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 2004

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Agency Problems and Conflicts of Interest in Financial Intermediaries, Xia CHEN Presentation

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An International Investigation of the Association between Societal Variables and Amount of Disclosure on Information Technology Problems: The Case of Y2K, S. Mitchell Williams Journal Article

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Association between Board of Director Characteristics and the Amount of Voluntary Audit Committee Disclosures, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

Association between Gender and Ethnic Diversity on the Boards of Directors of Publicly Listed Companies in South Africa and Intellectual Capital Performance, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

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Audit Committee Features and Earnings Management: Further Evidence, Conference Proceedings 25th Mcmaster World Congress, S. Mitchell Williams and Greg Tower Conference Paper

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Audit Committee Features and Earnings Management: Further Evidence from Singapore, Jean-Luc Wolfgang Mitchell Van der Zahn and Greg Tower Journal Article

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Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics, Jean-Luc Wolfgang Mitchell Van der Zahn Journal Article

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De-Escalation of Commitment to Information Systems Projects: A Process Perspective, Gary Shan Chi PAN, Shan Ling PAN, and Donal Flynn Journal Article

Discretionary Behavior with Respect to the Adoption of Sfas 142 and the Behavior of Security Prices, Yoonseok Zang Conference Paper

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Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis, Dan SEGAL and Jeffrey L. Callen Journal Article

Downsizing - Case of Intellectual Capital Anorexia or Enhancement? In Bart C., Bontis, N. And Head, M.(Editors). Conference Proceedings 25th Mcmaster World Congress, S. Mitchell Williams Conference Paper

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Downsizing: Case of Intellectual Capital Performance Anorexia or Enhancement?, S. Mitchell Williams Journal Article

Global Market Segmentation and the Patterns in Stock Market Reaction Surrounding U.S. Earnings Announcements: Further Investigation, Tony Kang Conference Paper

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Intellectual Capital and the Efficiency of Value Added: Trends in the Singapore Capital Market 2000 - 2002, Jean-Luc Wolfgang Mitchell Van der Zahn, Greg Tower, and John Neilson Book

Intellectual Capital Disclosure Practices in Sweden, P. Beaulieu, S. Mitchell Williams, and M. Wright Book Chapter

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Local Analyst Earnings Forecast Advantages in Europe, Steven Francis Orpurt Conference Paper

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Quality of Earnings inferred from the Profitability of EP Trading Rules, Tony Kang Journal Article

The Effects of Technical Knowledge and Decision Aids on the Evaluation of Diagnostic and Non-Diagnostic Evidence, Jean Lin SEOW Book

Submissions from 2003

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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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings, Nilabhra BHATTACHARYA, Erv Black, Ted Christensen, and Chad Larson Journal Article

Why Information System Project Post-Mortems Fail: An Attribution Perspective Based on a Case-Study Analysis, Gary Shan Chi PAN and Donal Flynn Conference Paper

Economic Development in Asia and Asian MBA, Themin SUWARDY Conference Paper

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Integrating a Virtual Learning Environment into an Introductory Accounting Course: Determinants of Student Motivation, Paul De Lange, Themin Suwardy, and F Mavondo Conference Paper

Singapore CROS Identify Critical Factors to Effective ERM, P.T. Ong and See Liang FOO Report

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Investment Opportunities and the Relation between Equity Value and Employees' Bonus, Chih-Ying CHEN Journal Article

The Trade Credit Decision: Evidence of Uk Firms, Nam Sang CHENG and Richard Pike Journal Article

The Trade Credit Decision: Evidence of UK Firms, Nam Sang CHENG and Richard PIKE Journal Article

Changes to the Code of Professional Conduct and Ethics: The New Rules and Auditors' Independence in Singapore, See Liang FOO and Joanne Siok Wan Tay Journal Article

Association between the Ownership Structure of Singapore Publicly Traded Firms and Intellectual Capital Disclosures, S. Firer and S. Mitchell Williams Conference Paper

Board of Director Determinants of Voluntary Audit Committee Disclosures: Evidence from Singapore, S. Mitchell Williams Conference Paper

Implementing Global Information Technology Product in a Localized Context: An Exploratory Study of ERP System Implementation in China, Gary Shan Chi PAN, Shan Ling PAN, Adela CHEN, and Donal Flynn Conference Paper

Legal Orders and Corporate Disclosure: The Transplant Effect. , S. Mitchell Williams Conference Paper

Size Really Matters: Further Evidence on the Negative Relationship between Board Size and Firm Value, Yuanto KUSNADI and Y. T. Mak News Article

