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 2015

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Tunneling through non-operational fund occupancy: An investigation based on officially identified activities, Guohua JIANG, Pingui RAO, and Heng YUE Journal Article

Submissions from 2014

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

Anticipated tax planning as a source of merger gains, Travis CHOW, Kenneth KLASSEN, and Yanju LIU Conference Paper

Are the loan loss and fair value components of bank income rationally priced?, Chu Yeong LIM, Edward LEE, and Martin WALKER Conference Paper

Business Landscaping for Strategic Advantage: Evidence from a Multi-Sector Study, Themin SUWARDY and Janek Ratnatunga Journal Article

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CFO alert: Do you know what your board audit committee is up to?, Clarence GOH Magazine Article

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Cross-Listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Conference Paper

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Determinants of Ethical Climate in the Firm:The Role of Governance Systems and Environmental Uncertainty, John J. WILLIAMS and Alfred E. SEAMAN Journal Article

Managerial Ability and the Structure of Corporate Debt, Holly YANG, S CAO, and W CHI Working Paper

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Raising the bar 3: Essential finance and accounting function staff skills, training needs and challenges in driving productivity, Clarence GOH Report

Real Effects of International Tax Planning: Evidence from Domestic Acquisitions, Travis CHOW and Kenneth KLASSEN Conference Paper

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Singapore boards and directors – Of those who govern and direct, Clarence GOH Report

Societal Trust and Corporate Tax Avoidance, Jimmy Kiat Bee LEE, Chee Yeow LIM, Gerry LOBO, and Kiridaran KANAGARETNAM Conference Paper

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The Inclusion of General Counsel in Top Management and Tax Avoidance, Beng Wee GOH, Jimmy LEE, and Jeffrey NG Conference Paper

The Role of Risk-taking Incentives in Managers’ Forecasting Decisions, Young Jun CHO, I-Hwa YANG, and David TSUI Working Paper

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Auditor switching for opinion shopping, and subsequnt audit quality and audit fee: Evidence from post-SOX period, Jong-Hag CHOI, Heesun CHUNG, Catherine Heyjung SONU, and Yoonseok ZANG Working Paper

Family firm and internal control weakness, Xia CHEN, Mei FENG, and Chan LI Invited Academic Talk/Lecture

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Raising the bar 2: Challenges to productivity initiatives in the finance and accounting function, Clarence GOH Report

Short sellers and insider trading, Qiang CHENG, Xia CHEN, Ting LUO, and Heng YUE Working Paper

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The Effect of Board Independence on the Information Environment and Information Asymmetry, Beng Wee GOH, Jimmy LEE, Jeffrey NG, and Kevin OW YONG Working Paper

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A Literature Review of the Impact of Extracurricular Activities Participation on Students' Academic Performance, Poh Sun SEOW and Gary PAN Journal Article

Family firms and labor market regulation, Morten BENNEDSEN, Sterling HUANG, Hannes F. WAGNER, and Stefan ZUEME Working Paper

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

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Managing the accounting and finance function – Productivity trends and focus, Clarence GOH Report

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

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Raising the bar: Trends in implementing productivity initiatives in the finance and accounting function, Clarence GOH Report

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Should Singapore adopt ‘Say on Pay’, Clarence GOH News Article

Targets' Tax Shelter Participation and Takeover Premiums, Ka Chung CHOW, Yanju LIU, and Klassen K Conference Paper

Examining the Informational Role of Analysts' Forecasts and its Impact of the Relation between Earnings Surprises and Investors' Responses, Kevin OW YONG, Joonho LEE, and M. CLEMENT Conference Paper

Accounting Challenge: Mobile-Gaming App for Learning Accounting, Poh Sun SEOW and Suay Peng WONG Invited Academic Talk/Lecture

Accounting for Derivatives, Pearl Hock Neo TAN and Peter LEE Encyclopaedia

An E-Learning Resource for Accounting Information Systems Resource-Event-Agent (REA) Data Modelling, Poh Sun SEOW and Gary Shan Shi PAN Invited Academic Talk/Lecture

Are investors' corporate site visits informative?, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Conference Paper

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Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures, Jeffrey NG and Sugata Roychowdhury Journal Article

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Family firm research: A review, Qiang CHENG Journal Article

Living within acceptable risk: The inherent uncertainties of risk management, Chu Yeong LIM, Jean Lin SEOW, Magaret Humphrey, and Margaret Woods Conference Paper

Seeing is Believing: Do Analysts Benefit from Site Visits, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Conference Paper

The Development of Women Leaders in Singapore, Yang Hoong Pang Presentation

Accounting Challenge App: Enhancing Learning through a Mobile Game, Poh Sun SEOW and Suay Peng WONG Conference Paper

