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.

Follow

Submissions from 1988

Mandatory Change of Auditors, Teck Meng TAN, Catherine LEE, and Lay Chin LOW Journal Article

The Qualifications of the Auditors and the Law in Singapore: A Historical Perspective, See Liang FOO Journal Article

A Comparative Study of Social Responsibility Reporting in Malaysia and Singapore, See Liang FOO and M. S. TAN Journal Article

Jungian Personality and Managers' Budgetary Behavior, N.C. Macintosh, John Joseph Williams, and John Moore Conference Paper

The Evolution of Management Accounting in Canada, John Joseph Williams Conference Paper

The Cost of Going Public: An Empirical Study of Accounting Treatment, See Liang FOO and S. L. Chan Journal Article

Accounting for Currency Devaluation: A Developing Country's Experience, See Liang FOO Journal Article

A Comparative Study of Accounting Education in Indonesia and Singapore, R.J. Briston and See Liang FOO Conference Paper

Disclosure of Litigation: An Empirical Comparative Study, See Liang FOO and C.T. GOH Conference Paper

Do Publicly Listed Companies Displace Auditors?, See Liang FOO and Chai Lian Teo Conference Paper

Government Accounting in Singapore, See Liang FOO Journal Article

The Expectation Gap between Investment Analysis and Auditors: Some Empirical Evidence, Aik Meng LOW, See Liang FOO, and Hian Chye KOH Journal Article

Auditors Rotation: Benefit and Cost, See Liang FOO and Chai Lian Teo Journal Article

Effect of Previous Accounting Education on Undergraduate Financial Accounting Examination Performance, Teck Meng TAN, Sow Lin Chan, and Hung Tong TAN Journal Article

Link

Accounting Education Systems in South-East Asia: The Indonesian and Singapore Experiences, See Liang FOO Journal Article

Link

A Note on Matching Control System Implications with Organizational Characteristics: ZBB and MBO Revisited, John Joseph Williams and C. R. Hinings Journal Article

Link

Costly Public Information: Optimality and Comparative Statics, Young Koan KWON and P. Newman Book Chapter

Link

Disclosure when the Market is Unsure of Information Endowment of Managers, Young Koan KWON Journal Article

Do Audit Reports Have Predictive Power?, See Liang FOO and Chai Lian Teo Journal Article

Submissions from 1987

Reliability of Chairman's Statements in Annual Reports of Listed Companies for Forecasting Company Profitability, Teck Meng TAN Journal Article

Reliability of Chairman's Statements in Annual Reports of Listed Companies for Forecasting Company Profitability, Teck Meng TAN Journal Article

Some Evidence on the Reliability of Profits and Dividends Forecasts in Prospectuses, Teck Meng TAN Journal Article

Failed Companies: Are Auditors Doing Enough?, See Liang FOO and Chai Lian Teo Journal Article

Should Accountants Advertise?, Teck Meng TAN and Aik Meng LOW Journal Article

Accounting Education in Indonesia: Comparative International Accounting Educational Standards, R. J. Briston, See Liang FOO, and H. Yunus Book

Audit Qualifications of Malaysian Companies Listed on the Stock Exchange of Singapore, S. Chong, See Liang FOO, and Chai Lian Teo Journal Article

Do Financial Distressed Companies Submit Audit Reports on Time?, See Liang FOO Journal Article

A Survey of Audit Reports of Malaysian Companies Listed on the Stock Exchange of Singapore, See Liang FOO Journal Article

Submissions from 1986

Who Audits Singapore?, Sebastian Chong, Hin Dong Ho, Patricia Mui Siang TAN, Teck Meng TAN, and M C Wells Conference Paper

Factors Affecting Audit Fees in Singapore, Teck Meng TAN, Hian Chye Koh, Seow Kuan TAN, and Gillian Hian Heng Yeo Conference Paper

Forecasts in Corporate Reports: State of the Art, Teck Meng TAN and Peow Ling PANG Journal Article

Accounting for Tax: A Singapore Perspective, Michael Tin Hua GAN, Kwong Sin LEONG, and Richard LOW Journal Article

Do Audit Qualifications Lead to Auditor Displacement?, Sebastian Chong and See Liang FOO Journal Article

Link

Who Audits Singapore?, Sebastian Chong, Hin Dong Ho, Mui Seng TAN, Teck Meng TAN, and M C Wells Book

Submissions from 1985

Link

Derivation of the Capital Asset Pricing Model without Normality or Quadratic Preference: A Note, Young Koan KWON Journal Article

A Disclosure Model: Accounting for Reserves in Singapore, Michael Tin Hua GAN, Kwong Sin LEONG, and Richard LOW Journal Article

Japanese Management and Accounting: A Paradox, Teck Meng TAN Journal Article

Rational Calculation and Missing Values: The Search for Successful ZBB Implementation, John Joseph Williams Conference Paper

Defects of Tax Effect Accounting, Teck Meng TAN and Hian Chye Koh Journal Article

Economics of Prices and Qualities with Costly Search, Young Koan KWON Conference Paper

PDF

Integrating zero-base budgeting with management-by-objectives: An empirical inquiry, John Joseph WILLIAMS, James D. NEWTON, and Eric A. Morgan Journal Article

Management Accounting Techniques in a Developing Country: The Singapore Experience, R. Maschmeyer and Soo Chiat HWANG Conference Paper

Link

The Integration of Zero-Base Budgeting with Management-by-Objectives: An Empirical Inquiry, John Joseph Williams, J. D. Newton, and E. A. Morgon Journal Article

Submissions from 1984

The Role of Management Accountant, Soo Chiat HWANG Journal Article

Japanese Management and Accounting: A Paradox, Teck Meng TAN Journal Article

Segment Information Disclosure: Relevance and Usefulness, Teck Meng TAN Journal Article

