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 2003

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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

Organizational Characteristics and Relative Weights on Divisional Performance Measures, Soongsoo (Sam) HAN and Taesik Ahn Journal Article

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Credit Management: An Examination of Policy Choices, Practices and Late Payment in Uk Companies, Richard Pike and Nam Sang CHENG Journal Article

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An investigation of goodwill accounting policy choice within a specific knowledge framework, Pearl H. N. TAN Journal Article

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Investors’ Trade Size and Trading Responses Around Earnings Announcements: An Empirical Investigation., Nilabhra BHATTACHARYA Journal Article

Report to the Singapore Exchange and Institute of Certified Public Accountants and the Annual Report Award Committee on the Perceptions of the Effectiveness of the Annual Report Award, TAN, Pearl Hock-Neo Report

Industry Competition and Information Technology Usage in Australian Industries, Themin Suwardy and Janek Ratnatunga Conference Paper

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The Demand for Accounting Conservatism for Management Control, Young Koan KWON, P. Newman, and Y. Suh Journal Article

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The Impact of Competition on Information Technology Usage: A Cross-Industry Study of Australian Listed Companies and Industries, Themin SUWARDY and Janek Ratnatunga Conference Paper

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The Key Success Factors, Distinctive Capabilities, and Strategic Thrusts of Top SMEs in Singapore, B. C. Ghosh, Wee Liang TAN, Teck Meng TAN, and Ben Chan Journal Article

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An Investigation of Goodwill Accounting Policy Choice within a Specific Knowledge Framework, Hock Neo, Pearl Tan Conference Paper

Assignment Generator, Supplemental Accounting Cycle Software, Themin SUWARDY Book

Book Values, Earnings, and Firm Valuation with Diverse Beliefs: An Extension of the Feltham-Ohlson Pricing Model, Young Koan KWON Conference Paper

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Business Oportunities in Thailand, John Joseph Williams and Ian Mc Govern Book

Business Opportunities in Mexico, John Joseph Williams and Ramin Cooper Maysami Book

Evidence of a Second-Order Factor in a System of Budget-Related Behavior Dimensions, Alfred E. Seaman and John Joseph Williams Conference Paper

Evidence of a Second-Order Factor in a System of Budget-Related Behavior Dimensions, John Joseph Williams and Alfred E. Seaman Conference Paper

National Policy and Structural Reform: Pillars of Stable Mexican Economic Growth, Ramin Cooper Maysami and John Joseph Williams Journal Article

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Predicting Change in Management Accounting Systems: National Culture and Industry Effects, John Joseph Williams and Alfred E. Seaman Journal Article

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The Demand for the UK Small Company Audit: An Agency Perspective, Jean Lin SEOW Journal Article

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The Impact of Deductibility Limits on Compensation Contracts: A Theoretical Examination, Robert M. Halperin, Young Koan KWON, and Shelley C. Rhodes-Catanach Journal Article

The Mexican Banking System: Struggle for Success, Ramin Cooper Maysami and John Joseph Williams Journal Article

Submissions from 2000

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Using Computer Generated Assignments to Enhance Learning, Themin Suwardy Presentation

Challenges Confronting Asia-Pacific Nations in the 21st Century, Teck Meng TAN Conference Paper

Asia-Pacific Telcos Face Increasing Business Risk, Andrew LEE, Yoshiyuki Iba, and Andrew Lally Magazine Article

Global Trends in Telecommunications: Credit Implications for Asia-Pacific Telcos, Andrew LEE, Yoshiyuki Iba, and Andrew Lally Conference Paper

Hong Kong and Singapore Telecom Industry: Similar Demographics, Different Potential, Andrew LEE and J. Bailey Conference Paper

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Recent Developments in Corporate Governance in Singapore, Yang Hoong PANG and Kwong Sin LEONG Conference Paper

The Relationship between CEO Attributes and Board Composition: Evidence from Singapore, Pearl Hock Neo TAN, Y. S. LIM, P. L. Png, and B. TAN Conference Paper

The Syme School of Accounting: A Case Study on Strategic Quality Management in an Internationalised University Department, Janek Ratnatunga, E Waldmann, and Themin Suwardy Conference Paper

Improving Upkeep Regimes-Corporate Governance: Setting New Benchmarks, Yang Hoong PANG and Kwong Sin LEONG Magazine Article

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Virtual auditing agents: The edgar agent challenge, Kay M. NELSON, Alex KOGAN, Rajendra P. SRIVASTAVA, Miklos VASARHELYI, and Hai LU Journal Article

