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 2019

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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

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Informativeness of the expanded audit report: Evidence from China, Beng Wee GOH, Jimmy LEE, Dan LI, and Muzhi WANG Working Paper

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善用数据分析提升企业决策质量 [Using data analysis to improve on quality of business solutions], Benjamin Huan Zhou LEE News Article

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Advanced financial accounting: An IFRS Standards approach, Pearl Hock-Neo TAN and Ee-Wen KUAH Book

Building ethical artificial intelligence, Clarence GOH, Gary PAN, Poh Sun SEOW, and Benjamin Huan Zhou LEE Book Chapter

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Charting the future of accountancy with AI, Clarence GOH, Gary PAN, Poh Sun SEOW, Benjamin Huan Zhou LEE, and Melvin YONG Edited Book

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Grooming the next generation of accounting professionals for the age of artificial intelligence., Gary PAN, Poh Sun SEOW, Clarence GOH, and Benjamin Huan Zhou LEE Book Chapter

Introducing AI & the potential for AI to revolutionise the accounting industry, Benjamin Huan Zhou LEE, Clarence GOH, Gary PAN, and Poh Sun SEOW Book Chapter

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Online tutorial to teach expenditure cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software

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Online tutorial to teach revenue cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software

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Auditor choice and information asymmetry: Evidence from international syndicated loans, Zhiming MA, Derrald STICE, and Rencheng WANG Journal Article

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Readability of 10-K reports and stock price crash risk, Chansog (Francis) KIM, Ke WANG, and Liandong ZHANG Journal Article

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The effects of corporate reputation and compensation disclosure on investor judgments, Poh Sun SEOW, Clarence GOH, and Gary PAN Conference Paper

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Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Journal Article

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Much ado about audit opinions, Themin SUWARDY News Article

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Opinion shopping to avoid going concern audit opinion and subsequent audit quality, Heesun CHUNG, Catherine Heyjung SONU, Yoonseok ZANG, and Jong-Hag CHOI Journal Article

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Recommendations from SEC’s plain English handbook: Perspectives from behavioral research, Clarence GOH Journal Article

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Stock price contagion effects of low-quality audits at the individual audit partner level, Ferdinand A. GUL, Chee Yeow LIM, Kun WANG, and Yanping XU Journal Article

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An analysis of Z-scores and performance: Manufacturing companies in Hong Kong, S.L. FOO and SHAAKALYA PATHAK Journal Article

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Disclosure of pending lawsuits and bond terms, Yun LOU Journal Article

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Enhancing SMEs’ data analytics capability through university tie-ups, Gary PAN, Poh Sun SEOW, and Benjamin Huan Zhou LEE News Article

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Information sharing between mutual funds and auditors, Ole-Kristian HOPE, Pingui RAO, Yanping XU, and Heng YUE Working Paper

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Academia-industry alliance can boost accountancy in Laos, Clarence GOH and Sanva SAEPHAN News Article

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Agility in responding to disruptive digital innovation: Case study of an SME, Calvin M. L. CHAN, Say Yen TEOH, Adrian YEOW, and Gary PAN Journal Article

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A step forward for tax dispute resolution between China and ASEAN countries under the Belt and Road Initiative, Diheng XU Working Paper

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Corporate governance: Avoid the groupthink pitfall, Themin SUWARDY News Article

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Corporate tax aggressiveness and insider trading, Sung Gon CHUNG, Beng Wee GOH, Kiat Bee Jimmy LEE, and Terry SHEVLIN Journal Article

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Do corporate site visits impact stock prices?, Qiang CHENG, Fei DU, Brian Yutao WANG, and Xin WANG Journal Article

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Examining an experiential learning approach to prepare students for the volatile, uncertain, complex and ambiguous (VUCA) work environment, Poh Sun SEOW, Gary PAN, and Grace KOH Journal Article

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reviewing the OECD's and the EU’s assessment of Singapore's development and expansion incentive, Frederik BOULOGNE Working Paper

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The impact of double tax treaties on inward FDI in ASEAN countries, Yue DONG Working Paper

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How tax rates can achieve greater savings for married couples, Teng Aun KHOO and Kai Guan Clement TAN Magazine Article

