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 2010

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Comments on ED Financial Instruments: Amortized Cost and Impairment, TAN, Pearl Hock-Neo Report

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Corporate philanthropic giving, advertising intensity, and industry competition level, Ran ZHANG, Jigao ZHU, Heng YUE, and Chunyan ZHU Journal Article

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Direct and indirect effects of internal control weakness and external audit effort on accruals quality: Evidence from a unique Canadian regulatory setting, Hai LU, Gordon D RICHARDSON, and Steven SALTERIO Journal Article

Do Corporate Governance Mechanisms Matter for Cash Holdings and Firm Value?, Yuanto KUSNADI Conference Paper

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Information risk and underwriter switching in SEOs: Evidence from China, Wei LUO, Pingui RAO, and Heng YUE Journal Article

Lion Infrastructure and Value Investing, Koon Boon KEE and SH TAN News Article

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The association between accounting students' lone wolf tendencies and their perceptions, preferences and performance outcomes in team projects, Premila GOWRI-SHANKAR and Jean Lin SEOW Journal Article

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The effect of internal control weakness under section 404 of the Sarbanes-Oxley Act on audit fees, Jong-Hag CHOI, Jeong-Bon KIM, Soo Young KWON, and Yoonseok ZANG Journal Article

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The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision, Jong-Hag CHOI, Linda A. MYERS, Yoonseok ZANG, and David A. ZIEBART Journal Article

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Audit Office Size, Audit Quality and Audit Pricing, Jong-Hag CHOI, Francis KIM, Jeong-Bon KIM, and Yoonseok ZANG Journal Article

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Directors Playing Musical Chairs?, Kwong Sin LEONG and Themin SUWARDY News Article

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The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs, Nilabhra BHATTACHARYA, Elizabeth Demers, and Philip Joos Journal Article

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Comments on ED Measurement of Liabilities in IAS 37, Pearl TAN Report

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On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation, Xia CHEN, Qiang CHENG, and Kin LO Journal Article

The Impact of International Financial Reporting Standards on Investors, Pearl Hock Neo TAN Conference Paper

Commentary provided to Accounting and Corporate Regulatory Authority submitted through Institute of Certified Public Accountants of Singapore: ED Measurement of Liabilities in IAS 37, TAN, Pearl Hock-Neo Report

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Corporate Governance, Investor Protection, and Auditor Choice in Emerging Markets, Mahmud Hossain, Chee Yeow LIM, and Patricia Mui Siang TAN Journal Article

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Do Analysts and Investors Fully Understand the Persistence of the Items Excluded from Street Earnings?, Chih-Ying CHEN Journal Article

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The pricing of conservative accounting and the measurement of conservatism at the firm-year level, Dan SEGAL, Jeffrey L. Callen, and Ole-Kristian Hope Journal Article

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Audit market concentration and audit quality, Sanjay KALLAPUR, Srinivasan SANKARAGURUSWAMY, and Yoonseok ZANG Working Paper

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Contagion effect of restatements through common directorships, Chih-Ying CHEN and Beng Wee GOH Conference Paper

An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Kevin Ow Yong, M Evans, and K Njoroge Working Paper

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Are Family Firms more Tax Aggressive than Non-family Firms?, Shuping CHEN, Xia CHEN, Qiang CHENG, and Terry Shevlin Journal Article

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Auditor Reputation and Earnings Management: International Evidence from the Banking Industry, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Conference Paper

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A Variance Decomposition Primer for Accounting Research, Jeffrey L. Callen and Dan SEGAL Journal Article

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

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Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets, Chee Yeow LIM, M. Hossain, and Patricia Mui Siang TAN Journal Article

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Earnings Breaks and Earnings Management, Kevin OW YONG Conference Paper

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Effects of International Institutional Factors on Earnings Quality of Banks, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Conference Paper

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Moral hazard, firms’ internal governance and management earnings forecasts, Jimmy LEE Working Paper

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The Complementary Relationship between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication, Dan SEGAL, Jeffrey L. Callen, and Ilanit Gavious Journal Article

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The Effect of Culture on the Relationship between Participation and Motivation, Soo Chiat HWANG Book Chapter

