samuel T. TAN Working Paper
Rationale behind state aid control over tax incentives, Diheng XU Journal Article
Shareholder litigation and corporate disclosure: Evidence from derivative lawsuits, Thomas BOURVEAU, Yun LOU, and Rencheng WANG Journal Article
Teaching internal control using a student-generated video project, Poh Sun SEOW and Gary PAN Journal Article
U.S. Firms on Foreign (tax) Holidays, Travis K. CHOW, Jeffrey L. HOOPES, and Edward L. MAYDEW Working Paper
What does it take to become a partner at a big 4 Accounting firm? Insights from Singapore’s experience, Gary PAN, Poh Sun SEOW, Yang Hoong PANG, and Kwong Sin LEONG Journal Article
Are disclosed auditor materiality thresholds informative of firms’ earnings quality? – Evidence from the revised ISA 700 audit report, Beng Wee GOH, Kiat Bee Jimmy LEE, Na LI, and Dan LI Conference Paper
Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Working Paper
Effects of team-skills guidance on accounting students with lone wolf tendencies, Jean Lin SEOW and Premila GOWRI-SHANKAR Journal Article
How does tax avoidance affect transparency?, Congcong LI, Mark MA, Tom OMER, and Kunpeng SUN Conference Paper
What types of publicly listed firms evade taxes? Evidence from China, Travis K. CHOW, Bin KE, Hongqi YUAN, and Yao ZHANG Working Paper
Examining fifteen years of ethics research in the Journal of Accountancy: 2002 to 2016, Clarence GOH Journal Article
Excel and simulation for accountants, Clarence GOH Journal Article
Keeping investors onboard: A corporate social responsibility crisis response framework, Clarence GOH Journal Article
Financial reporting changes and internal information environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and Holly I. YANG Journal Article
How data analytics may turn SMEs into smart enterprises, Gary PAN and Poh Sun SEOW News Article
Internal Control and Operational Efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Journal Article
Research note: Investor perceptions of comparable-to-industry versus higher-than-industry pay ratio disclosures, Khim KELLY and Jean Lin SEOW Journal Article
Return predictability and the real option value of segments, Pingui RAO, Heng YUE, and Xin ZHOU Journal Article
Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis, Yinghua LI, Yupeng LIN, and Liandong ZHANG Journal Article
Using data analytics to raise productivity and profitability: 4 key steps for SMEs, Gary PAN and Poh Sun SEOW News Article
Bridging academic and practice: Benefits, challenges and lessons learnt from establishing a university wide experiential learning initiative, Gary PAN, Poh Sun SEOW, and Grace KOH Conference Paper
Case study 'SMU-X': Creating an educational innovation for a higher education campus, Gary PAN and Gan Hup TAN Book Chapter
Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and SURIANARAYANAN GOPALAKRISHNAN News Article
Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and Surianarayanan SURIANARAYANAN GOPALAKRISHNAN News Article
Singapore’s vision of a smart nation: Thinking big, starting small and scaling fast, See Liang FOO and Gary PAN Book Chapter
Voluntary disclosure with multiple channels and investor sophistication, Richard M. CROWLEY Working Paper
Advertising and disclosure: Do firms time advertising during disclosure periods?, Yin WANG Working Paper
China's "Mercantilist" government subsidies, the cost of debt and firm performance, Chu Yeong LIM, Jiwei WANG, and Cheng (Colin) ZENG Journal Article
Corporate in-house human capital investment in tax planning, Xia CHEN, Qiang CHENG, Travis K. CHOW, and Yanju LIU Working Paper
Hot Seat: A risk management simulation game, See Liang FOO Software
Implementing the ATAD's CFC Rules by Poland contrary to EU primary law: A solitary example or the beginning of infamous trend?, Blazej KUZNIACKI Journal Article
Local tax incentives and behavior of foreign enterprises: evidence from a large developing country, Jing XING, Wei CUI, and Xi QI Magazine Article
Objective or Subjective – Anti-treaty shopping policy in select Asian jurisdictions in the post-BEPS world, Andy BAIK and Matthias Petutschnig Working Paper
Short sellers and corporate disclosure, Xia CHEN, Qiang CHENG, T. LUO, and Heng YUE Working Paper
The effect of SSAP 101 on loss provisioning by property-casualty insurers, Jiang CHENG, Travis K. CHOW, Tzu-Ting LIN, and Tee Yong Jeffrey NG Working Paper
The globalisation of tax good governance, Christiana PANAYI Working Paper
The limitation on benefits (LOB) provision in BEPS Action 6/MLI: Ineffective overreaction of mind-numbing complexity: Part 1, Blazej KUZNIACKI Journal Article
The limitation on benefits provision in BEPS Action 6/Multilateral Instrument: Ineffective overreaction of mind-numbing complexity: Part 2, Blazej KUZNIACKI Journal Article
What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency?, Viktoria WÖHRER Working Paper
Submissions from 2017
Commentary: Wanted - A new generation of accountants, Poh Sun SEOW, Gary PAN, and Clarence GOH News Article
How do accounting practices spread? An examination of law firm networks and stock option backdating, Teck Meng Junior TAN and Patricia M. DECHOW Working Paper
The equity-financing channel, the catering channel, and corporate investment: International evidence, Yuanto KUSNADI and John K. C. WEI Journal Article
Does accounting conservatism mitigate the shortcomings of CEO overconfidence?, Charles HSU, Kirill E. NOVOSELOV, and Rencheng WANG Journal Article
Heineken's acquisition of Asia Pacific breweries: Accounting for business combinations and ownership interests, Pearl Hock Neo TAN and Chu Yeong LIM Journal Article