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 2017

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How do accounting practices spread? An examination of law firm networks and stock option backdating, Teck Meng Junior TAN and Patricia M. DECHOW Working Paper

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The equity-financing channel, the catering channel, and corporate investment: International evidence, Yuanto KUSNADI and John K. C. WEI Journal Article

Does accounting conservatism mitigate the shortcomings of CEO overconfidence?, Charles HSU, Kirill E. NOVOSELOV, and Rencheng WANG Journal Article

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Heineken's acquisition of Asia Pacific breweries: Accounting for business combinations and ownership interests, Pearl Hock Neo TAN and Chu Yeong LIM Journal Article

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Automation and the Accounting profession, Clarence GOH, Poh Sun SEOW, and Gary PAN Magazine Article

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Inside accountancy: What it takes to become a big 4 partner, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, and Kwong Sin LEONG Magazine Article

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Making financial disclosure more readable, Clarence GOH, Poh Sun SEOW, and Gary PAN News Article

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Non-competes, career concerns, and debt covenants, Yun LOU, Rencheng WANG, and Yi ZHOU Working Paper

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What does it take to become a partner at an accountancy firm?, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, and Kwong Sin LEONG Magazine Article

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An examination of the statistical significance and economic relevance of profitability and earnings forecasts from models and analysts, Mark E. EVANS, Kenneth NJOROGE, and Keng Kevin OW YONG Journal Article

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Gender and connections among Wall Street analysts, Lily Hua FANG and Sterling HUANG Journal Article

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How Singapore investors can profit from unstructured data, Clarence GOH Magazine Article

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The effects of risk management on management forecast behavior, John L. Campbell, Sean Cao, Hye Sun CHANG, and Raluca Chiorean Working Paper

Generalist vs. Specialist CEOs: How CEO human capital shapes firm acquisition behavior and success, Guoli. CHEN, Sterling HUANG, and Sterling HUANG Journal Article

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The predictive audit: Why prevention is better than a cure, Clarence GOH Magazine Article

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The predictive audit: Why prevention is better than a cure, Clarence GOH Magazine Article

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The real effect of the initial enforcement of insider trading laws, Zhihong CHEN, Yan HUANG, Yuanto KUSNADI, and K. C. JOHN WEI Journal Article

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Do high CEO pay ratios destroy firm value?, Qiang CHENG, Tharindra RANASINGHE, and Sha ZHAO Working Paper

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Effects of informal institutions on the relationship between accounting measures of risk and bank distress, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article

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CEO contractual protection and debt contracting, Qiang CHENG, Xia CHEN, Alvis K. LO, and Xin WANG Conference Paper

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Sharing risk with the government: How taxes affect corporate risk taking, Alexander LJUNGQVIST, Liandong ZHANG, and Luo ZUO Journal Article

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Another look at the macroeconomic information content of aggregate earnings: Evidence from the labor market, Congcong LI, Rebecca HANN, and Maria OGNEVA Working Paper

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Corporate In-House Human Capital Tax Investments, Xia CHEN, Qiang CHENG, Travis CHOW, and Yanju LIU Working Paper

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Messaging without a message: executive value and social media activity, Ru GAO, Gilles HILARY, and Rencheng WANG Working Paper

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Using student-generated videos to learn internal control in accounting information systems courses, Poh Sun SEOW and Gary PAN Conference Paper

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Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities, Sung Gon CHUNG, Gerald J. LOBO, and Keng Kevin OW YONG Working Paper

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Why do publicly listed firms evade taxes: Evidence from China, Travis CHOW, Bin KE, Hongqi YUAN, and Yao ZHANG Conference Paper

Grooming the future disruptive accounting professionals, Gary PAN, Gan Hup TAN, and Poh Sun SEOW Book Chapter

Navigating the digital disruption paradox, Gary PAN, Poh Sun SEOW, and Clarence GOH Book Chapter

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Do politically connected directors affect accounting quality? Evidence from China's anti-corruption campaign (Rule 18), Ole-Kristian HOPE, Heng YUE, and Qinlin ZHONG Working Paper

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Grooming the future disruptive accounting professionals, Gary PAN, Gan Hup TAN, and Poh Sun SEOW Book Chapter

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Helping hands, Gary PAN, Poh Sun SEOW, and Clarence GOH Book Chapter

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Insider versus outsider CEOs, executive compensation, and accounting manipulation, Prasart JONGJAROENKAMOL and Volker LAUX Journal Article

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Insights from educator, SMU's views, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG, and Clarence GOH Book Chapter

