Submissions from 2018
Excel and simulation for accountants, Clarence GOH Journal Article
Keeping investors onboard: A corporate social responsibility crisis response framework, Clarence GOH Journal Article
Financial reporting changes and internal information environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and Holly I. YANG Journal Article
How data analytics may turn SMEs into smart enterprises, Gary PAN and Poh Sun SEOW News Article
Internal Control and Operational Efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Journal Article
Research note: Investor perceptions of comparable-to-industry versus higher-than-industry pay ratio disclosures, Khim KELLY and Jean Lin SEOW Journal Article
Return predictability and the real option value of segments, Pingui RAO, Heng YUE, and Xin ZHOU Journal Article
Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis, Yinghua LI, Yupeng LIN, and Liandong ZHANG Journal Article
Using data analytics to raise productivity and profitability: 4 key steps for SMEs, Gary PAN and Poh Sun SEOW News Article
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
Case study 'SMU-X': Creating an educational innovation for a higher education campus, Gary PAN and Gan Hup TAN Book Chapter
Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and SURIANARAYANAN GOPALAKRISHNAN News Article
Reframing the board diversity issue: Set 25 by 25 target, Themin SUWARDY and Surianarayanan SURIANARAYANAN GOPALAKRISHNAN News Article
Singapore’s vision of a smart nation: Thinking big, starting small and scaling fast, See Liang FOO and Gary PAN Book Chapter
Voluntary disclosure with multiple channels and investor sophistication, Richard M. CROWLEY Working Paper
Advertising and disclosure: Do firms time advertising during disclosure periods?, Yin WANG Working Paper
China's "Mercantilist" government subsidies, the cost of debt and firm performance, Chu Yeong LIM, Jiwei WANG, and Cheng (Colin) ZENG Journal Article
Corporate in-house human capital investment in tax planning, Xia CHEN, Qiang CHENG, Travis K. CHOW, and Yanju LIU Working Paper
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
Local tax incentives and behavior of foreign enterprises: evidence from a large developing country, Jing XING, Wei CUI, and Xi QI Magazine Article
Objective or Subjective – Anti-treaty shopping policy in select Asian jurisdictions in the post-BEPS world, Andy BAIK and Matthias Petutschnig Working Paper
Short sellers and corporate disclosure, Xia CHEN, Qiang CHENG, T. LUO, and Heng YUE Working Paper
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
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
What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency?, Viktoria WÖHRER Working Paper
Submissions from 2017
Commentary: Wanted - A new generation of accountants, Poh Sun SEOW, Gary PAN, and Clarence GOH News Article
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
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
Heineken's acquisition of Asia Pacific breweries: Accounting for business combinations and ownership interests, Pearl Hock Neo TAN and Chu Yeong LIM Journal Article
Automation and the Accounting profession, Clarence GOH, Poh Sun SEOW, and Gary PAN Magazine Article
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
Making financial disclosure more readable, Clarence GOH, Poh Sun SEOW, and Gary PAN News Article
Non-competes, career concerns, and debt covenants, Yun LOU, Rencheng WANG, and Yi ZHOU Working Paper
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
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
Gender and connections among Wall Street analysts, Lily Hua FANG and Sterling HUANG Journal Article
How Singapore investors can profit from unstructured data, Clarence GOH Magazine Article
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
The predictive audit: Why prevention is better than a cure, Clarence GOH Magazine Article
The predictive audit: Why prevention is better than a cure, Clarence GOH Magazine Article
The real effect of the initial enforcement of insider trading laws, Zhihong CHEN, Yan HUANG, Yuanto KUSNADI, and K. C. JOHN WEI Journal Article
Do high CEO pay ratios destroy firm value?, Qiang CHENG, Tharindra RANASINGHE, and Sha ZHAO Working Paper
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
CEO contractual protection and debt contracting, Qiang CHENG, Xia CHEN, Alvis K. LO, and Xin WANG Conference Paper
