Submissions from 2014
Business Landscaping for Strategic Advantage: Evidence from a Multi-Sector Study, Themin SUWARDY and Janek Ratnatunga Journal Article
CFO alert: Do you know what your board audit committee is up to?, Clarence GOH Magazine Article
Cross-Listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Conference Paper
Determinants of Ethical Climate in the Firm:The Role of Governance Systems and Environmental Uncertainty, John J. WILLIAMS and Alfred E. SEAMAN Journal Article
Managerial Ability and the Structure of Corporate Debt, Holly YANG, S CAO, and W CHI Working Paper
Raising the bar 3: Essential finance and accounting function staff skills, training needs and challenges in driving productivity, Clarence GOH Report
Real Effects of International Tax Planning: Evidence from Domestic Acquisitions, Travis CHOW and Kenneth KLASSEN Conference Paper
Singapore boards and directors – Of those who govern and direct, Clarence GOH Report
Societal Trust and Corporate Tax Avoidance, Jimmy Kiat Bee LEE, Chee Yeow LIM, Gerry LOBO, and Kiridaran KANAGARETNAM Conference Paper
The Inclusion of General Counsel in Top Management and Tax Avoidance, Beng Wee GOH, Jimmy LEE, and Jeffrey NG Conference Paper
The Role of Risk-taking Incentives in Managers’ Forecasting Decisions, Young Jun CHO, I-Hwa YANG, and David TSUI Working Paper
Auditor switching for opinion shopping, and subsequnt audit quality and audit fee: Evidence from post-SOX period, Jong-Hag CHOI, Heesun CHUNG, Catherine Heyjung SONU, and Yoonseok ZANG Working Paper
Family firm and internal control weakness, Xia CHEN, Mei FENG, and Chan LI Invited Academic Talk/Lecture
Raising the bar 2: Challenges to productivity initiatives in the finance and accounting function, Clarence GOH Report
Short sellers and insider trading, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Working Paper
The Effect of Board Independence on the Information Environment and Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG Working Paper
A Literature Review of the Impact of Extracurricular Activities Participation on Students' Academic Performance, Poh Sun SEOW and Gary PAN Journal Article
Family firms and labor market regulation, Morten BENNEDSEN, Sterling HUANG, Hannes F. WAGNER, and Stefan ZUEME Working Paper
Internal control and operational efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Conference Paper
Managing the accounting and finance function – Productivity trends and focus, Clarence GOH Report
Opaque Financial Reporting due to Unemployment Concerns, Holly YANG, Jeffrey NG, Tharindra RANASINGHE, and Guifeng SHI Conference Paper
Raising the bar: Trends in implementing productivity initiatives in the finance and accounting function, Clarence GOH Report
Should Singapore adopt ‘Say on Pay’, Clarence GOH News Article
Targets' Tax Shelter Participation and Takeover Premiums, Ka Chung CHOW, Yanju LIU, and Klassen K Conference Paper
Examining the Informational Role of Analysts' Forecasts and its Impact of the Relation between Earnings Surprises and Investors' Responses, Kevin OW YONG, Joonho LEE, and M. CLEMENT Conference Paper
Accounting Challenge: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Invited Academic Talk/Lecture
Accounting for Derivatives, Pearl Hock Neo TAN and Peter LEE Encyclopaedia
An E-Learning Resource for Accounting Information Systems Resource-Event-Agent (REA) Data Modelling, Poh Sun SEOW and Gary Shan Shi PAN Invited Academic Talk/Lecture
Are investors' corporate site visits informative?, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Conference Paper
Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures, Jeffrey NG and Sugata Roychowdhury Journal Article
Family firm research: A review, Qiang CHENG Journal Article
Living within acceptable risk: The inherent uncertainties of risk management, Chu Yeong LIM, Jean Lin SEOW, Magaret Humphrey, and Margaret Woods Conference Paper