Solve problems with linear programming and Excel, Clarence GOH Magazine Article

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Not clawing the hand that feeds you: The case of co-opted boards and clawbacks, Sterling HUANG, Chee Yeow LIM, and Jeffrey NG Journal Article

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Optimizing accounting decision making using goal programming, Clarence GOH Journal Article

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'Substance' – A Singapore's perspective, Cindy Siu Ching WONG and Siau Yan TANG Working Paper

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The economics of managerial taxes and corporate risk-taking, Chris ARMSTRONG, Stephen GLAESER, Sterling HUANG, and Daniel TAYLOR Journal Article

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Unemployment insurance benefits and income smoothing, Tee Yong Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Journal Article

Submissions from 2018

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Online learning tool on external financing needs, Yuanto KUSNADI Conference Paper

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Societal trust and corporate tax avoidance, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald LOBO Journal Article

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Don's column: Revised conceptual framework for financial reporting (Part 2), Pearl Hock-Neo TAN Magazine Article

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Studying the relationship between performance and Z-Scores for manufacturing firms in Singapore, See Liang FOO and Shaakalya PATHAK Journal Article

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Aggregate mutual fund holdings and fund performance, Sanjeev BHOJRAJ and Young Jun CHO Working Paper

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Comments on Discussion Paper "Financial Instruments with Characteristics of Equity" (FICE), Pearl Hock-Neo TAN Report

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Don's column: Revised conceptual framework for financial reporting (Part 1), Pearl Hock-Neo TAN Magazine Article

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Don’s column: Singapore corporate tax rate: Is it really a flat rate?, Teng Aun KHOO and Clement Tan Kai GUAN Magazine Article

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Director tenure diversity and board monitoring effectiveness, Na LI and Aida Sijamic WAHID Journal Article

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Leveling the playing field between large and small institutions: Evidence from the SEC’s XBRL mandate, Nilabhra BHATTACHARYA, Young Jun CHO, and Jae B. KIM Journal Article

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Zombie board: Board tenure and firm performance, Sterling HUANG and Gilles HILARY Journal Article

Intermediate accounting, David SPICELAND, Wayne THOMAS, Mark NELSON, Pearl Hock-Neo TAN, Bernardine LOW, and Kin Yew LOW Textbook

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Tax knowledge diffusion through individual auditor network ties: Evidence from China, Chee Yeow LIM, Terry SHEVLIN, Kun WANG, and Yanping XU Working Paper

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Tax planning diffusion, real effects, and sharing of benefits, Ling CEN, Edward MAYDEW, Liandong ZHANG, and Luo ZUO Working Paper

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The social capital-control Nexus: Lessons from implementation of accounting control systems in two Chinese organizations, Gary PAN Journal Article

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Why accountants should embrace machine learning?, Benjamin Huan Zhou LEE, Gary PAN, and Poh Sun SEOW News Article

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Allocation of decision rights between the parent company and its subsidiaries, Yuanyuan LIU, Ting LUO, and Heng YUE Journal Article

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Cross-country evidence on the role of independent media in constraining corporate tax aggressiveness, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article

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Do independent directors tell the truth, the whole truth, and nothing but the truth when they resign?, Keren BAR-HAVA, Sterling HUANG, Benjamin SEGAL, and Dan SEGAL Journal Article

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Executive compensation and cash contributions to defined benefit pension plans, Qiang CHENG and Laura SWENSON Journal Article

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Accounting choices and the legal environment: The impact of the ex post loss rule, Teck Meng Junior TAN Working Paper

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

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Individual lawyers, the SEC revolving door, and comment letters, Michael SHEN and Samuel T. TAN Working Paper

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Rationale behind state aid control over tax incentives, Diheng XU Journal Article

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Shareholder litigation and corporate disclosure: Evidence from derivative lawsuits, Thomas BOURVEAU, Yun LOU, and Rencheng WANG Journal Article

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Teaching internal control using a student-generated video project, Poh Sun SEOW and Gary PAN Journal Article

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U.S. Firms on Foreign (tax) Holidays, Travis K. CHOW, Jeffrey L. HOOPES, and Edward L. MAYDEW Working Paper

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What does it take to become a partner at a big 4 Accounting firm? Insights from Singapore’s experience, Gary PAN, Poh Sun SEOW, Yang Hoong PANG, and Kwong Sin LEONG Journal Article

