Submissions from 2011
Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance, Jong-Hag CHOI, Linda MYERS, Yoonseok ZANG, and Dave ZIEBART Journal Article
Executive equity compensation and earnings management: A quantile regression approach, Chih-Ying CHEN and Ming-Yuan LI Working Paper
Ownership Structure, Institutional Development, and Corporate Cash Management Policy, Yuanto KUSNADI, Z. Yang, and Y. Zhou Conference Paper
Signalling Properties of On-market Share buy-back, Jason David MITCHELL and Holub M Working Paper
The effects of decision aid structural restrictiveness on decision-making outcomes, Poh Sun SEOW Journal Article
Unlimited Buy-backs: What are they good for?, Holub M Journal Article
The determinants of corporate cash management policies: Evidence from around the world, Yuanto KUSNADI and John K. C. WEI Journal Article
Fraud: A Review and Research Agenda, PAN, Gary; Poh Sun SEOW; Themin SUWARDY; and Hui Ting Evelyn GAY Journal Article
Internal control weakness and bank loan contracting: Evidence from SOX section 404 disclosures, Jeong-Bon KIM, Byron Y. SONG, and Liandong ZHANG Journal Article
Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Incentives on Market, Yanju LIU, Hai Lu, and Kevin Veenstra Working Paper
Morgan Stanley’s Risk-Reward Views: Unlocking the Full Potential of Fundamental Analysis, Guy Joseph Mathilde WEYNS; B, Hurewitz; V. Jenkins; and J. Perez Journal Article
The Multifaceted Role of IT in Crisis Management: Lessons from the Asian Tsunami Disaster, Gary PAN Journal Article
The Risk-Relevance of Securitized Mortgages during the Recent Financial Crisis, Yanju LIU, Yiwei Dou, Gordon Richardson, and Dushyantkumar Vyas Working Paper
Transition to IS project de-escalation: An exploration into management executive's influence tactics, Gary PAN and Shan Ling PAN Journal Article
Why 'Democracy' and 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers, Koon Boon KEE Journal Article
Submissions from 2010
Lion Infrastructure is the way to go, Koon Boon KEE and SH TAN News Article
Why 'Democracy' and 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers, Koon Boon KEE Conference Paper
Comments on ED Deferred Tax: Recovery of Underlying Assets, Pearl TAN Report
Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag CHOI, Jeong-Bon KIM, and Yoonseok ZANG Journal Article
Does Debt-IPO by Privately-held Firms Trigger Financial Statement Analysis?, Jiwei WANG, Joseph Aharony, and Steven Orpurt Conference Paper
New Accounting Rules a Blessing for SMEs, Themin SUWARDY News Article
Reforming Corporate Governance, Koon Boon KEE News Article
Stock Return Synchronicity and Technical Trading Rules, Koon Boon KEE Conference Paper
Audit firm legal form and fraudulent financial reporting, Chih-Ying CHEN, Chen-Lung Chin, and Hsin-Yi CHI Conference Paper
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry, Kanagaretnam Kiridaran, Chee Yeow LIM, and Gerald J. Lobo Journal Article
Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, John Joseph WILLIAMS and Alfred E. SEAMAN Journal Article
Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence, Chee Yeow LIM and Hun-Tong TAN Journal Article
Implications for Faculty Development Policies, Hiring and Promotion, Themin SUWARDY Presentation
National culture and capital structure decisions: Evidence from foreign joint ventures in China, Kai LI, Dale W. GRIFFIN, Heng YUE, and Longkai ZHAO Journal Article
The "Lion Entrepreneurs" who manage Singapore, Koon Boon KEE and SH TAN News Article
Contagion effect of restatements through common directorships, Chih-Ying CHEN Conference Paper
Contagion effect of restatements through common directorships, Chih-Ying CHEN and Beng Wee GOH Conference Paper
Earnings Management and Value Relevance Consequences of SFAS 133: Evidence from Bank Holding Companies, Tharindra RANASINGHE, E. Kilic, G. Lobo, and K. Sivaramakrishnan Presentation
Effective Corporate Governance for SMEs, Gary Shan Chi PAN and Evelyn Hui Ting GAY News Article
Hedge Funds and Analyst Conflict of Interest, Sung Gon CHUNG and Melvyn TEO Conference Paper
Causes and Consequences of Corporate Assets Exchange by China’s Listed Companies, Jiwei WANG and Hongqi Yuan Conference Paper
Comments on ED Financial Instruments: Fair Value Option for Financial Liabilities, TAN, Pearl Hock-Neo Report
Stock Return Synchronicity and Technical Trading Rules, Koon Boon KEE and Qihui CHEN Working Paper
Audit Fees: To Disclose or Not to Disclose?, Teng Aun KHOO and Soo Chiat HWANG News Article
Audit firm legal form and fraudulent financial reporting, Chih-Ying CHEN, Chen-Lung CHIN, and Hsin-Yi CHI Conference Paper
Audit firm legal form and fraudulent financial reporting, Chih-Ying CHEN, Chen-Lung Chin, and Hsin-Yi Chi Working Paper
Comments on ED Financial Instruments: Amortized Cost and Impairment, TAN, Pearl Hock-Neo Report
Corporate philanthropic giving, advertising intensity, and industry competition level, Ran ZHANG, Jigao ZHU, Heng YUE, and Chunyan ZHU Journal Article
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
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
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
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
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
Audit Office Size, Audit Quality and Audit Pricing, Jong-Hag CHOI, Francis KIM, Jeong-Bon KIM, and Yoonseok ZANG Journal Article
Directors Playing Musical Chairs?, Kwong Sin LEONG and Themin SUWARDY News Article
The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs, Nilabhra BHATTACHARYA, Elizabeth Demers, and Philip Joos Journal Article
Comments on ED Measurement of Liabilities in IAS 37, Pearl TAN Report
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
Corporate Governance, Investor Protection, and Auditor Choice in Emerging Markets, Mahmud Hossain, Chee Yeow LIM, and Patricia Mui Siang TAN Journal Article
Do Analysts and Investors Fully Understand the Persistence of the Items Excluded from Street Earnings?, Chih-Ying CHEN Journal Article
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
Audit market concentration and audit quality, Sanjay KALLAPUR, Srinivasan SANKARAGURUSWAMY, and Yoonseok ZANG Working Paper
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
Are Family Firms more Tax Aggressive than Non-family Firms?, Shuping CHEN, Xia CHEN, Qiang CHENG, and Terry Shevlin Journal Article
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Conference Paper
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
Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets, Chee Yeow LIM, M. Hossain, and Patricia Mui Siang TAN Journal Article
Earnings Breaks and Earnings Management, Kevin OW YONG Conference Paper
Effects of International Institutional Factors on Earnings Quality of Banks, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Conference Paper
Moral hazard, firms’ internal governance and management earnings forecasts, Jimmy LEE Working Paper
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
The Effect of Culture on the Relationship between Participation and Motivation, Soo Chiat HWANG Book Chapter
Tunneling as an incentive for earnings management during the IPO process in China, Jiwei WANG, Joseph AHARONY, and Hongqi YUAN Journal Article
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, and Guy Weyns Journal Article
Submissions from 2009
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
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
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
Tunneling through intercorporate loans: The China experience, Guohua JIANG, Charles M. C. LEE, and Heng YUE Journal Article
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
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
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
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
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
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
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