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 2012

CEO contractual protection and managerial short-termism, Xia CHEN, Qiang CHENG, Alvis Lo, and Xin WANG Conference Paper

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CEO contractual protection and managerial short-termism, Xia CHEN, Qiang CHENG, Alvis Lo, and Xin WANG Conference Paper

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Counterparty Responses to Managerial Overconfidence, Paul HRIBAR, Jaewoo KIM, Ryan WILSON, and Holly I-Hwa YANG Working Paper

Employment agreement and managerial myopia, Xia CHEN, Qiang CHENG, Alvis Lo, and Xin WANG Conference Paper

Family firm and CEO turnover, Xia CHEN, Qiang CHENG, and Alvis Lo Journal Article

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Geographic Proximity between Auditor and Client: How does it Impact Audit Quality?, Jong-Hag CHOI, Jeong-Bon KIM, Aini QIU, and Yoonseok ZANG Journal Article

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Information Systems Procurement Process Risk and Control: Insights from a Public Sector Organization, Shan Chi Gary PAN, Manjari Mehta, and Poh Sun SEOW Journal Article

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In Search of a Different Accounting Graduate: Entry-point Determinants of Students’ Performance in an Undergraduate Accountancy Degree Programme in Singapore, Poh Sun SEOW, Gary PAN, and Joanne TAY Conference Paper

Targets' Tax Shelter Participation and Takeover Premiums, Ka Chung CHOW, Yanju LIU, and Klassen K Conference Paper

Targets' Tax Shelter Participation and Takeover Premiums, Ka Chung CHOW, Yanju LIU, and Klassen K Conference Paper

The Consequences of Tax Sheltering: New Evidence from M&As, Ka Chung CHOW Presentation

The Consequences of Tax Sheltering: New Evidence from M&As, Ka Chung CHOW Conference Paper

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Why sustainability makes business sense, Joanne Siok Wan Tay News Article

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Auditor reporting under Section 404: The association between the internal control and going concern audit opinions, Beng Wee GOH Journal Article

Comments on ED Revenue from Contracts with Customers, TAN, Pearl Hock-Neo Report

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Crisis Response Information Networks, Shan L. PAN, Gary PAN, and Dorothy E. Leidner Journal Article

Do Analysts Understand the Valuation Implications of Accounting Conservatism when Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin K. Shroff, and Andreas Simon Presentation

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Does Foreign Company's Shortcut to Wall Street Cut Short their Financial Reporting Quality? Evidence from Chinese Reverse Mergers, Kun-chih CHEN Working Paper

Employment agreement and managerial myopia, Xia CHEN, Qiang CHENG, Alvis Lo, and Xin WANG Conference Paper

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Fair Value Disclosures Beyond SFAS 157, Beng Wee GOH Working Paper

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Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing, Sanjeev BHOJRAJ, Robert LIBBY, and Holly I. YANG Working Paper

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Singapore Tax Workbook 2012/13, Yee Loong SUM Book

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The Role of Media Coverage in Corporate China, Jiwei WANG and Kangtao YE Conference Paper

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Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role of Management Accounting Systems Change, John Joseph WILLIAMS and Alfred E. SEAMAN Journal Article

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Accounting Restatements and External Financing Choices, Qiang CHENG, Xia CHEN, and Alvis Lo Journal Article

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Cash is King, Themin SUWARDY News Article

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Hedge Funds and Analyst Conflict of Interest, Sung Gon CHUNG and Melvyn TEO Working Paper

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On-Market Share Buy-backs: ASX Disclsoure, Jason David MITCHELL and Holub M. Journal Article

An e-Learning resource for Accounting Information Systems REA (Resource-Event-Agent) Data Modelling, Gary Shan Chi PAN and Poh Sun SEOW Report

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Capital Market Consequences of Managers' Voluntary Disclosure Styles, Holly I. YANG Journal Article

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Productivity Incentive at Work, Yee Loong SUM News Article

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The Central Role of Information Systems in Managing Crises, Shan Chi Gary PAN Magazine Article

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The party's over: The role of earnings guidance in resolving sentiment-driven overvaluation, Nicholas SEYBERT and Holly I. YANG Journal Article