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Are disclosed auditor materiality thresholds informative of firms’ earnings quality? – Evidence from the revised ISA 700 audit report, Beng Wee GOH, Kiat Bee Jimmy LEE, Na LI, and Dan LI Conference Paper

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Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Working Paper

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Effects of team-skills guidance on accounting students with lone wolf tendencies, Jean Lin SEOW and Premila GOWRI-SHANKAR Journal Article

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How does tax avoidance affect transparency?, Congcong LI, Mark MA, Tom OMER, and Kunpeng SUN Conference Paper

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What types of publicly listed firms evade taxes? Evidence from China, Travis K. CHOW, Bin KE, Hongqi YUAN, and Yao ZHANG Working Paper

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Examining fifteen years of ethics research in the Journal of Accountancy: 2002 to 2016, Clarence GOH Journal Article

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Excel and simulation for accountants, Clarence GOH Journal Article

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Keeping investors onboard: A corporate social responsibility crisis response framework, Clarence GOH Journal Article

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Financial reporting changes and internal information environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and Holly I. YANG Journal Article

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How data analytics may turn SMEs into smart enterprises, Gary PAN and Poh Sun SEOW News Article

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Internal Control and Operational Efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Journal Article

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Research note: Investor perceptions of comparable-to-industry versus higher-than-industry pay ratio disclosures, Khim KELLY and Jean Lin SEOW Journal Article

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Return predictability and the real option value of segments, Pingui RAO, Heng YUE, and Xin ZHOU Journal Article

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Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis, Yinghua LI, Yupeng LIN, and Liandong ZHANG Journal Article

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Using data analytics to raise productivity and profitability: 4 key steps for SMEs, Gary PAN and Poh Sun SEOW News Article

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Bridging academic and practice: Benefits, challenges and lessons learnt from establishing a university wide experiential learning initiative, Gary PAN, Poh Sun SEOW, and Grace KOH Conference Paper

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Case study 'SMU-X': Creating an educational innovation for a higher education campus, Gary PAN and Gan Hup TAN Book Chapter

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Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and SURIANARAYANAN GOPALAKRISHNAN News Article

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Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and Surianarayanan SURIANARAYANAN GOPALAKRISHNAN News Article

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Singapore’s vision of a smart nation: Thinking big, starting small and scaling fast, See Liang FOO and Gary PAN Book Chapter

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Voluntary disclosure with multiple channels and investor sophistication, Richard M. CROWLEY Working Paper

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Advertising and disclosure: Do firms time advertising during disclosure periods?, Yin WANG Working Paper

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China's "Mercantilist" government subsidies, the cost of debt and firm performance, Chu Yeong LIM, Jiwei WANG, and Cheng (Colin) ZENG Journal Article

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Corporate in-house human capital investment in tax planning, Xia CHEN, Qiang CHENG, Travis K. CHOW, and Yanju LIU Working Paper

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Hot Seat: A risk management simulation game, See Liang FOO Software

Implementing the ATAD's CFC Rules by Poland contrary to EU primary law: A solitary example or the beginning of infamous trend?, Blazej KUZNIACKI Journal Article

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Local tax incentives and behavior of foreign enterprises: evidence from a large developing country, Jing XING, Wei CUI, and Xi QI Magazine Article

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Objective or Subjective – Anti-treaty shopping policy in select Asian jurisdictions in the post-BEPS world, Andy BAIK and Matthias Petutschnig Working Paper

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Short sellers and corporate disclosure, Xia CHEN, Qiang CHENG, T. LUO, and Heng YUE Working Paper

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The effect of SSAP 101 on loss provisioning by property-casualty insurers, Jiang CHENG, Travis K. CHOW, Tzu-Ting LIN, and Tee Yong Jeffrey NG Working Paper

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The globalisation of tax good governance, Christiana PANAYI Working Paper

The limitation on benefits (LOB) provision in BEPS Action 6/MLI: Ineffective overreaction of mind-numbing complexity: Part 1, Blazej KUZNIACKI Journal Article

The limitation on benefits provision in BEPS Action 6/Multilateral Instrument: Ineffective overreaction of mind-numbing complexity: Part 2, Blazej KUZNIACKI Journal Article