Seeing is Believing: Do Analysts Benefit from Site Visits, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Conference Paper
The Development of Women Leaders in Singapore, Yang Hoong Pang Presentation
Accounting Challenge App: Enhancing Learning through a Mobile Game, Poh Sun SEOW and Suay Peng WONG Conference Paper
An alternative approach to hedge accounting, Chu Yeong LIM News Article
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin SUWARDY, Jean SEOW, and Chu Yeong LIM Conference Paper
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin SUWARDY, Jean Lin SEOW, and Chu Yeong LIM Report
Convenient New Method to Multiproduct Breakeven, Nam Sang CHENG and Chi Kwan YUEN Presentation
Does Auditor Quality Constrain Corporate Tax Avoidance?, Jimmy LEE, Chee Yeow LIM, Kiridaran KANAGARETNAM, and Gerald LOBO Conference Paper
Easier Understanding and Generalization in Management Accounting Calculations - Tabulate Formats, Nam Sang CHENG and Chi Kwan YUEN Presentation
Economic consequences of APB 14-1: Convertible debt accounting, Na LI Report
Financial Reporting and Disclosure Study Manual for Professional Examinations, Pearl Hock Neo TAN Book
Financial Reporting Changes and Internal Information Environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and I-Hwa YANG Conference Paper
Incorporating Unstructured Data in Fraud Analytics, Gary Shan Chi PAN News Article
KPMG-SMU 2014 Singapore Fraud Survey, Themin SUWARDY, Gary Shan Shi PAN, and Poh Sun SEOW Report
Panelist discussion of IFRS 9 hedge accounting, Chu Yeong LIM News Article
Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting Luo, and Heng Yue Conference Paper
Tax Avoidance and Tunneling, Jiwei WANG, Hang Liu, and Kangtao Ye Working Paper
Teaching Accounting through a Mobile Game, Poh Sun SEOW and Suay Peng Wong Conference Paper
The Effects of Team-Skills Guidance on Accounting Students with Lone Wolf Tendencies, Premila Gowri SHANKAR and Jean Lin SEOW Conference Paper
The New Lyrics of the Old Folks: The Role of Family Ownership in Corporate Innovation, Po-Hsuan HSU, Sterling HUANG, Massimo MASSA, and Hong ZHANG Working Paper
Theory and Practice of the Conceptual Framework: Evidence from the field, Chu Yeong LIM, Keng Kevin OW YONG, and Hock Neo Pearl TAN Working Paper
The Power of Vision, Koon Boon KEE and SH TAN Conference Paper
Analyst Reputation and Management Earnings Forecasts, Joonho LEE, Jae Bum KIM, and Yongtae KIM Working Paper
Audit Committees and Financial Reporting Quality in Singapore, Jiwei WANG, Yuanto KUSNADI, Kwong Sin LEONG, and Themin SUWARDY Working Paper
Conservatism and Equity Ownership of the Founding Family, Shuping CHEN, Xia CHEN, and Qiang CHENG Journal Article
Cross-Listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Working Paper
Diversity in skills-mix needed for effective audit committees, Themin SUWARDY, Yuanto KUSNADI, Jiwei WANG, and Kwong Sin LEONG News Article
Internal tax investment and tax aggressiveness, Xia CHEN, Qiang CHENG, T. CHOW, and Liu Y Invited Academic Talk/Lecture
International Practice Management: Singapore, Themin SUWARDY Book Chapter
Short interest and supplier investment, Xia CHEN, Luo S, and Gong G Working Paper
Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting Luo, and Heng Yue Conference Paper
Should Singapore adopt 'Say on Pay'?, Clarence GOH News Article
Should Singapore adopt 'Say on Pay'?, Clarence GOH News Article
Theory and Practice of the Conceptual Framework: Evidence from the field, Chu Yeong LIM, Keng Kevin OW YONG, and Hock Neo Pearl TAN Conference Paper
Activist directors: Determinants and consequences, Ian D GOW, Sa-Pyung Sean SHIN, and Suraj SRINIVASAN Working Paper
Internal tax investment and tax aggressiveness, Xia CHEN, Qiang CHENG, CHOW T, and Liu Y Working Paper
Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae Bum KIM Conference Paper
Societal Trust and Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Conference Paper