Report to the Disclosure and Accounting Standards Committee on Derivatives and Financial Instruments, TAN, Pearl Hock-Neo Report

The Impact of Corporate Governance Mechanisms on the Prevention and Detection of Control Weaknesses, Fraud and Error: Perceptions of Auditors and Directors, J. Goodwin and Jean Lin SEOW Conference Paper

The Impact of Corporate Governance Mechanisms on the Prevention and Detection of Control Weaknesses, Fraud and Error: Perceptions of Auditors and Directors, J. Goodwin and Jean Lin SEOW Conference Paper

Book Values, Earnings, and Firm Valuation with Diverse Beliefs: An Extension of the Feltham-Ohlson Pricing Model, Young Koan KWON Conference Paper

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Business Opportunities in Argentina, Chile and Peru, John Joseph Williams and Roger Wright Book

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Business Opportunities in Israel and Egypt, John Joseph Williams and Leo Paul Dana Book

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Business Opportunities in Western Canada: British Columbia and Alberta, John Joseph Williams and Don MacLaurin Book

Corporate Governance in Singapore: Perceptions of Investors, Directors and Auditors, J. Goodwin and Jean Lin SEOW Journal Article

Managerial and Organizational Performance: Budget Related Linkages, Alfred E. Seaman and John Joseph Williams Conference Paper

Managerial and Organizational Performance: Budget-Related Linkages, Alfred E. Seaman and John Joseph Williams Conference Paper

Submissions from 1999

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On business education in Singapore: The past, the present and the future, Teck Meng TAN, Kwong Sin LEONG, and Yang Hoong PANG Journal Article

A Value Relevance Study of Alternative Goodwill Accounting Methods, Pearl Hock Neo TAN Conference Paper

Most Singapore Property Companies Display Aggressive Finances, Andrew LEE Magazine Article

Understanding and Using Accounting Information in the Revised Study Design, Themin SUWARDY and M Samy Conference Paper

Credit Management Policies and Practices in UK Companies: An Examination of Policy Choices and Late Payment, Richard Pike and Nam Sang CHENG Conference Paper

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Instructional case: Worldwide Shipping Corporation Ltd: Early or late adoption of a new international accounting Ssandard?, Pearl TAN and Peter LEE Journal Article

Successful It Implementation and Cas, A Sohal, Janek Ratnatunga, G Speight, and Themin Suwardy Journal Article

The Business of Business Education: The Singapore Perspective, Teck Meng TAN, Yang Hoong PANG, and Kwong Sin LEONG Conference Paper

The Scope of Accounting for Extraordinary Items, Eng Juan NG and Mei Fong Bernardine LOW Journal Article

Budget-Related Behavior: Resolving a Portion of the Performance Puzzle in the Management Accounting System, Alfred E. Seaman, Raymond Jr. Landry, and John Joseph Williams Journal Article

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Business Opportunities in Australia: South Australia and New South Wales, John Joseph Williams and Roger Marshall Book

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Business Opportunities in Northeastern China, John Joseph Williams, Soon Beng CHEW, Yong Cao, and Aik Meng LOW Book

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Business Opportunities in Sarawak, Sabah and Labuan, East Malaysia, John Joseph Williams, Sie Ting Lau, and Khee Giap TAN Book

Comparing Alternative Hedge Accounting Standards: Shareholders’ Perspective, Guy Joseph Mathilde WEYNS, Nahum D. Melumad, and Amir Ziv Journal Article

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European Union: Global Challenges and Opportunities for Business, John Joseph Williams, John F. Webster, and Alfred E. Seaman Book

Rational Delayed Responses to Earnings Announcements, Andrew LEE Journal Article

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Short Term Seasonalities on the Jakarta Stock Exchange, Yuanto KUSNADI and Kie Ann Wong Journal Article

Submissions from 1998

Management Education in Singapore: Historical Background and Future Directions, Teck Meng TAN, Yang Hoong PANG, and Kwong Sin LEONG Conference Paper

Management Education in Singapore: Past, Present and Possible, Teck Meng TAN Conference Paper

Corporate Governance in Singapore, J. Goodwin and Jean Lin SEOW Conference Paper

Determinants of Fair Value Accounting: The Singapore Context, Pearl Hock Neo TAN, S.H. Liew, H.L. LIM, and H.C. TAN Conference Paper

Disclosures Relating to Board Members, J. Goodwin and Jean Lin SEOW Journal Article