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 2001

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

Accounting in the Asia-Pacific Region, See Liang FOO Book Review

How Effective Are Audit Committees in Singapore, Soo Chiat HWANG, Kwong Sin LEONG, and Yang Hoong PANG Journal Article

Motives for Offering Trade Credit: Theory and Evidence, Richard Pike and Nam Sang CHENG Conference Paper

Neural Networks: Promise in Accounting and Finance and Trade Debtors Classification, Nam Sang CHENG, Richard Pike, and L Chadwick Journal Article

What is an asset: Is a kegal definition tractable?, Yang Hoong PANG and Yang Hoong PANG Journal Article

Audit Qualifications of Private Companies in Singapore, K.N. Chew, R. C. Clift, and See Liang FOO Journal Article

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Business Opportunities in Indonesia, Teck Meng TAN, Aik Meng LOW, John Joseph Williams, and Teck Min CHOO Book

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Business Opportunities in the New South Africa, Teck Meng TAN, Aik Meng LOW, John Joseph Williams, and Yuwei SHI Book

Corporate Governance in Singapore, J. Goodwin and Jean Lin SEOW Journal Article

Delivery of Accounting Subjects via the Internet: Student Perceptions, Themin SUWARDY and Paul De Lange Journal Article

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Indonesia: An Awakened Giant, Teck Meng TAN, Aik Meng LOW, John Joseph Williams, and Teck Min Choo Book Chapter

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Japan-ASEAN Relations: Implications for Business, Teck Meng TAN, Teck Min CHOO, John Joseph Williams, and Soon Beng CHEW Book

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Japan: Epitome of the Phoenix?, Teck Meng TAN, Teck Min CHOO, John Joseph Williams, and Soon Beng CHEW Book Chapter

Managing Trade Credit for Competitive Advantage: A Study of Large UK Companies, Richard Pike, Nam Sang CHENG, and L Chadwick Book

Roles and Functions of Audit Committees in Singapore, Soo Chiat HWANG, Kwong Sin LEONG, and Yang Hoong PANG Journal Article

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South Africa and African Renaissance: Unprecedented Challenges and Unparalleled Opportunities, Teck Meng TAN, Aik Meng LOW, John Joseph Williams, and Yuwei Shi Book Chapter

The Effects of Public Announcements of Bonus Issues: Is There a Correlation between the Abnormal Returns and Dividends?, See Liang FOO Journal Article

Submissions from 1997

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The Importance of Jiangsu's Economy in the Formation of Regional Pattern of the Emerging Chinese Market, Teck Meng TAN, Yong Cao, and Yinxing Hong Book Chapter

Greater Financial Disclosures in Singapore: Boon or Curse?, Teck Min Choo and Pearl Hock Neo TAN Journal Article

Using the Internet to Support Delivery of Accounting Subjects, Themin SUWARDY and Paul De Lange Conference Paper

A Discussion of ‘the Effects of Power Factors on Auditor Independence’, H. Y. E. Boo and Jean Lin SEOW Conference Paper

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An Analysis of Non-Mandatory Financial Disclosures in Singapore, Pearl Hock Neo TAN, Eng Juan NG, and Hian Chye KOH Journal Article

Evaluating Corporate Performance, Andrew LEE and G. Yeo Journal Article

Impact of Computers on Financial Markets: The Case of Electronic Foreign Exchange Broking in Singapore, Andrew LEE, B. S. LOW, and W. H. Watt Conference Paper

Use of Published Financial Statements by Individual Investors in Singapore, Kwong Sin LEONG and Yang Hoong PANG Journal Article

Day of the Week Effects on the SES, Kwong Sin LEONG and Yang Hoong PANG Magazine Article

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On Cost Tradeoffs Between Conservative and Market Value Accounting, Joseph Bachar, Nahum D. Melumad, and Guy Weyns Journal Article

Accounting for Swaps: A Separate Instruments Approach, Pearl Hock Neo TAN and Peter Lip-Nyean LEE Journal Article

Entrepreneurs, entrepreneurship and enterprising culture, Aik Meng LOW and Wee Liang TAN Book

Accounting Information System, Themin SUWARDY Book Chapter

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Business Opportunities in Vietnam, Teck Meng TAN, Aik Meng LOW, John Joseph Williams, Gilbert A. LEE, and Trankiem Luu Book

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Chapter 1, Teck Meng TAN and Soon Beng CHEW Book Chapter

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Empirical Investigation of the Factors Affecting Set Results, Chye Koh Hian and Teck Meng TAN Journal Article

Financial Reporting in the Pacific Asia Region, See Liang FOO Book

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Moderating Effects of Tolerance for Ambiguity and Risktaking Propensity on the Role Conflict-Perceived Performance Relationship: Evidence from Singapore Entrepreneurs, Hai Yap TEOH and See Liang FOO Journal Article

On cost tradeoffs between conservative and market value accounting, Guy Joseph Mathilde WEYNS; J, Bachar; and N. Melumad Journal Article

Pinetree Engineering Ptd Ltd: An Accounting Practice Set, Teng Aun KHOO, Clement TAN, Kah Kee CHEW, Michael Tin Hua GAN, and Siu Ella Book