Sharing risk with the government: How taxes affect corporate risk taking, Alexander LJUNGQVIST, Liandong ZHANG, and Luo ZUO Journal Article
Another look at the macroeconomic information content of aggregate earnings: Evidence from the labor market, Congcong LI, Rebecca HANN, and Maria OGNEVA Working Paper
Corporate In-House Human Capital Tax Investments, Xia CHEN, Qiang CHENG, Travis CHOW, and Yanju LIU Working Paper
Messaging without a message: executive value and social media activity, Ru GAO, Gilles HILARY, and Rencheng WANG Working Paper
Using student-generated videos to learn internal control in accounting information systems courses, Poh Sun SEOW and Gary PAN Conference Paper
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
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
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
Grooming the future disruptive accounting professionals, Gary PAN, Gan Hup TAN, and Poh Sun SEOW Book Chapter
Helping hands, Gary PAN, Poh Sun SEOW, and Clarence GOH Book Chapter
Insider versus outsider CEOs, executive compensation, and accounting manipulation, Prasart JONGJAROENKAMOL and Volker LAUX Journal Article
Insights from educator, SMU's views, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG, and Clarence GOH Book Chapter
Navigating the digital disruption paradox, Gary PAN, Poh Sun SEOW, and Clarence GOH Book Chapter
Our future together industry perspectives: Future of professional learning and entrepreneurship, Poh Sun SEOW; PAN, Gary; Clarence GOH; and Kwong Sin LEONG Report
Riding the waves of disruption, Gary PAN, Poh Sun SEOW, Clarence GOH, and Melvin YONG Edited Book
The equity-financing channel, the catering channel, and corporate investment: International evidence, Yuanto KUSNADI and K.C. John WEI Conference Paper
Conditional conservatism and debt versus equity financing, Beng Wee GOH, Chee Yeow LIM, Gerald J. LOBO, and Yen H. TONG Journal Article
Continuous auditing: A new instrument in the CFO’s toolbox, Clarence GOH Magazine Article
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
Related parties as used in transfer pricing, Jow Lee YING and Yong Sing YUAN Working Paper
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
A dominant logic view of managing IT innovation, Gary PAN Journal Article
Are you ready? Data analytics is reshaping the work of accountants, Clarence GOH Magazine Article
Are you ready? Data analytics is reshaping the work of accountants, Clarence GOH Magazine Article
Industry-university partnership through experiential project-based learning: A Singapore case study, Gary PAN, Gan Hup TAN, and Yvonne TAN Conference Paper
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
Customer-supplier relationships and corporate tax avoidance, Ling CEN, Edward L. MAYDEW, Liandong ZHANG, and Luo ZUO Journal Article
Designing an accounting analytics course using experiential learning approach, Gary PAN, Venky SHANKARARAMAN, Poh Sun SEOW, and Gan Hup TAN Journal Article
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
Is the US unique? International evidence on the aggregate earnings-returns association, Lindsey GALLO, Rebecca HANN, Congcong LI, and Viktoriya ZOTOVA Conference Paper
Marital status and earnings management, Gilles HILLARY, Sterling HUANG, and Yanping XU Journal Article
Ownership and identities of the largest shareholders and dividend policy: Evidence from Vietnam, Trien Vinh LE and Trang Huyen LE Journal Article
The paradoxes of risk management in the banking sector, Chu Yeong LIM, Margaret WOODS, Christopher HUMPHREY, and Jean Lin SEOW Journal Article
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
Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings, Jae Bum KIM Journal Article
CEO overconfidence and stock price crash risk, Jeong-Bon KIM, Zhang WEN, and Liandong ZHANG Journal Article
Targets Tax Shelter Participation and Takeover Premiums, Travis CHOW, Kenneth J. KLASSEN, and Yanju LIU Journal Article
The benefits of specific risk-factor disclosures, Ole-Kristian HOPE, Danqi HU, and Hai LU Journal Article
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
Using a mobile gaming app to enhance accounting education, Poh Sun SEOW and Suay Peng WONG Journal Article
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
Major government customers and loan contract terms, Daniel COHEN, Bin LI, Ningzhong LI, and Yun LOU Working Paper
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
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