Submissions from 2017
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
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
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
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
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
Aggregate earnings surprises, monetary policy, and stock returns, Lindsey A. GALLAO, Rebecca N. HANN, and Congcong LI Journal Article
Getting your company ready for sustainability reporting, Themin SUWARDY and Melvin YONG News Article
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
"Other Information" in an Audit (Part 2), FOO S.L. Magazine Article
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
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
Thoughts from the IAAER’s 12th World Congress of Accounting Educators and Researchers, Greg STONER and Themin SUWARDY Editorial
Being agile to thrive amidst disruptive digital innovation, Say Yen TEOH; Calvin M. L. CHAN; PAN, Gary; and Mark GOH Conference Proceeding Article
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
Designing an accounting analytics course using experiential learning approach, PAN, Gary; SHANKARARAMAN, Venky; Poh Sun SEOW; and Gan Hup TAN Conference Proceeding Article
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
Seeing is believing: Analysts' corporate site visits, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Journal Article
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
Cross-country differences in the effect of political connections on stock price informativeness, Yuanto KUSNADI and Bin SRINIDHI Conference Paper
Singapore's vision of a smart nation, See Liang FOO and Gary PAN Magazine Article
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
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
Consequences to directors of shareholder activism, Sa-Pyung Sean SHIN, Sa-Pyung Sean SHIN, and Suraj SRINIVASAN Working Paper
Financial health and corporate performance: A comparison of manufacturing companies in China and India, See Liang FOO and Shaakalya PATHAK Journal Article
Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts, Xi LI and Holly I. YANG Journal Article
Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts, Xi LI and Holly I. YANG Journal Article
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
The effect of CEO stock-based compensation on pricing of future earnings, Bobae CHOI and Jae Bum KIM Journal Article
Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities, Saleha Khumawala; RANASINGHE, Tharindra; and Claire J. YAN Journal Article
Cross-quarter differential market reactions: An investigation of the audit effect hypothesis, Andrew LEE, Chu Yeong LIM, and Tracey Chunqi ZHANG Journal Article
Do Analysts Understand the Economic and Reporting Complexities of Derivatives?, Hye Sun CHANG, Michael Donohoe, and Theodore Sougiannis Journal Article
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
Media coverage and the stock market valuation of TARP participating banks, Tee Yong Jeffrey NG, Florin P. Vasvari, and Regina Wittenberg-Moerman Journal Article
Risk Management in a VUCA Environment: Some key considerations, FOO S.L., Nam Sang CHENG, and Nam Sang CHENG Magazine Article
Takeover defenses in the era of shareholder activism, Sa-Pyung Sean SHIN Working Paper
Accounting conservatism and stock price crash risk: Firm-level evidence, Jeong-Bon KIM and Liandong ZHANG Journal Article
Analysts, Macroeconomic News, and the Benefit of Active In-House Economists, Artur HUGON, Alok KUMAR, and An-Ping LIN Journal Article
CEO Overconfidence and Management Forecasting, Paul HRIBAR and Holly I. YANG Journal Article
The future of corporate real estate with data and analytics, Clarence GOH Blog Post
Bank Competition and Financial Stability: Evidence from the Financial Crisis, Brian Atkins, Lynn LI, Jeffrey NG, and Tjomme O. Rusticus Journal Article
Female Board Representation and Corporate Acquisition Intensity, Guoli CHEN, Craig CROSSLAND, and Sterling HUANG Journal Article
Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development, Gary PAN and Poh-Sun SEOW Journal Article
Six tax reforms for 2016, Yee Loong SUM News Article
What does your workplace say about your company culture?, Clarence GOH Blog Post
Analyzing the analysts: The effect of technical and social skills on analyst career, Congcong LI, An-Ping LIN, and Hai LU Working Paper
Client conservatism and auditor-client contracting, Mark L. DEFOND, Chee Yeow LIM, and Yoonseok ZANG Journal Article
Corporate political connections and tax aggressiveness, Chansog (Francis) KIM and Liandong ZHANG Journal Article
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
Short selling pressure and corporate social responsibility performance, Louise Yi LU, Yangxin YU, and Liandong ZHANG Conference Paper
The Effect of Board Independence on Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG Journal Article
Submissions from 2015
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
Insider Trading Restrictions and Corporate Risk-Taking, Yuanto KUSNADI Journal Article
The intersection of tech and accounting, Poh Sun Seow News Article
Data and analytics in corporate real estate: The importance of talent, Clarence GOH Magazine Article
Exposure draft on leases: Impact on lessee’s tax computation in Singapore, Teng Aun KHOO and Joon Keong Nicholas CHAN Magazine Article
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
CEO contractual protection and managerial short-termism, Xia CHEN, Qiang CHENG, Alvis K. LO, and Xin WANG Journal Article
Corporate real estate’s rising profile in the banking and finance industry, Clarence GOH Blog Post
Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study, Chih-Ying CHEN, Peter F. CHEN, and Qinglu JIN Journal Article
Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131, Young Jun CHO Journal Article
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
Analytics and Cybersecurity: The Shape of Things to Come, Gary PAN, Poh Sun SEOW, Calvin CHAN, and Chu Yeong LIM Edited Book
Default clauses in debt contracts, Ningzhong LI, Yun LOU, and Florin VASVARI Journal Article
From Data Analysis to Intelligent Accounting: Impact of Analytics on Accounting Function, Gary PAN and Poh Sun SEOW Book Chapter
KPMG Global Anti Bribery and Corruption: Rising to the Challenge in the Age of Globalization, Themin SUWARDY; Poh Sun SEOW; and PAN, Gary Report
Opaque Financial Reporting due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and Holly I. YANG Conference Paper
Customer's short positions and supplier's investment decisions, Xia CHEN, Guojin GONG, and Shuqing LUO Conference Paper
Data and analytics in corporate real estate: Do you have the right talent?, Clarence GOH Blog Post
Fair value hierarchy measures: Post-implementation evidence on IFRS 7, Pearl TAN Journal Article
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
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Qiang CHENG, Xia CHEN, and Xin WANG Journal Article
Does increased board independence reduce earnings management? Evidence from the recent regulatory reform, Xia CHEN, Qiang CHENG, and Xin WANG Journal Article