Discussant to Managerial Accounting Guidelines, John Joseph Williams Conference Paper

Rational Calculation and Missing Values: The Search for Successful ZBB Implementation, John Joseph Williams Conference Paper

A New Perspective on the Evolution of Double-Entry Accounting, John Joseph Williams Book Chapter

Arbitrage, Exact Pricing, and Factor Structure, Young Koan KWON Conference Paper

Link

Ex Ante Randomization in Agency Models, Young Koan KWON, J. Fellingham, and P. Newman Journal Article

Submissions from 1983

Budgetary Control for Marketing Function, Soo Chiat HWANG Journal Article

Environmental and Systems Characteristics: Influences on Designing a Budgeting System, John Joseph Williams Journal Article

Link

On Negligibility of Asset-Specific Risks at the Capital Market Equilibrium, Young Koan KWON Journal Article

Link

Random Walks on the Stock Exchange of Singapore, Soo Chiat HWANG and F. Finn Journal Article

The Value Added Statement in Singapore, Soo Chiat HWANG and P. Sutcliffe Journal Article

Link

Conflict Dissolution by Reframing Game Payoffs using Linear Perturbations, Young Koan KWON and P. L. Yu Journal Article

Link

Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Information System, John Joseph Williams Book Chapter

Submissions from 1982

An Investigation into the Relevance and Usefulness of Segment Information Disclosure to Users of Annual Reports, Teck Meng TAN Book

An Investigation into the Relevance and Usefulness of Segment Information Disclosure to Users of Annual Reports, Teck Meng Tan Conference Paper

Agency Theory with Multiplicative Preferences, Young Koan KWON, J. Fellingham, and P. Newman Conference Paper

Conflict Dissolution by Reframing Game Payoffs: An Introduction, Young Koan Kwon Conference Paper

On the Theory of Information with Rational Expectations, Young Koan KWON Conference Paper

Link

Private Versus Public Production of Information, Young Koan KWON Journal Article

Submissions from 1981

Harmonisation of Accounting in the EEC: Problems and Progress, Teck Meng TAN Journal Article

PDF

Designing a Budgeting System with Planned Confusion, John Joseph WILLIAMS Journal Article

Super-Corporations and Multi-Nationals in Less Developed Countries, Teck Meng TAN Journal Article

Link

Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System, John Joseph Williams Journal Article

Submissions from 1980

An Evaluation of Aas3-Accounting for Company Income Tax, Teck Meng Tan Journal Article

Cash Flowing Accounting?, Teck Meng TAN Journal Article

Employee Related Issues in Company Reports, Teck Meng Tan Journal Article

Employee Related Issues in Company Reports, Teck Meng TAN Journal Article

Submissions from 1979

Fraud - Liability of Auditors, Singapore Society of Accountants, Tin Hua, Michael Gan Conference Paper

PDF

Stochastic dominance and information value, Young Koan KWON, John C. FELLINGHAM, and D. Paul NEWMAN Journal Article

Submissions from 1978

A New Perspective on the Evolution of Double-Entry Accounting, John Joseph Williams Journal Article

Submissions from 1977

A Controversy over the Expected Behavior of Deferred Tax Credits, John Joseph Williams, K.W. LANTZ, and A. G. SNYIR Journal Article

Link

Stabilization through Taxation in N-Person Games, Young Koan KWON and P. L. Yu Journal Article

Submissions from 1975

Link

Behavior of Phi-Bounded Harmonic Functions at the Wiener Boundary, Young Koan KWON Journal Article

Submissions from 1974

A Counterexample in the Classification of Open Riemann Surfaces, Young Koan Kwon Journal Article

Bounded Solutions of the Equation ?U = Pu on a Riemannian Manifold, Young Koan Kwon Journal Article

Link

Counterexamples for the Space of Minimal Solutions of the Equation? U = Pu on a Riemann Surface, Young Koan KWON and J. SCHIFF Journal Article

Submissions from 1973

Bounded Harmonic but No Dirichlet-Finite Harmonic, Young Koan KWON Journal Article

Hd-Minimal but No Hd-Minimal, Young Koan Kwon Journal Article

Strict Inclusion O HB < O HD for All Dimensions, Young Koan KWON Journal Article

Submissions from 1971

Link

Behavior of Biharmonic Functions on Wiener's and Royden's Compactifications, Young Koan Kwon, L. Sario, and B. Walsh Journal Article

PDF

Bounded Energy-Finite Solutions of Delta U=Pu on a Riemannian Manifold, Young Koan KWON, J. Schiff, and L. Sario Journal Article

Harmonic Functions on Subregion of a Riemannian Manifold, Young Koan KWON and L. Sario Journal Article

Relationship of Business School with Business Community, Regional Conference of Business Schools, Michael Tin Hua GAN Conference Paper

Royden Compactification of Harmonic Spaces, Young Koan KWON Journal Article

The P-Harmonic Boundary and Energy-Finite Solutions of Delta U=Pu, Young Koan KWON, J. Schiff, and L. Sario Journal Article

The P-Singular Point of the P-Compactification For Ab-Pu1, Young Koan KWON and L. Sario Journal Article

Submissions from 1970

A Maximum Principle for Bounded Harmonic Functions on Riemannian Spaces, Young Koan KWON and L. Sario Journal Article

A Maximum Principle for Dirichlet-Finite Harmonic Functions on Riemannian Spaces, Young Koan KWON and L. Sario Journal Article

Submissions from 1969

Link

Remarks on Linear Equations in Banach Space, Young Koan KWON and R. Redheffer Journal Article