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 2009

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

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Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors, Chee Yeow LIM, Michael Ettredge, and Soo Young KWON Journal Article

Comments on Tokyo and Sydney. Competition among Financial Centres in Asia-Pacific – Prospects, Benefits,Risk and Policy Challenges, Teck Meng TAN, Soogil Young, Dosuung Choi, Jesus Seade, and Sayuri Shirai Journal Article

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Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: Evidence from around the World, Chee Yeow LIM and Patricia Mui Siang TAN Journal Article

Corporate Restructuring and Governance Implications: A Case Study of the Guoco Group, Yuanto KUSNADI Journal Article

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Corporate tax, capital structure, and the accessibility of bank loans: Evidence from China, Liansheng WU and Heng YUE Journal Article

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Examining Stakeholders' Roles in Influencing IS Project Abandonment Decisions, Gary Shan Chi PAN Book Chapter

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Institutional investors and accounting restatements, Paul Hribar, Nicole Jenkins, and Juan WANG Journal Article

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International evidence on analyst monitoring and earnings management: The roles of corporate disclosure and national culture, Soongsoo HAN, Tony KANG, Gerald LOBO, and Yong Keun YOO Working Paper

International Practice Management: Singapore, Themin SUWARDY Book Chapter

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Olam International Singapore: Managing Growth and Business Risks, See Liang FOO and D. G. Allampalli Case

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The Effect of Corporate Governance on Liquidity: 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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The Effects of Knowledge of Earnings Persistence, Financial Statement Format, and Concerns about Quality of Earnings, Bernardine LOW Working Paper

The pricing and hedging of synthetic CDOs under the conditional independence assumption, Mi-Hsiu CHIANG, Meng-Lan YUEH, and An-Ping LIN Journal Article

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The Role of Accounting Information in the Sentiment-Price Relation, Kun-chih CHEN Working Paper

Submissions from 2008

Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs, Nilabhra BHATTACHARYA, Hemang Desai, and Kumar Venkataraman Conference Paper

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Managerial ownership and firms' information environment, Soongsoo HAN, Tony KANG, and Gerald LOBO Working Paper

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Managerial Ownership and Firms' Information Environment, Soongsoo (Sam) HAN, Tony Kang, and Gerald Lobo Working Paper

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Managerial ownership, corporate monitoring and audit pricing, Soongsoo HAN, Julia HIGGS, and Tony KANG Working Paper

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Managerial Ownership, Corporate Monitoring and Audit Pricing, Soongsoo (Sam) HAN, Julia Higgs, and Tony Kang Working Paper

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Partial Abandonment as an Exit Strategy for Troubled IT Projects: Lessons from a Small-and-Medium Enterprise, Gary Shan Chi PAN Journal Article

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Profitability analysis of Chinese listed firms: 1992-2004, Jianjun NIU, Heng YUE, and Guohua JIANG Journal Article

Theory on the Association between Audit Quality and the Accuracy and Dispersion of Analysts' Earnings Forecasts, Young Koan KWON and Jong-Hag Choi Journal Article

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

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Audit Profile: The Auditor-General's Office of Singapore, Soo Ping LIM Journal Article

Causes and Consequences of Manipulation of Assets Revaluation during the IPO Process in China, Jiwei WANG, Hongqi Yuan, and Jing Yang Journal Article

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Making Sense of Fair-value Accounting, Chu Yeong LIM and Tong Kin Andrew LEE News Article

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

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Analyst coverage and the cost of raising equity capital: Evidence from underpricing of seasoned equity offerings, Robert M. BOWEN, Xia CHEN, and Qiang CHENG Journal Article

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Earnings restatements, changes in CEO compensation, and firm performance, Qiang CHENG and David Farber Journal Article

Role of Digital Storytelling in Teaching and Learning of Accounting, Themin SUWARDY Conference Paper

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

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Australia's Online Property Auction Site, Gary Shan Chi PAN, Shan Ling PAN, and Mahdieh TAHER Case

De-Escalating Runaway IT Projects: An Integrated and a Staged Model, Donal Flynn, Gary Shan Chi PAN, Mark Keil, and Magnus Mahring Conference Paper

Disciplinary Effect of Internal Control Provisions of SOX on Corporate Governance Structures, Beng Wee GOH Conference Paper

