Submissions from 2024
The governance of director compensation, Lily FANG and Sterling HUANG Journal Article
Institutions and corporate tax evasion: A review of the literature and a methodological exploration, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Preparing accountants of the future: Examining an undergraduate programme in accounting data and analytics, Poh Sun SEOW; Gary PAN; Clarence GOH; and Duan Ning, Magdeleine LEW Journal Article
Segment disaggregation and equity-based pay contracts, Young Jun CHO and Hojun SEO Journal Article
Examining sustainable overseas investment information-sharing model for automobile enterprises: A multi-modal weight network approach, Yuan CHENG, Xiaofang CHEN, Changbo LIN, Sheqing MA, and Jie FENG Journal Article
Common ownership and analyst forecasts, Qiang CHENG, Shuqing LUO, and Jinping ZHANG Journal Article
The compatibility of the substance over form doctrine with tax and investment treaties: A case study of Lone Star v the Republic of Korea, Blazej KUZNIACKI Journal Article
The economic value of blockchain applications: Early evidence from asset-backed securities, Xia CHEN, Qiang CHENG, and Ting LUO Journal Article
Submissions from 2023
Using team rewards and individual assessment to incentivize collaboration in team projects, Prasart JONGJAROENKAMOL Journal Article
Informativeness of key audit matters: Evidence from China, Beng Wee GOH, Kiat Bee Jimmy LEE, Dan LI, and Muzhi WANG Journal Article
"Just BEAT it" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?, Stacie O. LAPLANTE, Christina M. LEWELLEN, Daniel P. PYNCH, and Daniel M. P. SAMUEL Journal Article
Public Communication of Audit Risks and Related-Party Transactions: Evidence from China, Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Journal Article
Sustainability transformation: The role of accountancy and finance professionals in the Singapore manufacturing sector, Jiwei WANG, Holly I. YANG, Liandong ZHANG, Sanli Pinar DARENDELI, and Ying-chi HUANG Report
IMA Life: Double gold triumph, Prasart JONGJAROENKAMOL Magazine Article
CEO contractual protection and debt contracting, Xia CHEN, Qiang CHENG, Alvis K. LO, and Xin WANG Journal Article
Analysts' earnings per share forecasts: The effects of forecast uncertainty and forecast precision on investor judgements, Clarence GOH Journal Article
Auditor materiality threshold and audit quality: Evidence from the Revised ISA 700 in the United Kingdom, Beng Wee GOH, Kiat Bee Jimmy LEE, Dan LI, Na LI, and Muzhi WANG Journal Article
Big data analytics and management forecasting behavior, Beng Wee GOH, Na LI, and Tharindra RANASINGHE Journal Article
ESG reporting divergence, Qiang CHENG, Yun LOU, and Mengjie YANG Working Paper
Investor reaction to SPACs' voluntary disclosures, Vincent CASTELLANI, Karl A. MULLER, and K.J. PARK Journal Article
University‐industry collaboration in project‐based learning: Perspective and motivation of industry partners, Gary PAN; Poh Sun SEOW; SHANKARARAMAN, Venky; and Kevin KOH Journal Article
When do corporate good deeds become a burden? The role of corporate social responsibility following negative events, Changhyun KIM, Yoonseok ZANG, Heli WANG, and Kate NIU Journal Article
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts, John L. CAMPBELL, Sean Shun CAO, Hye Sun CHANG, and Raluca CHIOREAN Journal Article
Intermediate accounting IFRS standards edition, David SPICELAND, Mark W. NELSON, Wayne M. THOMAS, Jennifer WINCHEL, Pearl Hock-neo TAN, Bernardine LOW, and Kin Yew LOW Book
Audit adjustments and the discontinuity in earnings distribution around zero, Chu Yeong LIM, Themin SUWARDY, and Tracey Chunqi ZHANG Journal Article
Intrafirm knowledge sharing in the investment research industry, Artur HUGON, An-ping LIN, and Stanimir MARKOV Journal Article
Measuring the learning effectiveness of two courses in a program in accounting data and analytics, Clarence GOH; Duan Ning, Magdeleine LEW; Gary PAN; and Poh Sun SEOW Journal Article
Does social capital mitigate managerial self-dealing? Evidence from insider trading, Kiat Bee Jimmy LEE, Jimmy LEE, and Sang Hyun PARK Journal Article
Do firms respond to peer disclosures? Evidence from disclosures of clinical trial results, Vedran CAPKUN, Yun LOU, Clemens A. OTTO, and Yin WANG Journal Article