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Use of the Extraordinary Item, Tharindra RANASINGHE, Thomas NOLAND, George GAMBLE, and Sandip DHOLE Journal Article

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Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings, Jae Bum KIM Working Paper

Accounting Profit and Taxable Profit: Shall Never the Twain Meet?, Teng Aun KHOO and Kai Guan TAN Journal Article

Accounting restatements and external financing choices, Xia CHEN, Qiang CHENG, and Alvis Lo Working Paper

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Accounting students' perceptions of a learning management system: An international comparison, Illias G. Basioudis, Paul De Lange, Themin SUWARDY, and Paul Wells Journal Article

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An Analytical and Empirical Measure of the Degree of Conditional Conservatism, Dan SEGAL and Jeffrey L. Callen Journal Article

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Assessing the Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159's Reported Gains and Losses, Sung Gon CHUNG, Gerald LOBO, and Kevin OW YONG Working Paper

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Crisis response information networks, Shan L. PAN, Gary PAN, and Dorothy LEIDNER Journal Article

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Direct and mediated associations among earnings quality, information asymmetry and the cost of equity, Nilabhra BHATTACHARYA, Frank Ecker, Per Olsson, and Katherine Schipper Journal Article

Do Analyst Regulations Work? Evidence from the Impact of NASD Rule 2711 on the Liquidity Changes Surrounding Coverage Initiations, Tharindra RANASINGHE, A SHROFF, and S SIVARAMAKRI Conference Paper

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Information systems procurement process risk and control: Insights from a public sector organization, Gary PAN, Manjari MEHTA, and Poh Sun SEOW Journal Article

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Investor competition over information and the pricing of information asymmetry, Brian K. Atkins, Jeffrey NG, and Rodrigo Verdi Journal Article

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Investor sentiment, disagreement, and the breadth return relationship, Hai LU, Ling CEN, and Liyan YANG Journal Article

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Mutual Fund Size, Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes, Sanjeev BHOJRA, Young Jun CHO, and Nir Yehuda Journal Article

The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts’ Information Environment (Presentation), Sung Gon CHUNG, Kevin OW YONG, and Orie BARRON Conference Paper

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The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Working Paper

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The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions, Tharindra RANASINGHE, E. Kilic, G. Lobo, and K. Sivaramakrishnan Working Paper

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The role of accounting conservatism in firms' financial decisions, Jimmy Kiat Bee LEE Working Paper

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The role of accounting conservatism in firms' financial decisions, Jimmy Kiat Bee LEE Conference Paper

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Why improving productivity is so vital for companies, Andrew LEE News Article

Submissions from 2011

Bank Risk and the Value Relevance of Fair Value Gains and Losses, Chu Yeong LIM, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

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Sparking a new age of reporting Renaissance, Themin SUWARDY News Article

The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Conference Paper

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What financial investors really want for Xmas, Themin SUWARDY News Article

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Do Corporate Governance Mechanisms Matter for Cash Holdings and Firm Value?, Yuanto KUSNADI Journal Article

Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2005), Tharindra RANASINGHE, S. Dhole, S. Khumawala, and S. Mishra Conference Paper

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In Search of a Different Accounting Graduate: Entry-point Determinants of Students’ Performance in an Undergraduate Accountancy Degree Programme in Singapore, Poh Sun SEOW; PAN, Gary; and Siok Wan Joanne Tay Presentation

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The Effect of Information Quality on Liquidity Risk, Jeffrey NG Journal Article

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A Visualization of Teaching the Indirect Method for Computing Cash from Operations, Poh Sun SEOW Journal Article

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Board Reputation and Financial Reporting Quality, Dan SEGAL Working Paper

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The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs, Hai LU, Hai LU, and Theodore SOUGIANNIS Journal Article

The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Presentation

XBRL: Putting Intelligence in Financial Reporting, Themin SUWARDY, Poh Sun SEOW, and Gary Shan Shi Pan Magazine Article

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CFOs versus CEOs: Equity incentives and crashes, Jeong-Bon KIM, Yinghua LI, and Liandong ZHANG Journal Article

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Exposure Draft on Revenue Recognition: Tax Compliance Costs, Teng Aun KHOO and Kai Guan TAN Report

Is the decline in the information content of earnings following restatements temporary?, Qiang CHENG Working Paper

