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 2021

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Adopting a risk-intelligent approach to digital transformation: Four traits of digitally mature organisations, Clarence GOH, Gary PAN, Poh Sun SEOW, Yuanto KUSNADI, Seah Gek CHOO, and Cheryl LIM Report

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Local political corruption and M&As, Chun LIU, Yang CHEN, Shanmin LI, Liang SUN, and Mengjie YANG Journal Article

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Non-GAAP earnings and stock price crash risk, Charles HSU, Rencheng WANG, and Benjamin C. WHIPPLE Working Paper

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What are the four traits of digitally mature organizations?, Clarence GOH, Gary PAN, Poh Sun SEOW, Yuanto KUSNADI, and Gek Choo Shirlena TAN Magazine Article

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Creating exceptional customer experience with data, Themin SUWARDY and Melvin YONG News Article

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Essence of partnership management in project-based learning: Insights from a university’s global project programme, Gary PAN; Poh Sun SEOW; SHANKARARAMAN, Venky; and Kevin KOH Journal Article

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Robust and ethical data governance critical to growth in digital age, Themin SUWARDY and Melvin YONG News Article

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Trust in Fair Value Accounting: Evidence from the Field, Clarence GOH, Chu Yeong Lim, Jeffery Ng, Gary PAN, and Kevin Ow Yong Journal Article

Managerial liability and corporate innovation: Evidence from a legal shock, Xin WANG, Yongxin XU, Liandong ZHANG, and Gaoping ZHENG Journal Article

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Public audit oversight and the originate-to-distribute model, Daniel AOBDIA, Yiwei DOU, and Jungbae KIM Journal Article

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The impact of CEO/CFO outside directorships on auditor selection and audit quality, Jaeyoon YU, Byungjin KWAK, Myung Seok PARK, and Yoonseok ZANG Journal Article

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Digital innovation: A catalyst and enabler of achieving business sustainability, Clarence GOH; Gary PAN; Poh Sun SEOW; and SHANKARARAMAN, Venky Book Chapter

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Embracing digital transformation in accounting and finance, Poh Sun SEOW, Clarence GOH, Gary PAN, Melvin YONG, and Joanna CHEK Edited Book

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Future-ready accountant: Upskilling and life-long learning in the age of digital transformation, Yuanto KUSNADI and Gary PAN Blog Post

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Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae B. KIM Journal Article

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Preparing accountants of the future: A programme in accounting data and analytics, Poh Sun SEOW, Clarence GOH, and Gary PAN Book Chapter

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Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency, Harald J. AMBERGER, Kevin S. MARKLE, and Daniel M. P. SAMUEL Journal Article

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Students’ evaluation of teaching in the project-based learning programme: An instrument and a development process, Gary PAN, Venky SHANKARARAMAN, Kevin KOH, and Sandy GAN Journal Article

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Terrorist attacks, managerial sentiment, and corporate disclosures, Wen CHEN, Haibin WU, and Liandong ZHANG Journal Article

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Analyst teams, Bingxu FANG and Ole-Kristian HOPE Journal Article

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Generalist versus specialist CEOs and acquisitions: Two-sided matching and the impact of CEO characteristics on firm outcomes, Guoli CHEN, Sterling HUANG, and Philipp MEYER-DOYLE Journal Article

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Labor market mobility and expectation management: Evidence from enforceability of noncompete provisions, Michael TANG, Rencheng WANG, and Yi ZHOU Journal Article

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Using Excel to teach simulation for management accounting, Clarence GOH, Poh Sun SEOW, and Gary PAN Journal Article

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An experiential-learning approach for delivering an accounting analytics capstone course, Poh Sun SEOW, Gary PAN, and Clarence GOH Journal Article

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The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings, Yoojin LEE, Shaphan NG, Terry SHEVLIN, and Aruhn VENKAT Journal Article

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An exploration into key roles in making project-based learning happen: Insights from a case study of a university, Gary PAN; Poh Sun SEOW; SHANKARARAMAN, Venky; and Kevin KOH Journal Article

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Business combinations under common control (Part 2), Pearl Hock-neo TAN, Chu Yeong LIM, and Tracey Chunqi ZHANG Magazine Article

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Enhancing cultural intelligence and digital literacy in accounting education: Insights from a university’s global student consulting programme, Clarence GOH, Yuanto KUSNADI, Gary PAN, and Poh Sun SEOW Journal Article

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Gearing up higher education for a more resilient future post COVID-19, Themin SUWARDY, Avantika TOMAR, and Neemee DAS Journal Article

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Generalist CEOs and audit pricing, Zhiming MA, Rencheng WANG, and Kaitang ZHOU Journal Article