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Tunneling as an incentive for earnings management during the IPO process in China, Jiwei WANG, Joseph AHARONY, and Hongqi YUAN Journal Article

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Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, and Guy Weyns Journal Article

Submissions from 2009

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Feedback on proposals by the Committee to Develop the Accountancy Sector, TAN, Pearl Hock-Neo Report

The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes, Poh Sun SEOW Conference Paper

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Why can’t we bet on ISD Outcomes?: ISD “Form” as a Predictor of Success, Mike Newman, Shan Ling PAN, and Gary Shan Chi PAN Book Chapter

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Brokerage industry self-regulation: The case of analysts’ background disclosures, Lawrence BROWN, Artur HUGON, and Hai LU Journal Article

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

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Tunneling through intercorporate loans: The China experience, Guohua JIANG, Charles M. C. LEE, and Heng YUE Journal Article

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Effects of International Institutional Factors on Earnings Quality of Banks, Chee Yeow Lim, Gerald Lobo, and Kanagaretnam Kiridaran Conference Paper

Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

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The Impact of Earnings on the Pricing of Credit Default Swaps, Dan SEGAL, Jeffrey L. Callen, and Joshua Livnat Journal Article

Commentaries provided to Accounting and Regulatory Authority on ED Financial Instruments: Classification and Measurement, TAN, Pearl Hock-Neo Report

Commentary provided to Accounting and Corporate Regulatory Authority on ED Financial Instruments: Classification and Measurement, TAN, Pearl Hock-Neo Report

Arthur Andersen’s Demise and Auditor Concentration: Implications for Auditor Rents and Risk Premiums in the International Context, Sirinidhi. Bin, M. Hossain, and Chee Yeow LIM Conference Paper

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A Survey of the Oversight of External Auditors through the Lenses of Audit Committee Chairmen, See Liang FOO, Luck Pia NG, Kwong Sin LEONG, and Yang Hoong PANG Report

Audit Market Concentration and Audit Quality, Srinivasan Sankaraguruswamy, Sanjay Kallapur, and Yoonseok ZANG Conference Paper

Audit Partner Tenure, Partner-CEO Relationship, and Earnings Quality, Chan-Jane Lin and Chih-Ying CHEN Conference Paper

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Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper

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Corporate Governance and Opportunistic Insider Trade, Katherine Gunny, Bin Ke, and Tracey Chunqi ZHANG Conference Paper

Do Managers use Meeting an Analyst Forecast to Signal Private Information?, Tatiana Fedyk, Katherine Gunny, and Tracey Chunqi ZHANG Conference Paper

Great Expectations: Effects of Team-Skills Training on Student Teams, Jean Lin SEOW and P. Gowri Shankar Conference Paper

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Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

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

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Understanding Financial Statements: A Case-Based Approach, Themin SUWARDY Book

Understanding Financial Statements: Teaching Notes, Themin SUWARDY Teaching Note

Agency Costs of Socialistic Internal Capital Markets: Empirical Evidence from China, Jiwei WANG and Kangtao Ye Conference Paper

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Advanced Financial Accounting: An IAS and IFRS Approach, Pearl Hock Neo TAN and Peter Lip-Nyean LEE Book

A pilot study of risk oversight of audit committees in today's economic environment, Irving LOW, Claudia EIO, Kwong Sin LEONG, and Yang Hoong PANG Report

Foreign Institutional Investment and Equity Returns, Bok Baik, Junkoo Kang, and Joonho LEE Conference Paper

Higher Vocational Training Institutions: Seizing Opportunities in the Economic Downturn, See Liang FOO Conference Paper

Internal Control and Conservatism, Dan LI and Beng Wee GOH Conference Paper

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NASD Rule 2711 and Changes in Analysts' Independence in Making Stock Recommendations, Chih-Ying CHEN and Peter CHEN Journal Article

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Oversight of Risk: The Role of Audit Committees Today, Irving LOW, Claudia EIO, Yang Hoong PANG, See Liang FOO, Kwong Sin LEONG, and John Joseph WILLIAMS Report

