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 2016

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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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The downside of the network ties between CEO/CFOs and auditors through external directorships: Evidence from auditor selection and subsequent audit quality, Jaeyoon YU, Byungjin KWAK, Myung Seok PARK, and Yoonseok ZANG Conference Paper

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The effect of CEO stock-based compensation on pricing of future earnings, Bobae CHOI and Jae Bum KIM Journal Article

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Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities, Saleha Khumawala; RANASINGHE, Tharindra; and Claire J. YAN Journal Article

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Cross-quarter differential market reactions: An investigation of the audit effect hypothesis, Andrew LEE, Chu Yeong LIM, and Tracey Chunqi ZHANG Journal Article

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Do Analysts Understand the Economic and Reporting Complexities of Derivatives?, Hye Sun CHANG, Michael Donohoe, and Theodore Sougiannis Journal Article

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Financial Health and Corporate Performance of Listed Manufacturing Companies in South Korea and Taiwan: A Comparative Study of the Two Asian Tigers, See Liang FOO and Shaakalya PATHAK Journal Article

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Media coverage and the stock market valuation of TARP participating banks, Tee Yong Jeffrey NG, Florin P. Vasvari, and Regina Wittenberg-Moerman Journal Article

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Risk Management in a VUCA Environment: Some key considerations, FOO S.L., Nam Sang CHENG, and Nam Sang CHENG Magazine Article

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Takeover defenses in the era of shareholder activism, Sa-Pyung Sean SHIN Working Paper

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Accounting conservatism and stock price crash risk: Firm-level evidence, Jeong-Bon KIM and Liandong ZHANG Journal Article

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Analysts, Macroeconomic News, and the Benefit of Active In-House Economists, Artur HUGON, Alok KUMAR, and An-Ping LIN Journal Article

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CEO Overconfidence and Management Forecasting, Paul HRIBAR and Holly I. YANG Journal Article

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The future of corporate real estate with data and analytics, Clarence GOH Blog Post

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Bank Competition and Financial Stability: Evidence from the Financial Crisis, Brian Atkins, Lynn LI, Jeffrey NG, and Tjomme O. Rusticus Journal Article

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Female Board Representation and Corporate Acquisition Intensity, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article

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Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development, Gary PAN and Poh-Sun SEOW Journal Article

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Six tax reforms for 2016, Yee Loong SUM News Article

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What does your workplace say about your company culture?, Clarence GOH Blog Post

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Analyzing the analysts: The effect of technical and social skills on analyst career, Congcong LI, An-Ping LIN, and Hai LU Working Paper

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Client conservatism and auditor-client contracting, Mark L. DEFOND, Chee Yeow LIM, and Yoonseok ZANG Journal Article

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Corporate political connections and tax aggressiveness, Chansog (Francis) KIM and Liandong ZHANG Journal Article

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Investor reactions to company disclosure of high CEO pay and high CEO-to-employee pay ratio: An experimental investigation, Khim KELLY and Jean Lin SEOW Journal Article

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Short selling pressure and corporate social responsibility performance, Louise Yi LU, Yangxin YU, and Liandong ZHANG Conference Paper

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The Effect of Board Independence on Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG Journal Article

Submissions from 2015

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SMU-X: An Innovative Approach to Preparing Students with Skills for the Future, Gary PAN and Gan Hup TAN Conference Paper

Leases: Back to the fundamentals, TAN, Pearl Hock-Neo Magazine Article

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Insider Trading Restrictions and Corporate Risk-Taking, Yuanto KUSNADI Journal Article

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The intersection of tech and accounting, Poh Sun Seow News Article

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Data and analytics in corporate real estate: The importance of talent, Clarence GOH Magazine Article

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Exposure draft on leases: Impact on lessee’s tax computation in Singapore, Teng Aun KHOO and Joon Keong Nicholas CHAN Magazine Article

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Navigating the “patent-cliff”: The role of corporate real estate in the life Science industry, Clarence GOH Blog Post

Entrepreneur Q&A: Be in control of data and grab business opportunities, PAN, Gary and Poh Sun SEOW News Article