Improvements in Value Creation through Corporate Governance: Development of General Model of Corporate Governance - International Link and Measurement Strategy, S. Mitchell Williams Conference Paper

Size Really Matters: Further Evidence on the Negative Relationship between Board Size and Firm Value, Yuanto KUSNADI and Y. T. Mak News Article

The Profitability of EP Trading Rule Based on Operating Income, Tony Kang Journal Article

Towards a Stakeholder Analysis of Information Systems Development Project Abandonment, Gary Shan Chi PAN and Donal Flynn Conference Paper

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What is the Social in Social Entrepreneurship?, Wee Liang TAN, John Williams, and Teck Meng TAN Conference Paper

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Is Uncertainty about Future Earnings Higher for Emerging Economy Enterprises?, Tony Kang Conference Paper

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A Multi-Product Cost Study of the US Life Insurance Industry, Dan SEGAL Journal Article

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Valuation of Canadian- vs. U.S.-Listed Equity: Is There a Discount?, Dan SEGAL and Michael King Journal Article

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Accounting: An Introduction, Peter Atrill et al [book review], Themin SUWARDY Book Review

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Association between the Ownership Structure of Singapore Publicly Traded Firms and Intellectual Capital Disclosures, S. Firer and S. Mitchell Williams Conference Paper

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Capital Allowances, Teng Aun KHOO Book Chapter

Corporate Governance, International Cross Listing and Home Bias, Dan SEGAL and Michael King Journal Article

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Explanatory Factors of Audit Committee Composition of Singapore Publicly Traded Firms, S. Mitchell Williams Conference Paper

Financial Reporting in Singapore: Cases and Readings, Themin Suwardy Book

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Financial Reporting in Singapore: Cases and Readings, Themin SUWARDY Book

Flows of Knowledge Capital in the Pearl River Delta, A. Gilbert LEE and John Joseph Williams Conference Paper

Flows of Knowledge Capital in the Pearl River Delta Region, Gilbert A. LEE and John Joseph Williams Journal Article

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Governance Role of Different Types of State-Share Holders: Evidence from China's Listed Companies, Jiwei WANG Conference Paper

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Information Asymmetry and Accounting Disclosures for Joint Ventures, Chee Yeow LIM, Gillian Hian Heng Yeo, and Chao Shin LIU Journal Article

Information Systems Project Abandonment: A Case of Political Influence by the Stakeholders, Gary Shan Chi PAN and Donal Flynn Journal Article

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Integrating a Virtual Learning Environment into an Introductory Accounting Course: Determinants of Student Motivation, Paul De Lange, Themin SUWARDY, and F. Mandovo Journal Article

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Intellectual Capital and Traditional Measures of Corporate Performance, S. Firer and S. Mitchell Williams Journal Article

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International Comparative Analysis of the Association between Board Structure and the Efficiency of Value Added by a Firm from its Physical Capital and Intellectual Capital Resources, C. W. P. Ho and S. Mitchell Williams Journal Article

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International Comparative Analysis of the Association between Board Structure and the Efficiency of Value Added by a Firm from its Physical Capital and Intellectual Capital Resources: A Reply, C. W. P. Ho and S. Mitchell Williams Journal Article

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Interpretation of Tax Statutes, Wee Liang TAN Book Chapter

Investigating Managerial Performance and a System of Budget-Related Behavior Dimensions, John Joseph Williams Conference Paper

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Issuing stock recommendations: Theory and evidence, Xia CHEN and Qiang CHENG Report

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IT Projects: Evaluation, Outcomes and Impediments, Themin SUWARDY, A. Sohal, Janek Ratnatunga, and G. Speight Journal Article

Learning from Postmortem Analyses to Eliminate Electronic Commerce Project Abandonment, Gary Shan Chi PAN and Donal Flynn Book Chapter

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Level of Economic Development of a Firms Country of Domicile and the Patterns in Stock Market Reaction Surrounding US Earnings Announcements: A Test of the Global Market Segment Hypothesis, Tony Kang Journal Article

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Performance Measures in the Media and Software Division of Kao (Singapore) Private Limited, Nam Sang CHENG, Li Li ENG, Y. T. Mak, and Chee Leong Chong Journal Article

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The Architecture of Management Accounting Systems Change: A Multidimensional Approach, John Joseph WILLIAMS and Alfred E. SEAMAN Journal Article

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The Association between Legal Regime and the Value-Relevance of Accounting Information: A Japan-U.K. Comparison, Tony Kang Journal Article