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Ownership, institutions, and capital structure: Evidence from China, Kai LI, Heng YUE, and Longkai ZHAO Journal Article

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The Role of IT in Crisis Response: Lessons from the SARS and Asian Tsunami Disasters, Dorothy Leidner, Gary Shan Chi PAN, and Shan Ling PAN Journal Article

Commentary provided to Accounting and Corporate Regulatory Authority on ED FRS Income Taxes, TAN, Pearl Hock-Neo Report

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A re-examination of China's share issue privatization, Guohua JIANG, Heng YUE, and Longkai ZHAO Journal Article

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Audit committees, boards of directors, and remediation of material weaknesses in internal control, Beng Wee GOH Journal Article

Audit Market Concentration and Audit Quality, Srinivasan Sankaraguruswamy, Sanjay Kallapur, and Yoonseok ZANG Conference Paper

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Does Debt-IPO by Privately-held Firms Trigger Financial Statement?, Joseph Aharony, Steven Francis Orpurt, and Jiwei WANG Conference Paper

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Effects of Country-Level Legal, Extra-Legal and Political Institutions on Auditing: A Cross-Country Analysis of the Auditor Specialization Premium, Bin Sirinidhi, Chee Yeow LIM, and Mahmud Hossain Journal Article

Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

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The long-term effects of cross-listing, investor recognition, and ownership structure on valuation, Michael R. KING and Dan SEGAL Journal Article

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The many faces of an income statement, Themin SUWARDY and Teng Aun KHOO News Article

Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper

Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments, Sirinidhi Bin, M. Hossain, and Chee Yeow LIM Conference Paper

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Disclosure of management guidance in conference calls: Materiality, determinants and consequences, Benjamin LANSFORD, Jimmy Kiat Bee LEE, and Jennifer W. TUCKER Conference Paper

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Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?, Steven F. Orpurt and Yoonseok ZANG Journal Article

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Fair Value Accounting: SFAS 157 and IAS 39, Kevin OW YONG Book Chapter

Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

Commentary to Accounting and Corporate Regulatory Authority on IASB Improvements to IFRS, TAN, Pearl Hock-Neo Report

Commentary to Accounting and Corporate Regulatory Authority on IASB's Discussion Paper - Preliminary Views on Revenue Recognition in Contracts with Customers, TAN, Pearl Hock-Neo Report

Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

Corporate Governance and Liquidity: An Exploration of Voluntary Disclosure, Analyst Coverage and Adverse Selection as Mediating Mechanisms, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Conference Paper

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Costs and Benefits of Accounting-Based Regulation in Emerging Capital Markets, Jiwei WANG Book Chapter

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Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use, Jean Lin SEOW Journal Article

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The association between institutional ownership and audit properties, Soongsoo HAN, Tony KANG, and Lynn REESC Working Paper

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The Association between Institutional Ownership and Audit Properties, Soongsoo (Sam) HAN, Tony Kang, and Lynn Rees Working Paper

Arthur Andersen’s Demise and Auditor Concentration: Implications for Auditor Rents and Risk Premiums in the International Context, Sirinidhi. Bin, M. Hossain, and Chee Yeow LIM Conference Paper

Impact of Mandatory Changes in Convertible Debt Accounting: Evidence from FASB APB 14-1, Na LI Invited Academic Talk/Lecture

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Managing information technology project escalation and de-escalation: An approach-avoidance perspective, Gary PAN, Shan Ling PAN, and Michael NEWMAN Journal Article

Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis, Beng Wee GOH, Jeffrey NG, and Keng Kevin OW YONG Conference Paper

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National Corporate Governance and Corruption Prevention, Soo Ping LIM Conference Paper

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

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A Comparison of Shareholder Identity and Governance Mechanisms in the Monitoring of CEOs of Listed Companies in China, Jiwei WANG Journal Article

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Asking Tougher Questions in Tough Times, Irving LOW, Claudia Eio, See Liang FOO, Yang Hoong PANG, Kwong Sin LEONG, and John Joseph WILLIAMS Report

Audit Market Concentration and Audit Quality, Srinivasan Sankaraguruswamy, Sanjay Kallapur, and Yoonseok ZANG Conference Paper