Flu fallout: information production constraints and corporate disclosure, Chen. CHEN, leonard Leye. LI, Louise Yi. LU, and Rencheng WANG Journal Article
Friends can help: The effects of relationship in the Chinese book-building process, Ting LUO, Wei LUO, Heng YUE, and Lu ZHANG Journal Article
The SEC revolving door and comment letters, Michael SHEN and Samuel T. TAN Journal Article
The effect of social skills on analyst performance, Cong Cong LI, An-ping LIN, and Hai LU Journal Article
Accelerating business transformation in the digital age, Gary PAN and SHANKARARAMAN, Venky Book Chapter
Accelerating digital transformation of SMEs, Clarence GOH, Yuanto KUSNADI, Benjamin LEE, Gary PAN, and Poh Sun SEOW Book
“High” innovators? Marijuana legalization and regional innovation, Stephanihe CHENG, Pengkai LIN, Yinliang TAN, and Yuchen ZHANG Journal Article
Prosocial CEOs, corporate policies, and firm value, Mei FENG, Weili GE, Zhejia LING, and Wei Ting LOH Journal Article
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws, Stephanie F. CHENG, Gus DE FRANCO, and Pengkai LIN Journal Article
Can honesty reminders reduce dishonesty in budgetary slack?, Wilfred W. H. CHENG, Chee Yeow LIM, and Chi Kwan YUEN Journal Article
Financial literacy and IPO underpricing, Xiaoran JIA, Kiridaran G. KANAGARETNAM, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Information sharing between mutual funds and auditors, Ole‐Kristian HOPE, Pingui RAO, Yanping XU, and Heng YUE Journal Article
Postmaterialism and corporate tax avoidance, Jiwei WANG, Jiwei WANG, and Kangtao YE Journal Article
The effect of PCAOB inspections on corporate innovation: Evidence from deficiencies about the valuation of intangibles, Jungbae KIM Journal Article
Trust and contracting: Evidence from church sex scandals, Gilles HILARY and Sterling HUANG Journal Article
Submissions from 2022
The effectiveness of using Python programming approach in teaching ffnancial analytics, Clarence GOH, Yuanto KUSNADI, and Gary PAN Working Paper
Understanding sentiment through context, Richard M.CROWLEY and M.H. Franco WONG Working Paper
Using an online bidding game to teach costing in management accounting, Poh Sun SEOW and Suay Peng WONG Journal Article
Governance, risk and compliance (GRC) in digital transformation: Investor views, Clarence GOH, Yuanto KUSNADI, Gary PAN, and Poh Sun SEOW Journal Article
Introducing a model for how knowledge-driven agile innovation can drive digital transformation in firms, Lipika BHATTACHARYA, Clarence GOH, and Gary PAN Journal Article
The past, present, and future of China-related accounting research, Qiang CHENG, Luzi HAIL, and Gwen YU Journal Article
CFO gaps: Determinants and impact on the corporate information environment, Xia CHEN, Na LI, and An-ping LIN Journal Article
Making virtual project-based learning work during the COVID-19 pandemic, Yuanto KUSNADI; Gary PAN; and SHANKARARAMAN, Venky Journal Article
Insider trading restrictions and real activities earnings management: International evidence, Yuanto KUSNADI, Yuanto KUSNADI, Jiwei WANG, and Yujie WANG Journal Article
Insider trading restrictions and real earnings management: International evidence, Jiwei WANG, Yuanto KUSNADI, Jiwei WANG, and Yujie WANG Journal Article
Strategic disclosure and debt covenant violation, Thomas BOURVEAU, Derrald STICE, and Rencheng WANG Journal Article
Trusting the stock market: Further evidence from IPOs around the world, Kiridaran KANAGARETNAM, Kiat Bee Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article
Uncovering the value of blockchain applications in the world of finance, Qiang CHENG Journal Article
Accounting scandals and implications for directors: Lessons from Enron, Pearl Hock-neo TAN and Gillian YEO Book Chapter
Cross-industry information sharing among colleagues and analyst research, Allen HUANG, An-Ping LIN, and Amy Y. ZANG Journal Article
Do analysts’ EPS forecasts obey Benford’s Law? An empirical analysis, Clarence GOH Journal Article
Sustainability: Jobs and skills for the accountancy profession, Jiwei WANG, Holly I. YANG, and Liandong ZHANG Conference Proceeding Article
