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 1990

Audit Qualifications of Singapore Companies Listed on the Stock Exchange of Singapore, See Liang FOO, Chai Lian Teo, S. Chong, and D. H. Hooi Book

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Budget-Related Behavior in Public Sector Organizations: Some Empirical Evidence, John Joseph Williams, N.B. Macintosh, and John Moore Journal Article

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Canadian Academic Accountants' Productivity: A Survey of 10 Referred Publications 1978-1988, A. Richardson and John Joseph Williams Journal Article

Entrepreneur Behaviour: A Framework for Research, Soo Chiat Hwang Conference Paper

How Socially Inclined is Corporate Reporting in Singapore?, See Liang FOO and M.S. TAN Book

Internal Audit: An Effective Tool against Fraud?, See Liang FOO and Chai Lian Teo Journal Article

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La productivite des professeurs de comptabilite au Canada: depouillement de 10 publications specialisees, 1976-1989, A. Richardson and John Joseph Williams Journal Article

Policy Options for Singapore Economy [book review], See Liang FOO Book Review

Random Walks on the Stock Exchange of Singapore, Soo Chiat HWANG and A. Finn Book Chapter

The Evolution of Corporate Accounting in Singapore, R. J. Briston and See Liang FOO Journal Article

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The Unqualified Audit Report: Some Misconceptions in Investment Analysis and Management, See Liang FOO and Aik Meng LOW Book Chapter

The Work Values of Middle Level Managers in Singapore, Soo Chiat HWANG Conference Paper

Submissions from 1989

Domestic Entrepreneurship in Singapore: The Challenge of an Integration Gap, Teck Meng TAN, Meng Hye LEE, and C. Oliga John Journal Article

Management Fraud in Singapore: An Empirical Study, See Liang FOO and Chai Lian Teo Journal Article

Auditors' Liability: Is It a Minefield?, See Liang FOO Journal Article

Entrepreneurship in Singapore for the 1990s, C. Oliga John and Teck Meng Tan Conference Paper

Fraud and the Auditor: The Implications of the Proposed Companies (Amendment) Act 1989, See Liang FOO and Chai Lian Teo Journal Article

Towards National Harmonization of Accounting Semantics, Meng Hye LEE, C. Oliga John, and Teck Meng TAN Conference Paper

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Financial reporting practices of Singapore incorporated companies listed on the stock exchange, Brian Andrew, See Weng Fong, Michael Tin Hua GAN, Kwong Sin LEONG, Richard LOW, and Yang Hoong PANG Book

Taking the Editor's Rejection Letter as an Acceptance: A Personal Case Study, John Joseph Williams Conference Paper

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Differential Perceptions in Auditing Terms, Pearl TAN, Hian Chye KOH, and Aik Meng LOW Journal Article

Government Auditing in Singapore, See Liang FOO Journal Article

How Old Is the Auditing Profession in Singapore?, See Liang FOO Journal Article

Auditor Displacement: Should the Reasons Be Disclosed?, See Liang FOO Journal Article

Canadian Academic Accountants' Productivity: A Survey of 10 Referred Publications: 1978-1988, John Joseph Williams and A. Richardson Conference Paper

Developing Domestic Entrepreneurship Skills in Singapore, Teck Meng TAN, Meng Hye LEE, and C. Oliga John Conference Paper

Easing Entrepreneurial Burdens: Demystification of Accounts by a Standard Chart of Accounts, Teck Meng Tan, C. Oliga John, and Meng Hye Lee Conference Paper

Marketing Singapore Strategically as a Tourist Destination, B. C. Ghosh, Teck Meng Tan, and Wai Kong Wong Conference Paper

Auditor's Liability to Third Party, Some Recent Developments, See Liang FOO Journal Article

An Ethno-Methodological Approach to Domestic Harmonization of Accounting, C. Oliga John, Meng Hye LEE, and Teck Meng TAN Conference Paper

Peer Review: a Professional Reality, See Liang FOO Journal Article

Regression Analysis in Auditing, Teck Min Choo, Pearl Hock Neo TAN, and Hian Chye KOH Journal Article

Measures of Productivity, Aik Meng LOW, Teng Aun KHOO, and Hian Chye KOH Journal Article

How Socially Inclined Is Corporate Reporting in Singapore?, See Liang FOO and M.S. TAN Journal Article

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Accrual versus Cash-Basis Accounting Methods: An Agency-Theoretic Comparison, Young Koan KWON Journal Article

Reporting Financial Information by Segment, Teck Meng TAN, Hian Chye Koh, and Pearl Hock Neo TAN Journal Article

What Do Your Financial Statements Tell About Your Company's Position and Performance?, Hian Chye Koh, Meng Hye LEE, Aik Meng LOW, and Teck Meng TAN Book

Submissions from 1988

Are Litigation Disclosures Adequate?, See Liang FOO Journal Article

The Meaning of Audit Report: Some Misconceptions, Aik Meng LOW and See Liang FOO Journal Article

Factors Influencing the Audit Quality and the Selection of Auditors, Chai Lian Teo and See Liang FOO Journal Article

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

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

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

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

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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

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

Submissions from 1985

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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

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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

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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

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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

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

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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

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

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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