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The Effects of Legal Regime on the Patterns of Stock Returns around ADR Earnings Announcements, Tony Kang Journal Article

The Importance of Board Size, Yuanto KUSNADI and Y. T. Mak Magazine Article

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The market perception of corporate claims, Qiang CHENG, Peter Frischmann, and Terry Warfield Journal Article

The New Auditor Independence Requirements in Sinagpore: Academic Accountants Perspective, Joanne Siok Wan Tay Journal Article

Submissions from 2002

Buying at Market Lows: An Empirical Analysis of Various Portfolio Strategies’ Performance since Sep 11, Kevin OW YONG Magazine Article

Is Uncertainty About Future Earnings Higher for Emerging Economy Enterprises?, Tony Kang Conference Paper

Making Sense of Numbers: Contemporary Performance and Valuation Metrics, Kevin OW YONG Magazine Article

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Structural analysis of audit evidence using belief functions, Hai LU and Hai LU Journal Article

Trade Credit Management: A Comparative Study among Practices in US, UK and Australia, Richard Pike, Nam Sang CHENG, Karen Cravens, and Dawne Lamminmaki Conference Paper

Integrating the World Wide Web into an Introductory Accounting Course: An Assessment of Learning Outcomes, Paul De Lange and Themin SUWARDY Conference Paper

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Additional Evidence on the Association between Director Stock Ownership and Incentive Compensation, Chih-Ying CHEN Journal Article

An Integrated Framework for Information Systems Project Abandonment, Gary Shan Chi PAN Conference Paper

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Different Approaches to Evaluation of Information Systems, Gary PAN Conference Paper

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Gaining Knowledge from Postmortem Analyses to Eliminate Electronic Commerce Project Abandonment, Gary Shan Chi PAN and Donal Flynn Conference Paper

Information Systems Project Abandonment: A Case of Political Influence by the Stakeholders, Gary Shan Chi PAN and Donal Flynn Conference Paper

Creative Accounting: The Numbers Game, Themin SUWARDY Magazine Article

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Abnormal accrual-based anomaly and managers’ motivations to record abnormal accruals., Xia CHEN and Qiang CHENG Report

Accounting Conservatism and the Value of Accounting Reports for Incentive Contracting in Moral Hazard Settings with Limited Liability and Risk-Neutrality, Young Koan KWON Conference Paper

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An Economic Analysis of Life Insurance Company Expenses, Dan SEGAL Journal Article

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Corporate Focus versus Diversification: The Role of Growth Opportunities and Cashflow, Chee Yeow LIM, Stephen Ferris, Nilanjan Sen, and Gillian Hian Heng Yeo Journal Article

Credit and Charge Card Selection in Singapore, Ramin Cooper Maysami and John Joseph Williams Conference Paper

Evidence of Method Effects in Budget-Related Behavior Research, Alfred E. Seaman and John Joseph Williams Conference Paper

Evidence of Method Effects in Budget-Related Behavior Research, Alfred E. Seaman and John Joseph Williams Journal Article

Evidence of Method Effects in Budget-Related Behavior Research, Alfred E. Seaman and John Joseph Williams Journal Article

Evidence of Method Effects in Budget-Related Behavior Research (Best Paper Award), Alfred E. Seaman and John Joseph Williams Conference Paper

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Management Accounting Systems Change and Departmental Performance: The Influence of Managerial Information and Task Uncertainty, John Joseph Williams and Alfred E. Seaman Journal Article

Momentum Strategies: Evidence from Pacific Basin Stock Market, Yuanto KUSNADI and Allaudeen Hameed Journal Article

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Recent Developments in Corporate Governance in Singapore, Yang Hoong PANG and Kwong Sin LEONG Book Chapter

Small is Beautiful: The Case For Smaller Boards, Yuanto KUSNADI and Y. T. Mak Magazine Article

Surviving the Asian Financial Crisis: The Status of South Korea's Banking Sector, John Joseph Williams and Ramin Cooper Maysami Journal Article

Thailand's Lanquishing Debt Restructuring: The Banking and Corporate Sectors Revisited, John Joseph Williams and Ramin Cooper Maysami Journal Article

Thailand's Securities Market: Plotting New Directions, Ramin Cooper Maysami and John Joseph Williams Journal Article

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The Influence of Corporate Governance Mechanisms on the Quality of Financial Reporting and Auditing: Perceptions of Auditors and Directors in Singapore, J. Goodwin and Jean Lin SEOW Journal Article

Submissions from 2001

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Book Value, Residual Earnings, and Equilibrium Firm Value with Asymmetric Information, Young Koan KWON Journal Article