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Happy analysts, Ole-Kristian HOPE, Congcong LI, An-Ping LIN, and MaryJane RABIER Journal Article

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The role of convex equity incentives in managers’ forecasting decisions, Young Jun CHO, David TSUI, and Holly I. YANG Journal Article

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Business combinations under common control (Part 1), Pearl Hock-neo TAN, Chu Yeong LIM, and Tracey Chunqi ZHANG Magazine Article

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Corporate in-house tax departments, Xia CHEN, Qiang CHENG, Travis CHOW, and Yanju LIU Journal Article

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Partnership management can enhance universities’ project-based learning, Clarence GOH and Gary PAN News Article

SMU challenge mobile-gaming app, Poh Sun SEOW, Suay Peng WONG, and Sterling HUANG Software

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Cryptocurrency framework, Pearl Hock-neo TAN and Tracey Chunqi ZHANG Magazine Article

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Do innovative firms communicate more? Evidence from the relation between patenting and management guidance, Sterling HUANG, Jeffrey NG, Tharindra RANASHINGHE, and Mingyue ZHANG Journal Article

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Examining the phenomenon of rounding in analysts’ EPS forecasts: Evidence from Singapore, Clarence GOH Journal Article

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Forensic analytics using cluster analysis: Detecting anomalies in data, Clarence GOH, Benjamin Huan Zhou LEE, Gary PAN, and Poh-Sun Seow Journal Article

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Mitigating financial fraud risk with data analytics, Clarence GOH and Gary PAN Magazine Article

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Accounting quality and debt concentration, Ningzhong LI, Yun LOU, Clemens A. OTTO, and Regina WITTENBERG-MOERMAN Journal Article

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How do accounting practices spread? An examination of law firm networks and stock option backdating, Patricia M. DECHOW and Samuel T. TAN Journal Article

Submissions from 2020

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Assessment and student motivations through the lens of agency theory, Prasart JONGJAROENKAMOL Working Paper

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Contracting and reporting conservatism around a change in fiduciary duties, Daniel BENS, Sterling HUANG, Liang TAN, and Wan WONGSUMWAI Journal Article

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Feedback on the International Accounting Standards Board Discussion Paper on Business Combinations—Disclosures, Goodwill and Impairment, Pearl Hock-neo TAN Report

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How to prepare young finance & accounting professionals for digital revolution, Clarence GOH, Gary PAN, and Chi Kwan YUEN Magazine Article

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International tax competition and foreign direct investment in the Asia-Pacific region: A panel data analysis, Chengwei XU and Alfred M. WU Journal Article

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Students can still assimilate different cultures via virtual learning, Yuanto KUSNADI and Gary PAN News Article

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Applying visual analytics to fraud detection using Benford's law, Clarence GOH Journal Article

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GDP growth incentives and earnings management: evidence from China, Xia CHEN, Qiang CHENG, Ying HAO, and Qiang LIU Journal Article

IAS 38 in a time of coronavirus, Pearl Hock-neo TAN Magazine Article

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Politically connected governments, Christine CUNY, Jungbae KIM, and Mihir N. MEHTA Journal Article

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Should non-audit service prohibitions be further strengthened in Singapore?, Clarence GOH, Gary PAN, and Chi Kwan YUEN Magazine Article

Insights into accounting education in a COVID-19 world: Singapore, Themin SUWARDY Journal Article

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Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI Journal Article

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Differences in the reliability of fair value hierarchy measurements: A cross-country study, Chu Yeong LIM, Gary PAN, and Kevin OW YONG Journal Article

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Discretionary dissemination on Twitter, Richard M. CROWLEY, Wenli HUANG, and Hai LU Working Paper

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The effects of MiFID II on sell-side analysts, buy-side analysts, and firms, Bingxu FANG, Ole-Kristian HOPE, Zhongwei HUANG, and Rucsandra MOLDOVAN Journal Article

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企业如何与大学合作开发网上业务?[How companies cooperate with universities to develop online business?], Yuanto KUSNADI News Article

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Does media exposure affect financial reporting quality through auditors?, Steven F. CAHAN, Chen CHEN, and Rencheng WANG Journal Article

Institutional cross ownership of peer firms and investment sensitivity to stock price, Young Jun CHO and Holly I. YANG Working Paper

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CFOs play crucial role in surviving Covid-19 crisis, Themin SUWARDY News Article

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China's anti‐corruption campaign and financial reporting quality, Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Journal Article

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Gender and beauty in the financial analyst profession: Evidence from the United States and China, Congcong LI, An-ping LIN, Hai LU, and Kevin VEENSTRA Journal Article

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Leveraging digital technology to transform accounting function: Case study of a SME, Gary PAN and Benjamin LEE Journal Article