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Navigating the digital disruption paradox, Gary PAN, Poh Sun SEOW, and Clarence GOH Book Chapter

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Our future together industry perspectives: Future of professional learning and entrepreneurship, Poh Sun SEOW; PAN, Gary; Clarence GOH; and Kwong Sin LEONG Report

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Riding the waves of disruption, Gary PAN, Poh Sun SEOW, Clarence GOH, and Melvin YONG Edited Book

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The equity-financing channel, the catering channel, and corporate investment: International evidence, Yuanto KUSNADI and K.C. John WEI Conference Paper

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Conditional conservatism and debt versus equity financing, Beng Wee GOH, Chee Yeow LIM, Gerald J. LOBO, and Yen H. TONG Journal Article

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Continuous auditing: A new instrument in the CFO’s toolbox, Clarence GOH Magazine Article

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Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord, Chu Yeong LIM and Kevin OW YONG Journal Article

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Related parties as used in transfer pricing, Jow Lee YING and Yong Sing YUAN Working Paper

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Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates, Sung Gon CHUNG, Beng Wee GOH, Jeffrey NG, and Kevin OW YONG Journal Article

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A dominant logic view of managing IT innovation, Gary PAN Journal Article

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Are you ready? Data analytics is reshaping the work of accountants, Clarence GOH Magazine Article

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Are you ready? Data analytics is reshaping the work of accountants, Clarence GOH Magazine Article

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Industry-university partnership through experiential project-based learning: A Singapore case study, Gary PAN, Gan Hup TAN, and Yvonne TAN Conference Paper

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Using an online tutorial to teach REA data modeling in Accounting Information Systems courses, Poh Sun SEOW and PAN, Gary Journal Article

Advanced financial accounting: An IFRS standards approach, Pearl Hock-Neo TAN, Chu Yeong LIM, and Ee Wen KUAH Textbook

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Customer-supplier relationships and corporate tax avoidance, Ling CEN, Edward L. MAYDEW, Liandong ZHANG, and Luo ZUO Journal Article

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Designing an accounting analytics course using experiential learning approach, Gary PAN, Venky SHANKARARAMAN, Poh Sun SEOW, and Gan Hup TAN Journal Article

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Differences in the reliability of fair value hierarchy measurements: A cross country study, Chu Yeong LIM, Tee Yong Jeffrey NG, Keng Kevin OW YONG, and Gary PAN Conference Paper

Does Accounting Conservatism Affect Financing Decisions?, Beng Wee GOH Journal Article

Financial reporting risks in relation to financial instruments, Chu Yeong LIM and See Liang FOO Book Chapter

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Is the US unique? International evidence on the aggregate earnings-returns association, Lindsey GALLO, Rebecca HANN, Congcong LI, and Viktoriya ZOTOVA Conference Paper

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Marital status and earnings management, Gilles HILLARY, Sterling HUANG, and Yanping XU Journal Article

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Ownership and identities of the largest shareholders and dividend policy: Evidence from Vietnam, Trien Vinh LE and Trang Huyen LE Journal Article

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The paradoxes of risk management in the banking sector, Chu Yeong LIM, Margaret WOODS, Christopher HUMPHREY, and Jean Lin SEOW Journal Article

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Using an online learning tutorial to teach REA data modelling in accounting information systems courses, Poh Sun SEOW and Gary PAN Journal Article

Submissions from 2016

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Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings, Jae Bum KIM Journal Article

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CEO overconfidence and stock price crash risk, Jeong-Bon KIM, Zhang WEN, and Liandong ZHANG Journal Article

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Targets Tax Shelter Participation and Takeover Premiums, Travis CHOW, Kenneth J. KLASSEN, and Yanju LIU Journal Article

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The benefits of specific risk-factor disclosures, Ole-Kristian HOPE, Danqi HU, and Hai LU Journal Article

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Theory and practice of the proposed conceptual framework: Evidence from the field, Kevin OW YONG, Chu Yeong LIM, and Pearl Hock-Neo TAN Journal Article

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Using a mobile gaming app to enhance accounting education, Poh Sun SEOW and Suay Peng WONG Journal Article

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Audit committees and financial reporting quality in Singapore, Yuanto KUSNADI, Kwong Sin LEONG, Themin SUWARDY, and Jiwei WANG Journal Article

Audit Committees and Financial Reporting Quality in Singapore, Yuanto KUSNADI, Kwong Sin LEONG, Themin SUWARDY, and Jiwei WANG Journal Article

Financial reporting and disclosure study manual for professional examinations, Pearl Hock-Neo TAN Book

