Submissions from 2020
Dynamic auditor competition and audit quality in the United States, Arum CHOI, Jeong-Bon KIM, and Yoonseok ZANG Journal Article
Text analytics, NLP, and accounting research, Richard M. CROWLEY Presentation
Family entrenchment and internal control: Evidence from S&P 1500 firms, Xia CHEN, Mei FENG, and Chan LI Journal Article
What are you saying? Using topic to detect financial misreporting, Nerissa C. BROWN, Richard M. CROWLEY, and W. Brooke ELLIOTT Journal Article
An illustrative explanation of changes in ownership interests, Pearl Hock-Neo TAN Magazine Article
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
Consequences of disclosing clinical trial results: Evidence from the food and drug administration amendments act, Thomas BORVEAU, Vedran CAPKUN, and Yin WANG Working Paper
Happy analysts, Ole-Kristian HOPE, Congcong LI, An-Ping LIN, and MaryJane RABIER Working Paper
(When) Does transparency hurt liquidity?, Karthik BALAKRISHNAN, Aytekin ERTAN, and Yun Je LEE Working Paper
Cross-industry information sharing and analyst performance, Allen HUANG, An-ping LIN, and Amy ZANG Working Paper
Information externalities and voluntary disclosure: Evidence from a major customer’s earnings announcement, Young Jun Cho, Yongtae KIM, and Yoonseok ZANG Journal Article
The relevance of non-financial key performance indicators, Bingxu FANG, Partha MOHANRAM, and Dushyant VYAS Report
Using online tutorials to teach the accounting cycle, Tracey Chunqi ZHANG, Lay Chin LOW, and Poh Sun SEOW Journal Article
Submissions from 2019
Chief financial officer demographic characteristics and fraudulent financial reporting in China, Jinghui SUN, Pamela KENT, Baolei QI, and Jiwei WANG Journal Article
Regulations and brain drain: Evidence from Wall Street star analysts’ career choices, Yuyan GUAN, Congcong LI, Hai LU, and Franco WONG Journal Article
Riding the blockchain mania: Public firms’ speculative 8-K disclosures, Pengkai LIN Journal Article
Examining learning transformation in project-based learning process, Gary PAN, Poh Sun SEOW, and Grace KOH Journal Article
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
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
More than the bottom line, Edmund KEUNG, Themin SUWARDY, and Yew Kee HO News Article
Understanding the connection of performance and Z-scores for manufacturing firms in South Korea, S.L. FOO and SHAAKALYA PATHAK Journal Article
An examination of corporate performance and Altman Z-Scores of Indian manufacturing firms, See Liang FOO and Shaakalya PATHAK Journal Article
Deciphering financial statements in annual reports, Themin SUWARDY, Yew Kee HO, and Edmund KEUNG News Article
Do firms manage their CSR reputation? Evidence from Twitter, Richard M. CROWLEY, Wenli HUANG, Hai LU, and Wei LUO Working Paper
Family firms and labor market regulation, Morten BENNEDSEN, Sterling HUANG, Hannes F. WAGNER, and Stefan ZEUME Journal Article
Political connections and the value of cash holdings, Yuanto KUSNADI Journal Article
Studying the relationship between Japanese firms' corporate health and results, See Liang FOO and Shaakalya PATHAK Journal Article
The minimum wage and corporate tax planning, Xiaoxi LI, Chee Yeow LIM, and Yanping XU Working Paper
Informativeness of the expanded audit report: Evidence from China, Beng Wee GOH, Jimmy LEE, Dan LI, and Muzhi WANG Working Paper
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
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
Charting the future of accountancy with AI, Clarence GOH, Gary PAN, Poh Sun SEOW, Benjamin Huan Zhou LEE, and Melvin YONG Edited Book
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
Online tutorial to teach expenditure cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software
Online tutorial to teach revenue cycle, Poh Sun SEOW, Gary PAN, and Suay Peng WONG Software
Auditor choice and information asymmetry: Evidence from international syndicated loans, Zhiming MA, Derrald STICE, and Rencheng WANG Journal Article
Readability of 10-K reports and stock price crash risk, Chansog (Francis) KIM, Ke WANG, and Liandong ZHANG Journal Article
The effects of corporate reputation and compensation disclosure on investor judgments, Poh Sun SEOW, Clarence GOH, and Gary PAN Conference Paper
Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Journal Article
Much ado about audit opinions, Themin SUWARDY News Article
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
Recommendations from SEC’s plain English handbook: Perspectives from behavioral research, Clarence GOH Journal Article
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
An analysis of Z-scores and performance: Manufacturing companies in Hong Kong, S.L. FOO and SHAAKALYA PATHAK Journal Article
Disclosure of pending lawsuits and bond terms, Yun LOU Journal Article
Enhancing SMEs’ data analytics capability through university tie-ups, Gary PAN, Poh Sun SEOW, and Benjamin Huan Zhou LEE News Article