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Does Earnings Quality Affect Information Asymmetry: Evidence from Trading Costs, Nilabhra BHATTACHARYA, Hemang Desai, and Kumar Venkataraman Conference Paper

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

Learning Objects and Digital Storytelling, Themin SUWARDY Conference Paper

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Managerial ownership and firms' information environment, Soongsoo HAN, Tony KANG, and Gerald LOBO Conference Paper

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Managerial Ownership and Firms’ Information Environment, Soongsoo (Sam) HAN, Tony KANG, and Gerald Lobo Conference Paper

The Effect of Management Earnings Forecasts on the Relationship between Returns and Future Earnings and the Implications for the Continuation of Management’s Quarterly Earnings Guidance, Jong-Hag Choi, Linda Myers, David Ziebart, and Yoonseok Zang Conference Paper

The Equity-Financing Channel, the Catering Channel, and Corporate Investment: International Evidence, Yuanto KUSNADI and K. C. John Wei Conference Paper

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When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP-Deficient PCAOB Inspection Reports, Lawrence J. Abbott, Katherine A. Gunny, and Tracey Chunqi ZHANG 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 Conference Paper

Accounting Students’ Perceptions, Preferences and Performance Outcomes in Team Projects, P. Gowri Shankar and Jean Lin SEOW Conference Paper

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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

Issues Arising from the Revised IFRS 3 on Business Combinations, Pearl Hock Neo TAN Conference Paper

Accounting for Business Combinations: Revisions to IFRS 3 (2008), Pearl Hock Neo TAN Magazine Article

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A survey of audit committee members of public listed companies in Singapore, Kwong Sin LEONG, Themin SUWARDY, and Yang Hoong PANG Report

Corporate Governance and Opportunistic Insider Trade, Katherine Gunny, Bin KE, and Tracey Chunqi Zhang Conference Paper

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Do family firms provide more or less voluntary disclosure?, Xia CHEN, Shuping CHEN, and Qiang CHENG Journal Article

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, David Ziebart, and Yoonseok ZANG Conference Paper

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The association between excess audit fees and audit quality: A US-UK comparison, Soongsoo HAN, Tony KANG, and Yong Keun YOO Working Paper

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The Association between Excess Audit Fees and Audit Quality: A US-UK Comparison, Soongsoo (Sam) HAN, Tony Kang, and Yong Keun Yoo Working Paper

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Accounting Quality and Managerial Incentives for Voluntary Disclosure, Yoonseok Zang and Young Koan KWON Conference Paper

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Governance role of auditors and legal environment: Evidence from corporate disclosure transparency, Sam HAN, Tony KANG, and Yong Keun YOO Working Paper

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

Accounting Quality and Managerial Incentives for Voluntary Disclosure, Young Koan KWON and Yoonseok ZANG Conference Paper

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

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Non-audit service fees and audit quality: The impact of auditor specialization, Chee Yeow LIM and Hun-Tong TAN Journal Article

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Discretionary Behavior with Respect to the Adoption of SFAS 142 and the Behavior of Security Prices, Yoonseok ZANG Journal Article

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

Audit Office Size, Audit Quality and Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, and Yoonseok Zang Conference Paper

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Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?, Chih-Ying CHEN, Chan-Jane Lin, and Yu-Chen Lin Journal Article

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De-Escalating IT Projects: The DMM Model, Donal FLYNN, Gary Shan Chi PAN, Mark KEIL, and Magnus Mahring Journal Article

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Implications of transaction costs for the post-earnings-announcement drift, Jeffrey NG, Rodrigo Verdi, and Tjomme Rusticus Journal Article

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Information Systems Implementation Failure: Insights from Prism, Gary Shan Chi PAN, Ray Hackney, and Shan Ling PAN Journal Article

International Practice Management: Singapore, Themin SUWARDY Book Chapter

Learning Objects and Digital Storytelling, Themin SUWARDY Conference Paper

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Managing Emerging Technology and Organizational Transformation in Public Sector: An Acculturation Perspective, Shan Ling PAN, Gary Shan Chi PAN, and Paul Devadoss Journal Article

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Market segmentation and equity valuation: Comparing Canada and the United States, Dan SEGAL and Michael King Journal Article

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Missing quarterly analyst expectations, CEO turnover and institutional investors, Juan WANG Conference Paper

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Revenue Manipulation for Valuation Purposes, Dan SEGAL, Jeffrey L. Callen, and Sean Robb Journal Article