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Major government customers and loan contract terms, Daniel COHEN, Bin LI, Ningzhong LI, and Yun LOU Working Paper

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Relation between auditor quality and corporate tax aggressiveness: Implications of cross-country institutional differences, Kiridaran KANAGARETNAM, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Journal Article

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The Effect of Corporate Tax Avoidance on the Cost of Equity, Beng Wee GOH, Jimmy LEE, Chee Yeow LIM, and Terry J. SHEVLIN Journal Article

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The Price Contagion Effects of Financial Reporting Fraud and Reputational Losses: Evidence from the Individual Audit Partner Level, Ferdinand A. GUL, Chee Yeow LIM, Kun WANG, and Yanping XU Working Paper

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Does the relation between information quality and capital structure vary with cross-country institutional differences?, Jeff Zeyun CHEN, Chee Yeow LIM, and Gerald J. LOBO Journal Article

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Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the China Effect?, Kun-Chih CHEN, Qiang CHENG, Ying Chou LIN, Yu-Chen LIN, and Xing XIAO Journal Article

Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the China effect?, Kun-Chih Chen, Qiang CHENG, Ying Chou LIN, Yu-Chen LIN, and Xing XIAO Journal Article

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Market failure and reemergence: A study of Chinese firms listed in the US., Hai LU, Hai LU, and Wei LUO Working Paper

2014 World Congress of Accounting Educators and Researchers, Greg STONER and Themin SUWARDY Edited Conference Proceeding

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Aggregate earnings surprises, monetary policy, and stock returns, Lindsey A. GALLAO, Rebecca N. HANN, and Congcong LI Journal Article

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Getting your company ready for sustainability reporting, Themin SUWARDY and Melvin YONG News Article

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In fair value we trust, or not, Joyce TANG; Nick LEONG; PAN, Gary; Keng Kevin OW YONG; Chu Yeong LIM; and Tee Yong Jeffrey NG Report

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"Other Information" in an Audit (Part 2), FOO S.L. Magazine Article

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Preparing students for the future workforce: An experiential learning approach to deliver an accounting analytics course, Gary PAN, Venky SHANKARARAMAN, Poh Sun SEOW, and Gan Hup TAN Conference Paper

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Preparing students for the future workforce: An experiential learning approach to deliver an accounting analytics course, Gary PAN, Venky SHANKARARAMAN, Poh Sun SEOW, and Gan Hup TAN Conference Paper

The bright side of managerial over-optimism, Gilles HILARY, Charles HSU, Benjamin SEGAL, and Rencheng WANG Journal Article

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Thoughts from the IAAER’s 12th World Congress of Accounting Educators and Researchers, Greg STONER and Themin SUWARDY Editorial

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Being agile to thrive amidst disruptive digital innovation, Say Yen TEOH; Calvin M. L. CHAN; PAN, Gary; and Mark GOH Conference Proceeding Article

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Data mining journal entries for fraud detection: A replication of Debreceny and Gray's (2010) techniques, Poh Sun SEOW; PAN, Gary; and Themin SUWARDY Journal Article

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Designing an accounting analytics course using experiential learning approach, PAN, Gary; SHANKARARAMAN, Venky; Poh Sun SEOW; and Gan Hup TAN Conference Proceeding Article

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Internal governance and real earnings management, Qiang CHENG, Jimmy LEE, and Terry J. SHEVLIN Journal Article

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel Accord, Chu Yeong LIM and Keng Kevin OW YONG Conference Paper

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Seeing is believing: Analysts' corporate site visits, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Journal Article

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The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' information environment, Orie E. BARRON, Sung Gon CHUNG, and Kevin OW YONG Journal Article

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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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Singapore's vision of a smart nation, See Liang FOO and Gary PAN Magazine Article

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The impact of the Sarbanes-Oxley Act on clients’ audit opinion shopping behavior, Jong-Hag CHOI, Heesun CHUNG, Catherine Heyjung SONU, and Yoonseok ZANG Journal Article

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The Influence of Ethical Leadership on Managerial Performance: Mediating Effects of Mindfulness and Corporate Social Responsibility, John J. WILLIAMS and Alfred E. SEAMAN Journal Article

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Consequences to directors of shareholder activism, Sa-Pyung Sean SHIN, Sa-Pyung Sean SHIN, and Suraj SRINIVASAN Working Paper

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Financial health and corporate performance: A comparison of manufacturing companies in China and India, See Liang FOO and Shaakalya PATHAK Journal Article

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Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts, Xi LI and Holly I. YANG Journal Article

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Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts, Xi LI and Holly I. YANG Journal Article