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CEO contractual protection and managerial short-termism, Xia CHEN, Qiang CHENG, Alvis K. LO, and Xin WANG Journal Article

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Corporate real estate’s rising profile in the banking and finance industry, Clarence GOH Blog Post

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Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study, Chih-Ying CHEN, Peter F. CHEN, and Qinglu JIN Journal Article

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Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131, Young Jun CHO Journal Article

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Comments on the Exposure Draft on the Conceptual Framework for Financial Reporting (ED/2015/3), TAN, Pearl Hock-Neo Report

Accounting Challenge App: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Presentation

Using an Online Learning Object to Teach Resource-Event-Agent (REA) Data Modelling in Accounting Information Systems, Poh Sun SEOW and PAN, Gary Presentation

Using an Online Learning Object to Teach Resource-Event-Agent (REA) Data Modelling in Accounting Information Systems, Poh Sun SEOW and PAN, Gary Presentation

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Analytics and Cybersecurity: The Shape of Things to Come, Gary PAN, Poh Sun SEOW, Calvin CHAN, and Chu Yeong LIM Edited Book

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Default clauses in debt contracts, Ningzhong LI, Yun LOU, and Florin VASVARI Journal Article

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From Data Analysis to Intelligent Accounting: Impact of Analytics on Accounting Function, Gary PAN and Poh Sun SEOW Book Chapter

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KPMG Global Anti Bribery and Corruption: Rising to the Challenge in the Age of Globalization, Themin SUWARDY; Poh Sun SEOW; and PAN, Gary Report

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Opaque Financial Reporting due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Conference Paper

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Customer's short positions and supplier's investment decisions, Xia CHEN, Guojin GONG, and Shuqing LUO Conference Paper

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Data and analytics in corporate real estate: Do you have the right talent?, Clarence GOH Blog Post

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Fair value hierarchy measures: Post-implementation evidence on IFRS 7, Pearl TAN Journal Article

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Opaque Financial Reporting due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Working Paper

Cross-listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Journal Article

Cross-listings and corporate cash savings: International evidence, Yuanto KUSNADI Journal Article

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Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Qiang CHENG, Xia CHEN, and Xin WANG Journal Article

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Does increased board independence reduce earnings management? Evidence from the recent regulatory reform, Xia CHEN, Qiang CHENG, and Xin WANG Journal Article

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Examining how Firms Leverage IT to Achieve Firm Productivity: RBV and Dynamic Capabilities Perspectives, Gary PAN, Shan Ling PAN, and Chu Yeong LIM Journal Article

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An investigation of credit borrower concentration, Heng YUE, Pingui RAO, and Jigao ZHU Journal Article

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Corporate tax aggressiveness and managerial rent extraction: Evidence from insider trading, Sung Gon Chung, Beng Wee GOH, Kiat Bee Jimmy LEE, and Terry J. SHEVLIN Working Paper

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Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning, B ATKINS, Y DOU, and Jeffrey Tee Yong NG Working Paper

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Ezra Holdings: Succeeding in Succession, See Liang FOO and Adina WONG Case

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Investment, duration, and exit strategies for corporate and independent venture capital-backed start-ups, Bing GUO, Yun LOU, and David PEREZ-CASTRILLO Journal Article

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Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae Bum KIM Working Paper

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Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae Bum KIM Working Paper

Theory and Practice of the Conceptual Framework: Evidence from the Field, Chu Yeong LIM; Keng Kevin OW YONG; and TAN, Pearl Hock-Neo Conference Paper

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

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Financial health and corporate performance of listed manufacturing companies in Hong Kong and Singapore – A comparative study of the two Asian tigers, FOO S.L. Journal Article

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Internal control and operational efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Conference Paper

The Power of Vision, Koon Boon KEE and S. H. TAN Conference Paper

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Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2004), Sandip Dhole, Saleha B. Khumawala, Sagarika Mishra, and Tharindra RANASINGHE Journal Article