The effects of CSR reputation and CSR crisis response strategy on investor judgments, Clarence GOH Journal Article
Contracting with controllable risk, Christopher S. ARMSTRONG, Stephen A. GLAESER, and Sterling HUANG Journal Article
Leveraging on a university-industry partnership programme: How a yearbook publisher can pivot its operations in a new normal, Yuanto KUSNADI, Benjamin Huan Zhou LEE, and Gary PAN Blog Post
Active independent directors and earnings quality, Yuanto KUSNADI and Bin SRINIDHI Journal Article
Disclosure regulation: Past, present, and future, S.P. KOTHARI and Liandong ZHANG Book Chapter
Managerial trustworthiness and buybacks, Sterling HUANG, Kaisa SNELLMAN, and Theo VERMAELEN Journal Article
Short interest and corporate investment: Evidence from supply chain partners, Xia CHEN, Guojin GONG, and Shuqing LUO Journal Article
5 ways to turn the pandemic into an opportunity for e-commerce disruption, Yuanto KUSNADI and Gary PAN Blog Post
Short sellers and insider trading profitability: A natural experiment, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE Journal Article
Developing future-ready talent through ‘real-world’ digital projects, Gary PAN, Benjamin Huan Zhou LEE, and Yuanto KUSNADI Magazine Article
Institutional cross-ownership of peer firms and investment sensitivity to stock price, Young Jun CHO and Holly I. YANG Working Paper
Non-GAAP earnings and stock price crash risk, Charles HSU, Rencheng WANG, and Benjamin C. WHIPPLE Journal Article
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules, Neil BHATTACHARYA, Hye Sun CHANG, and Raluca CHIOREAN Journal Article
The politics of bank opacity, Heng YUE, Liandong ZHANG, and Qinlin ZHONG Journal Article
Information quality and workplace safety, Ole-Kristian HOPE, Danye WANG, Heng YUE, and Jianyu ZHAO Journal Article
Insider sales under the threat of short sellers: New hypothesis and new tests, Kemin Wang, Rencheng WANG, K. C. John Wei, Bohui Zhang, and Yi Zhou Journal Article
Major government customers and loan contract terms, Daniel A. COHEN, Bin LI, Ningzhong LI, and Yun LOU Journal Article
Analysts' site visits and corporate innovation, Qiang CHENG, Yutao WANG, Holly I. YANG, and Zheyuan ZHANG Working Paper
The influence of corporate income taxes on investment location: Evidence from corporate headquarters relocations, Travis CHOW, Sterling HUANG, Kenneth J. KLASSEN, and Jeffrey NG Journal Article
Audit adjustments matter: What they reveal about companies' financial reporting, Themin SUWARDY and Chu Yeong LIM Report
Developing talent through work-integrated learning, Poh Sun SEOW and Gary PAN News Article
Do Managers Learn from Analyst Participation in Conference Calls?, Amanda Aw Zhi Xin YONG, Young Jun CHO, and Holly I. YANG Working Paper
Financial capacity and the demand for audit quality, Chee Yeow LIM, Gerald J. LOBO, Pingui RAO, and Heng YUE Journal Article
Postmaterialism and corporate tax avoidance, Yujia CUI, Jiwei WANG, and Kangtao YE Journal Article
Turning the COVID-19 pandemic into an opportunity for digital disruption in the e-commerce industry: A case study of Digital Commerce Intelligence Pte Ltd, Yuanto KUSNADI and Gary PAN Conference Paper
Submissions from 2021
Beyond shareholder value? Why firms voluntarily disclose support for Black Lives Matter, A. J. CHEN, Patricia M. DECHOW, and Samuel T. TAN Working Paper
Bundled earnings guidance and analysts' forecast revisions, Charles HSU and Rencheng WANG Journal Article
Executive tweets, Richard M.CROWLEY, Wenli HUANG, and Hai LU Working Paper
The impact of the IFRS 9 expected loss approach on accounting conservatism, Clarence GOH, Chu Yeong LIM, and Kevin OW Yong Journal Article
Accounting for a hopeful world, Themin SUWARDY News Article
Data analytics and audit quality, Ru GAO, Sterling HUANG, and Rencheng WANG Working Paper
Do firms respond to peer disclosures? Evidence from clinical trial disclosures, Vedran CAPKUN, Yun LOU, Clemens A. OTTO, and Yin WANG Working Paper
Transforming businesses with e-commerce intelligence, Yuanto KUSNADI and Gary PAN Magazine Article
Bridging academic and practice: A project-based learning approach to prepare university students to be future-ready, Gary PAN and Kevin KOH Book Chapter
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