The risk-relevance of securitizations during the recent financial crisis, Yiwei DOU, Yanju LIU, Gordon RICHARDSON, and Dushyantkumar VYAS Journal Article
The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality, Jae Bum KIM, Benjamin SEGAL, Dan SEGAL, and Yoonseok ZANG Conference Paper
"Comments on the Post Implementation Review of IFRS 3 Business Combinations", TAN, Pearl Hock-Neo Report
2nd ISCA productivity scorecard and benchmarking survey report for the Accountancy sector in Singapore, Sze Yee CHAN, Clarence GOH, and Kay ZIN Report
Bank Accounting Conservatism and Bank Loan Pricing, Chu Yeong LIM, Edward LEE, Asad KAUSAR, and Martin WALKER Journal Article
Causes and consequences of corporate asset exchanges by listed companies in China, Fang LOU, Jiwei WANG, and Hongqi YUAN Journal Article
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry, Kanagaretn KIRIDARAN, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Incentives on Market Participants’ Behavior, Yanju LIU, Hai LU, and Kevin VEENSTRA Journal Article
Optimism and the Occult Octopus: Favorites Lose, Underdogs Triumph, and Spain Finally Wins the World Cup, Jason David MITCHELL and Li Lian ONG Magazine Article
Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Conference Paper
An Examination of Earnings Surprises for Urban and Rural Firms, Bok BAIK, Jong-Hag CHOI, and Yoonseok ZANG Journal Article
Active CDS Trading and Managers’ Voluntary Disclosure, Jae Bum KIM, Pervin K. Shroff, Dushyantk Umar Vyas, and Regina Wittenber Working Paper
Building an Analytics Culture in SMEs, Gary PAN News Article
Corporate Fraud: From Prevention to Detection, Gary Shan Chi PAN Magazine Article
Corporatisation or Sole Proprietorship? Business Vehicles for New Businesses, Teng Aun Khoo and Clement Kai Guan TAN Journal Article
Cross-Country Evidence on the Role of Independent Media in Constraining Tax Avoidance, Jimmy Kiat Bee LEE, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerry Lobo Working Paper
Family firm and internal control weakness, Xia CHEN, Feng M, and Li C Invited Academic Talk/Lecture
How well do accounting-based risk measures predict bank failure and bank financial trouble? Evidence from the recent financial crisis, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Working Paper
Rational information leakage, Hai LU, Raffi INDJEJIKIAN, and Liyan YANG Journal Article
Why Hedge? Extent, Nature, and Determinants of Derivative Usage in US Municipalities, Tharindra RANASINGHE, S. KHUMAWALA, and C YAN Conference Paper
Effects of International Institutional Factors on Earnings Quality of Banks, Kiridaran Kanagaretnam, Gerald J. Lobo, and Chee Yeow LIM Journal Article
Living within acceptable risk: The inherent uncertainties of risk management, Chu Yeong LIM, Jean Lin SEOW, Christopher Humphrey, and Margaret Woods Working Paper
Managerial agency costs of socialistic internal capital markets: Empirical evidence from China, Jiwei WANG and Kangtao YE Journal Article
Beauty and academic career, Hai LU, Yanju LIU, and Kevin VEENSTRA Working Paper
Coordinating the processes of resource enrichment and capability deployment: Lessons from IT implementation at a medium-sized accounting firm, Gary PAN, Sayyen TEOH, and Poh Sun SEOW Journal Article
Corporate In-house Human Capital Investment in Tax Planning, Ka Chung CHOW, Xia CHEN, Qiang CHENG, and Yanju LIU Working Paper
Dilution in director risk assessments: The effects of diagnostic and non-diagnostic information, Jean Lin SEOW Journal Article
Director Tenure Diversity and Its Impact on Governance, Na LI and Aida Sijamic Wahid Conference Paper
Does corporate governance make financial reports better, or just better for equity investors?, Dan Segal, Benjamin Segal, and Shai Levi Working Paper
Does More Corporate Governance Enhance Managerial Performance: CFO Perceptions and the Role of Mindfulness, John Joseph Williams and Alfred E. SEAMAN Journal Article