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 2008

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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

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Bonding to the Improved Disclosure Environment in the US: Firms Listing Choices and their Capital Market Consequences, Ole-Kristian HOPE, Tony KANG, and Yoonseok ZANG Journal Article

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Systematic Share Price Fluctuations after Bankruptcy Filings and the Investors Who Drive Them, Mark C. Dawkins, Nilabhra BHATTACHARYA, and Linda Smith Bamber Journal Article

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

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

Unexpected Earnings, Abnormal Accruals, and Changes in CEO Bonuses, Chih-Ying CHEN, Jia-Wen Liang, and Stephen W. J. Lin Journal Article

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Who Trades on Pro Forma Earnings Information?, Nilabhra BHATTACHARYA, Erv Black, Ted Christensen, and Rick Mergenthaler Journal Article

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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Managing Stakeholders during IT-Enabled Organizational Transformation: A Case Study of E-Government in South Korea, Hyun Jeong KIM, Gary PAN, and Shan Ling PAN Journal Article

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Comprehensive Income, Future Earnings, and Market Mispricing, Jong-Hag Choi, Somnath Das, and Yoonseok ZANG Working Paper

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Wealth transfer effects of analysts’ misleading behavior, Gus DE FRANCO, Hai LU, and Florin P. VASVARI Journal Article

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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

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

The Pivotal Role of Users' Need for Cognition in Personalization, Susanna HO and Gary Shan Chi PAN Conference Paper

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Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned Equity Offerings, Jiwei WANG and Kevin CHEN Journal Article

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

Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences, Ole-Kristian Hope, Tony Kang, and Yoonseok ZANG Conference Paper

Information Systems Project Post-Mortems: Insights from an Attribution Perspective, Gary Shan Chi PAN, Shan Ling PAN, and Mike Newman Journal Article

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Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data, Nilabhra BHATTACHARYA, Erv Black, Ted Christensen, and Kris Allee Journal Article

Publishers and Technology: Working Together Enabling Next Generation Learning, Themin SUWARDY Conference Paper

The Earnings Term Structure of Analyst Forecasts: With an Application to Errors-in-Expectations and the Value Premium, Steven Francis Orpurt, Mitchell Craig Warachka, and Tracey Chunqi ZHANG Conference Paper

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The Value Relevance of Accounting Variables and Analysts’ Forecasts: The Case of Biotechnology Firms, Chee Yeow LIM and Patricia Mui Siang TAN Journal Article

Transient Institutional Investors and Insider Traidng Signals, Juan WANG Conference Paper

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Value Relevance of Value-at-Risk Disclosure, Chee Yeow LIM and Patricia Mui Siang TAN Journal Article

Submissions from 2006

Are Financial Analysts More Independent after the Implementation of NASD Rule 2711?, Chih-Ying CHEN and Peter CHEN Conference Paper

Escalation and De-Escalation of Commitment to Information Systems Projects: Insights from an Approach-Avoidance Process Model, Gary PAN and Shan L. PAN Conference Paper

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Escalation and De-Escalation of Commitment to Information Systems Projects: Insights from an Approach-Avoidance Process Model, Gary PAN and Shan Ling PAN Conference Proceeding Article

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Implication of Comprehensive Income Disclosure for Future Earnings and Analysts' Forecasts, Jong-Hag CHOI and Yoonseok ZANG Journal Article

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Insider trading and voluntary disclosures, Qiang CHENG and Kin LO Journal Article

Successfully Turning around a Failing E-Procurement Project: Lessons from a UK Borough Council, Gary Shan Chi PAN and Alison Parkes Conference Paper

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The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry, Tracey Chunqi Zhang and Katherine Gunny Working Paper

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Joseph Aharony, Hongqi Yuan, and Jiwei WANG Conference Paper

A Comparison of Shareholder Identity and Governance Mechanisms in the Monitoring of CEOs of Listed Companies in China, Jiwei WANG and Kevin CHEN Conference Paper

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A Dual-Level Analysis of Capability Development Process: A Case Study of T&T, Shan Ling PAN, Gary Shan Chi PAN, and Ming Huei Hsieh Journal Article

Enabling Next Generation Learning, Themin SUWARDY Conference Paper

Governance, Ethics and Asia's Finance Leaders, Pearl Hock Neo TAN Conference Paper

Stock return cross-autocorrelations and market conditions in Japan, Allaudeen HAMEED and Yuanto KUSNADI Journal Article

Stock return cross-autocorrelations and market conditions in Japan, Allaudeen HAMEED and Yuanto KUSNADI Journal Article

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 Conference Paper

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Institutional holdings and analysts’ stock recommendations, Qiang CHENG and Xia CHEN Journal Article

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Integrate Artificial Intelligence Techniques into Financial Investment Information System, Jiwei Wang, Xiaotian Zhu, and Qian Sun Conference Paper

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Joseph Aharony, Hongqi Yuan, and Jiwei WANG Conference Paper

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Customer-Centric IS Application Development: Lessons from a Case of Developing an Online Auction Site, Shan Ling PAN and Gary Shan Chi PAN Journal Article

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Escalation and De-Escalation of Commitment to Information Systems Projects: Insights from a Project Evaluation Model, Shan Ling PAN, Gary S. C. PAN, Michael NEWMAN, and Donal FLYNN Journal Article

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Performance, growth and earnings management, Chi Wen Jevons LEE, Laura Yue LI, and Heng YUE Journal Article

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Joseph Aharony, Hongqi Yuan, and Jiwei WANG Conference Paper

Aaa Annual Meeting, Bruce Behn, Jong-Hag Choi, Tony Kang, and Young Koan Kwon Conference Paper

Are Direct Cash Flow Disclosures Informative? A Revisit, Steven Francis Orpurt and Yoonseok ZANG Conference Paper

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Evidence on the Relationship between Takaful Insurance and Fundamental Perception of Islamic Principles, Ramin Cooper Maysami and John Joseph Williams Journal Article

Oriental Foods: A Teaching Case on Quality of Earnings, Themin SUWARDY Conference Paper

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The Association between Audit Quality and Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok ZANG Conference Paper

Tunneling as an Incentive for Earnings Management During the Ipo Process in China, Jiwei WANG, Joseph Aharony, and Hongqi Yuan Conference Paper

Afaanz Conference, Bruce Behn, Jong-Hag Choi, Tony Kang, and Young Koan Kwon Conference Paper

Reusable Learning Objects in Financial Accounting, Themin SUWARDY Conference Paper

Technology, Teaching and Learning in the Classrooms, Themin SUWARDY Conference Paper

The Effects of Decision Aid Structural Restrictiveness on Internal Control Evaluation, Poh Sun SEOW Conference Paper

The Hidden Dilemmas in Software Development Project Decision-Making: Persist or Desist?, Gary Shan Chi PAN Conference Paper

Weick to Wine: Managerial Relevance of Organizing for High Reliability in the Wine Industry, Alfred E. Seaman and John Joseph Williams Conference Paper

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Winter Wine Tourists in Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, and John Joseph Williams Conference Paper

Benchmark Targets for the Grape and Wine Industry of Canada's Niagara Region, Carmen Cullen and John Joseph Williams Conference Paper

Winery Proprietors' Leadership Approach: The Niagara Perspective, Barry Wright and John Joseph Williams Conference Paper