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The framing and evaluation of multiple hypotheses, Theodore J. MOCK, Arnold WRIGHT, Rajendra P. SRIVASTAVA, and Hai LU Journal Article

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The Information Systems-Accounting Nexus: Lessons from an Australian Institution, Susanna HO, Gary Shan Chi PAN, and Colin Ferguson Journal Article

When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP Deficient PCAOB Inspection Reports, Lawrence J. Abbott, Katherine Gunny, and Tracey Chunqi Zhang Conference Paper

Submissions from 2007

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

Collateral Damage: Accounting Issues Arising from the Sub-Prime, Pearl Hock Neo TAN Magazine Article

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The Association between Audit Fees and Auditors' Opinions on Internal Control Weakness under Section 404 of the Sox, Jong-Hag Choi, Jeong-Bon Kim, Soo Young Kwon, and Yoonseok Zang Working Paper

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The association between audit fees and auditors' opinions on internal control weakness under Section 404 of the Sox, Jong-Hag CHOI, Jeong-Bon KIM, Soo Young KWON, and Yoonseok ZANG Working Paper

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Value discount of business groups surrounding the asian financial crisis: Evidence from korean chaebols, James Jinho CHANG, Young Jun CHO, Won KANG, and Hyun-Han SHIN Journal Article

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Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization, Chee Yeow LIM, Soo Young KWON, and Patricia Mui Siang TAN Journal Article

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Monitoring: Which institutions matter?, Xia CHEN, Jarrad Harford, and Kai LI Journal Article

The Accounting Delusion: Faith and Trust in Financial Reporting, Janek Ratnatunga, Stewart Jones, Themin SUWARDY, and Nick Mroczkowski Conference Paper

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The Change in corporate transparency of Korean firms after the Asian financial crisis: An analysis using analysts' forecast data, Jinho CHANG, Young Jun CHO, and Hyun-Han SHIN Journal Article

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The dynamics of implementing and managing modularity of organizational routines during capability development: Insights from a process model, Shan Ling PAN, Gary Shan Chi PAN, Adela CHEN, and Ming Huei Hsieh Journal Article

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Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?, Steven Francis Orpurt and Yoonseok Zang Conference Paper

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Are US family firms subject to agency problems? Evidence from CEO turnover and firm valuation, Xia CHEN and Zhonglan DAI Working Paper

Commentary to Accounting and Corporate Regulatory Authority on ED/FRS Small Medium Entities, TAN, Pearl Hock-Neo Report

Accounting Students' Perceptions of a Learning Management System: An International Comparison, Illias Basioudis, Paul De Lange, Themin SUWARDY, and Paul Wells Conference Paper

A Cross-Country Study on the Effects of National Culture on Earnings Management, Soongsoo (Sam) HAN, Tony KANG, Stephen SALTER, and Yong Keun Yoo Conference Paper

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Auditor Locality, Audit Quality and Audit Pricing, Jong-Hag Choi, Jeong-Bon Kim, Aini QIU, and Yoonseok ZANG Conference Paper

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Exploring the Role that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision, Jong-Hag Choi, Linda Myers, Yoonseok ZANG, and David Ziebart Conference Paper

International Symposium on Auditing Issues in Transitional Economies, M. Hossain, Patricia Mui Siang TAN, and Chee Yeow LIM Conference Paper

The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry - Evidence from Aicpa Peer Review and Pcaob Inspection, Tracey Chunqi Zhang and Katherine Gunny Conference Paper

The Impact of Related Party Sales by Listed Chinese Firms on Earnings Informativeness and Analysts Forecasts, Jiwei WANG, Joseph Aharony, and Hongqi YUAN Conference Paper

Accounting Students' Perceptions of a Learning Management System: An International Comparison, Themin SUWARDY, Illias Basioudis, Paul De Lange, and Paul Wells Conference Paper

Accounting Students’ Perceptions, Preferences and Performance Outcomes in Team Projects, P. Gowri Shankar and Jean Lin SEOW Conference Paper

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A Comparison of Analysts' and Investors' Biases in Interpreting Accruals: A Valuation Approach, Yong Keun Yoo and Tony Kang Journal Article

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A Cross-Country Study on the Effects of National Culture on Earnings Discretion, Soongsoo (Sam) HAN, Tony KANG, Stephen SALTER, and Yong Keun YOO Journal Article