Information sharing between mutual funds and auditors, Ole-Kristian HOPE, Pingui RAO, Yanping XU, and Heng YUE Working Paper
Academia-industry alliance can boost accountancy in Laos, Clarence GOH and Sanva SAEPHAN News Article
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
A step forward for tax dispute resolution between China and ASEAN countries under the Belt and Road Initiative, Diheng XU Working Paper
Corporate governance: Avoid the groupthink pitfall, Themin SUWARDY News Article
Corporate tax aggressiveness and insider trading, Sung Gon CHUNG, Beng Wee GOH, Kiat Bee Jimmy LEE, and Terry SHEVLIN Journal Article
Do corporate site visits impact stock prices?, Qiang CHENG, Fei DU, Brian Yutao WANG, and Xin WANG Journal Article
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
reviewing the OECD's and the EU’s assessment of Singapore's development and expansion incentive, Frederik BOULOGNE Working Paper
The impact of double tax treaties on inward FDI in ASEAN countries, Yue DONG Working Paper
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
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
Optimizing accounting decision making using goal programming, Clarence GOH Journal Article
'Substance' – A Singapore's perspective, Cindy Siu Ching WONG and Siau Yan TANG Working Paper
The economics of managerial taxes and corporate risk-taking, Chris ARMSTRONG, Stephen GLAESER, Sterling HUANG, and Daniel TAYLOR Journal Article
Unemployment insurance benefits and income smoothing, Tee Yong Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Journal Article
Submissions from 2018
Online learning tool on external financing needs, Yuanto KUSNADI Conference Paper
Societal trust and corporate tax avoidance, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald LOBO Journal Article
Don's column: Revised conceptual framework for financial reporting (Part 2), Pearl Hock-Neo TAN Magazine Article
Studying the relationship between performance and Z-Scores for manufacturing firms in Singapore, See Liang FOO and Shaakalya PATHAK Journal Article
Aggregate mutual fund holdings and fund performance, Sanjeev BHOJRAJ and Young Jun CHO Working Paper
Comments on Discussion Paper "Financial Instruments with Characteristics of Equity" (FICE), Pearl Hock-Neo TAN Report
Don's column: Revised conceptual framework for financial reporting (Part 1), Pearl Hock-Neo TAN Magazine Article
Don’s column: Singapore corporate tax rate: Is it really a flat rate?, Teng Aun KHOO and Clement Tan Kai GUAN Magazine Article
Director tenure diversity and board monitoring effectiveness, Na LI and Aida Sijamic WAHID Journal Article
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
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
Tax knowledge diffusion through individual auditor network ties: Evidence from China, Chee Yeow LIM, Terry SHEVLIN, Kun WANG, and Yanping XU Working Paper
Tax planning diffusion, real effects, and sharing of benefits, Ling CEN, Edward MAYDEW, Liandong ZHANG, and Luo ZUO Working Paper
The social capital-control Nexus: Lessons from implementation of accounting control systems in two Chinese organizations, Gary PAN Journal Article
Why accountants should embrace machine learning?, Benjamin Huan Zhou LEE, Gary PAN, and Poh Sun SEOW News Article
Allocation of decision rights between the parent company and its subsidiaries, Yuanyuan LIU, Ting LUO, and Heng YUE Journal Article
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
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
Executive compensation and cash contributions to defined benefit pension plans, Qiang CHENG and Laura SWENSON Journal Article
Accounting choices and the legal environment: The impact of the ex post loss rule, Teck Meng Junior TAN Working Paper
Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI Conference Paper
Individual lawyers, the SEC revolving door, and comment letters, Michael SHEN and Samuel T. TAN Working Paper
Rationale behind state aid control over tax incentives, Diheng XU Journal Article
Shareholder litigation and corporate disclosure: Evidence from derivative lawsuits, Thomas BOURVEAU, Yun LOU, and Rencheng WANG Journal Article
Teaching internal control using a student-generated video project, Poh Sun SEOW and Gary PAN Journal Article
U.S. Firms on Foreign (tax) Holidays, Travis K. CHOW, Jeffrey L. HOOPES, and Edward L. MAYDEW Working Paper
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
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
Debt heterogeneity and covenants, Yun LOU and Clemens A. OTTO Working Paper
Effects of team-skills guidance on accounting students with lone wolf tendencies, Jean Lin SEOW and Premila GOWRI-SHANKAR Journal Article
How does tax avoidance affect transparency?, Congcong LI, Mark MA, Tom OMER, and Kunpeng SUN Conference Paper
What types of publicly listed firms evade taxes? Evidence from China, Travis K. CHOW, Bin KE, Hongqi YUAN, and Yao ZHANG Working Paper
Examining fifteen years of ethics research in the Journal of Accountancy: 2002 to 2016, Clarence GOH Journal Article