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The role of reputable auditors and underwriters in the design of bond contracts, Yun LOU and Florin. VASVARI Journal Article

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Access to CPD Opportunities and Resources to Assist Professional Accountants to Meet their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Themin SUWARDY, Paul De Lange, and Beverley Jackling Conference Paper

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Access to CPD Opportunities and Resources to Assist Professional Accountants to Meet Their Commitment to Life Long Learning: Evidence from the Asia Pacific Region, Themin SUWARDY, P De Lange, and Beverley Jackling Journal Article

Contributions to Defined Benefit Pension Plans: Economic and Accounting Determinants, Qiang CHENG and Laura Michalski Conference Paper

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Do Auditors Value Client Conservatism?, Yoonseok ZANG, Chee Yeow LIM, and Mark DeFond Conference Paper

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Effects of National Culture on Earnings Quality of Banks, Chee Yeow LIM, Kanagaretnam KIRIDARAN, and Gerald J. LOBO Journal Article

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Managerial Accounting: An Asian Perspective, Ray Garrison, Eric W. Noreen, Peter C. Brewer, Nam Sang CHENG, and Chi Kwan Katherine YUEN Book

Managerial incentives and management forecast precision, Qiang CHENG, Ting Luo, and Heng Yue Conference Paper

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Conflict of interest reforms and analysts’ research biases, Hai LU, Hai LU, and Yuyan GUAN Journal Article

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Executive equity compensation and earnings management: A quantile regression analysis, Chih-Ying CHEN and Ming-Yuan LI Presentation

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Executive equity compensation and earnings management: A quantile regression approach, Chih-Ying CHEN and Ming-Yuan LI Conference Paper

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Executive Equity Compensation and Earnings Management: A Quantile Regression Approach, Chih-Ying CHEN and Ming-Yuan LI Conference Paper

Hedge Funds and Analyst Conflict of Interest, Sung Gon CHUNG and Melvyn TEO Conference Paper

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Unregulated Stock Markets in Second Life, Robert Bloomfield and Young Jun CHO Journal Article

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Corporate tax avoidance and stock price crash risk: Firm-level analysis, Jeong-Bon KIM, Yinghua LI, and Liandong ZHANG Journal Article

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Firm structure and corporate cash holdings, Venkat SUBRAMANIAM, Tony TANG, Heng YUE, and Xin ZHOU Journal Article

The Determinants of Corporate Cash Management Policy: Evidence from around the World, Yuanto KUSNADI and K. C. John Wei Journal Article

The Never-Ending Appeal of Risk Management: An Alternative Research Agenda, Chu Yeong LIM and Christopher Humphrey Conference Paper

Transient Institutional Investors and Insider Trading Signals, Juan WANG Journal Article

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Accounting quality, stock price delay and future stock returns, Hai LU, Jeffrey CALLEN, and Mozaffar KHAN Journal Article

Bank Risk and the Value Relevance of Fair Value Gains and Losses, Chu Yeong LIM, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

Economic, political and social determinants of peace, Sterling HUANG and David Throsby Journal Article

Fraud Prevention: Portfolio of Internal Controls, Gary PAN and Hui Ting Evelyn GAY Magazine Article

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Internal Controls and Conditional Conservatism, Beng Wee GOH and Dan LI Journal Article

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Engineering Management; New Engineering Management Study Findings Reported from Singapore Management University, Gary Shan Chi PAN News Article

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Equity incentives and earnings management: Evidence from the banking industry, Qiang CHENG, Terry WARFIELD, and Minlei YE Journal Article

Fraud Prevention and Response for Singapore Enterprises, Gary Shan Chi PAN and Evelyn Hui Ting GAY Journal Article

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Accounting information systems research over the past decade: Past and future trends, Colin FERGUSON and Poh Sun SEOW Journal Article

Causes and Consequences of Corporate Assets Exchange by China’s Listed Companies, Jiwei WANG and Hongqi Yuan Conference Paper

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CEO employment contract horizon and earnings management, Juan WANG, Guojin GONG, and Hyun Jung LEE Conference Paper

Comments on ED IFRS 9, Hedge Accounting, TAN, Pearl Hock-Neo Report