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Short sellers and long‐run management forecasts, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE Journal Article

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Developing online business strategy with millennials through partnership with university, Yuanto KUSNADI and Gary PAN News Article

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Digitalisation of SMEs in Singapore: An institute of higher learning-enterprise partnership model, Benjamin Huan Zhou LEE and Gary PAN Journal Article

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Does litigation deter or encourage real earnings management, Sterling HUANG, Sugata ROYCHOWDHURY, and Ewa SLETTEN Journal Article

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Audit profession must rid ‘overworked, underpaid’ image to attract best talent, Chi Kwan YUEN, Gary PAN, and Clarence GOH Magazine Article

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Dynamic auditor competition and audit quality in the United States, Arum CHOI, Jeong-Bon KIM, and Yoonseok ZANG Journal Article

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Text analytics, NLP, and accounting research, Richard M. CROWLEY Presentation

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Family entrenchment and internal control: Evidence from S&P 1500 firms, Xia CHEN, Mei FENG, and Chan LI Journal Article

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What are you saying? Using topic to detect financial misreporting, Nerissa C. BROWN, Richard M. CROWLEY, and W. Brooke ELLIOTT Journal Article

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An illustrative explanation of changes in ownership interests, Pearl Hock-Neo TAN Magazine Article

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A review of the active learning curriculum in Management Accounting using the Felder and Soloman’s Index of Learning Styles (ILS), Suay Peng WONG and Loon Beng Angela KOH Conference Proceeding Article

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Consequences of disclosing clinical trial results: Evidence from the food and drug administration amendments act, Thomas BORVEAU, Vedran CAPKUN, and Yin WANG Working Paper

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Happy analysts, Ole-Kristian HOPE, Congcong LI, An-Ping LIN, and MaryJane RABIER Working Paper

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(When) Does transparency hurt liquidity?, Karthik BALAKRISHNAN, Aytekin ERTAN, and Yun Je LEE Working Paper

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Cross-industry information sharing and analyst performance, Allen HUANG, An-ping LIN, and Amy ZANG Working Paper

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Information externalities and voluntary disclosure: Evidence from a major customer’s earnings announcement, Young Jun Cho, Yongtae KIM, and Yoonseok ZANG Journal Article

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The relevance of non-financial key performance indicators, Bingxu FANG, Partha MOHANRAM, and Dushyant VYAS Report

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Using online tutorials to teach the accounting cycle, Tracey Chunqi ZHANG, Lay Chin LOW, and Poh Sun SEOW Journal Article

Submissions from 2019

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Chief financial officer demographic characteristics and fraudulent financial reporting in China, Jinghui SUN, Pamela KENT, Baolei QI, and Jiwei WANG Journal Article

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Regulations and brain drain: Evidence from Wall Street star analysts’ career choices, Yuyan GUAN, Congcong LI, Hai LU, and Franco WONG Journal Article

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Riding the blockchain mania: Public firms’ speculative 8-K disclosures, Pengkai LIN Journal Article

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Examining learning transformation in project-based learning process, Gary PAN, Poh Sun SEOW, and Grace KOH Journal Article

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Spillover effects of clients’ tax enforcement on financial statement auditors: Evidence from a discontinuity design, Travis K. CHOW, Jeffrey PITTMAN, Muzhi WANG, and Le ZHAO Working Paper

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That could have been me: Director deaths, mortality salience and CEO prosocial behavior, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article

Financial statements: Uses and limitations of valuation, Yew Kee HO, Themin SUWARDY, and Edmund KEUNG News Article

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More than the bottom line, Edmund KEUNG, Themin SUWARDY, and Yew Kee HO News Article

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Understanding the connection of performance and Z-scores for manufacturing firms in South Korea, S.L. FOO and SHAAKALYA PATHAK Journal Article

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An examination of corporate performance and Altman Z-Scores of Indian manufacturing firms, See Liang FOO and Shaakalya PATHAK Journal Article

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Deciphering financial statements in annual reports, Themin SUWARDY, Yew Kee HO, and Edmund KEUNG News Article

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Do firms manage their CSR reputation? Evidence from Twitter, Richard M. CROWLEY, Wenli HUANG, Hai LU, and Wei LUO Working Paper

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Family firms and labor market regulation, Morten BENNEDSEN, Sterling HUANG, Hannes F. WAGNER, and Stefan ZEUME Journal Article

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Political connections and the value of cash holdings, Yuanto KUSNADI Journal Article

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Studying the relationship between Japanese firms' corporate health and results, See Liang FOO and Shaakalya PATHAK Journal Article

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The minimum wage and corporate tax planning, Xiaoxi LI, Chee Yeow LIM, and Yanping XU Working Paper