Market pricing of banks' fair value assets reported under SFAS 157 since the 2008 financial crisis, Beng Wee GOH, Dan LI, Tee Yong Jeffrey NG, and Keng Kevin OW YONG Journal Article

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Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis, Beng Wee GOH, Dan LI, Jeffrey NG, and Keng Kevin OW YONG Journal Article

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Splitting Specified Foreign Sourced Income between Tax Exempt and Taxable Portions: An Optimal Solution (Part 3 of 3), Teng Aun KHOO and Clement Kai Guan TAN Journal Article

Communicating innovation, Jeffrey NG and Sterling Zhenrui HUANG Working Paper

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Foreign Source Income Tax Exemption and Pooling System: Which works Better? (Part 2 of 3), Clement Kai Guan TAN and Teng Aun KHOO Journal Article

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Income Smoothing due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and I-Hwa YANG Working Paper

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Institutional Development, State Ownership and Corporate Cash Holdings: Evidence from China, Yuanto KUSNADI, Zhifeng YANG, and Yuxiao ZHOU Journal Article

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ISCA Pre-budget Roundtable 2015: Pace of restructuring, Sze Yee CHAN, Clarence GOH, and Perrine OH Report

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ISCA pre-budget survey findings 2015: Insights from the accounting and business community, Clarence GOH Magazine Article

Short interest and supplier investment, Xia CHEN, S LUO, and G GONG Conference Paper

Short sellers and corporate disclosures, Xia CHEN, Qiang CHENG, Ting LUO, and Heng YUE Conference Paper

Accounting Challenge: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Book Chapter

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Active CDS Trading and Managers’ Voluntary Disclosure, Jae Bum KIM, Pervin K. SHROFF, Dushyantk Umar VYAS, and Regina Wittenberg MOERMAN Conference Paper

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Advanced Financial Accounting: An IAS and IFRS Approach, Pearl Hock Neo TAN, Chu Yeong LIM, and Peter Lip Nyean LEE Book

A taxonomy of misstatements: An exploratory study, Jean Lin SEOW, Chu Yeong LIM, and Themin SUWARDY Working Paper

CEO relational identification, mortality science, and reprioritization following director deaths, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article

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Continuing professional development in the accounting profession: Practices and perceptions from the Asia Pacific region, Paul DE LANGE, Beverley JACKLING, and Themin SUWARDY Journal Article

Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning, Tee Yong Jeffrey NG, B ATKINS, and Y DOU Conference Paper

Financial Reporting Changes and Internal Information Environment: Evidence from SFAS 142, Qiang CHENG, Young Jun CHO, and I-Hwa YANG Conference Paper

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Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 of 3), Teng Aun KHOO and Clement Kai Guan TAN Journal Article

Impact of Mandatory Changes in Convertible Debt Accounting, Na LI Conference Paper

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ISCA pre-budget survey 2015, Clarence GOH Report

Managerial Accounting, Ray Garrison, Eric Noreen, Peter Brewer, Nam Sang CHENG, and Chi Kwan YUEN Book

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Managing Fit between Organizational Functionality, Package Features and Stakeholder Needs during Enterprise Accounting Systems Implementation: A Process Analysis, Gary Shan Shi PAN, SL Pan, and Chu Yeong LIM Journal Article

Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Conference Paper

Short sellers and insider trading, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Invited Academic Talk/Lecture

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Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment, Yinghua LI and Liandong ZHANG Journal Article

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Singapore budget 2015: Building our future, strengthening social security, Clarence GOH and Felix WONG Report

The Effects of Auditor Characteristics on Audit Quality Before and After the Enforcement of Sarbanes-Oxley Act, Yoonseok ZANG, S. CHOI, and S. KIM Journal Article

The Frequency of Say-on-Pay Vote, Shareholder Value, and Corporate Governance: Initial Evidence from the U.S. Firms, Na LI and DeFranco Gus Working Paper

The influence of management professonal ties with audit firms on auditor appointments and subsequent audit quality, Yoonseok ZANG, B KWAK, M.S PARK, and J YU Working Paper

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The power of technology in CRE data and analytics, Clarence GOH Magazine Article