An alternative approach to hedge accounting, Chu Yeong LIM News Article

Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin SUWARDY, Jean SEOW, and Chu Yeong LIM Conference Paper

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Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin SUWARDY, Jean Lin SEOW, and Chu Yeong LIM Report

Convenient New Method to Multiproduct Breakeven, Nam Sang CHENG and Chi Kwan YUEN Presentation

Does Auditor Quality Constrain Corporate Tax Avoidance?, Jimmy LEE, Chee Yeow LIM, Kiridaran KANAGARETNAM, and Gerald LOBO Conference Paper

Easier Understanding and Generalization in Management Accounting Calculations - Tabulate Formats, Nam Sang CHENG and Chi Kwan YUEN Presentation

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Economic consequences of APB 14-1: Convertible debt accounting, Na LI Report

Financial Reporting and Disclosure Study Manual for Professional Examinations, Pearl Hock Neo TAN Book

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

Incorporating Unstructured Data in Fraud Analytics, Gary Shan Chi PAN News Article

KPMG-SMU 2014 Singapore Fraud Survey, Themin SUWARDY, Gary Shan Shi PAN, and Poh Sun SEOW Report

Panelist discussion of IFRS 9 hedge accounting, Chu Yeong LIM News Article

Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting Luo, and Heng Yue Conference Paper

Tax Avoidance and Tunneling, Jiwei WANG, Hang Liu, and Kangtao Ye Working Paper

Teaching Accounting through a Mobile Game, Poh Sun SEOW and Suay Peng Wong Conference Paper

The Effects of Team-Skills Guidance on Accounting Students with Lone Wolf Tendencies, Premila Gowri SHANKAR and Jean Lin SEOW Conference Paper

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The New Lyrics of the Old Folks: The Role of Family Ownership in Corporate Innovation, Po-Hsuan HSU, Sterling HUANG, Massimo MASSA, and Hong ZHANG Working Paper

Theory and Practice of the Conceptual Framework: Evidence from the field, Chu Yeong LIM, Keng Kevin OW YONG, and Hock Neo Pearl TAN Working Paper

The Power of Vision, Koon Boon KEE and SH TAN Conference Paper

Analyst Reputation and Management Earnings Forecasts, Joonho LEE, Jae Bum KIM, and Yongtae KIM Working Paper

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

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Conservatism and Equity Ownership of the Founding Family, Shuping CHEN, Xia CHEN, and Qiang CHENG Journal Article

Cross-Listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Working Paper

Diversity in skills-mix needed for effective audit committees, Themin SUWARDY, Yuanto KUSNADI, Jiwei WANG, and Kwong Sin LEONG News Article

Internal tax investment and tax aggressiveness, Xia CHEN, Qiang CHENG, T. CHOW, and Liu Y Invited Academic Talk/Lecture

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International Practice Management: Singapore, Themin SUWARDY Book Chapter

Short interest and supplier investment, Xia CHEN, Luo S, and Gong G Working Paper

Short sellers and corporate disclosures, Qiang CHENG, Xia CHEN, Ting Luo, and Heng Yue Conference Paper

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Should Singapore adopt 'Say on Pay'?, Clarence GOH News Article

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Should Singapore adopt 'Say on Pay'?, Clarence GOH News Article

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

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Activist directors: Determinants and consequences, Ian D GOW, Sa-Pyung Sean SHIN, and Suraj SRINIVASAN Working Paper

Internal tax investment and tax aggressiveness, Xia CHEN, Qiang CHENG, CHOW T, and Liu Y Working Paper

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

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Societal Trust and Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Conference Paper

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The risk-relevance of securitizations during the recent financial crisis, Yiwei DOU, Yanju LIU, Gordon RICHARDSON, and Dushyantkumar VYAS Journal Article

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The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality, Jae Bum KIM, Benjamin SEGAL, Dan SEGAL, and Yoonseok ZANG Conference Paper

"Comments on the Post Implementation Review of IFRS 3 Business Combinations", TAN, Pearl Hock-Neo Report

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2nd ISCA productivity scorecard and benchmarking survey report for the Accountancy sector in Singapore, Sze Yee CHAN, Clarence GOH, and Kay ZIN Report

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Bank Accounting Conservatism and Bank Loan Pricing, Chu Yeong LIM, Edward LEE, Asad KAUSAR, and Martin WALKER Journal Article

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Causes and consequences of corporate asset exchanges by listed companies in China, Fang LOU, Jiwei WANG, and Hongqi YUAN Journal Article

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Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry, Kanagaretn KIRIDARAN, Chee Yeow LIM, and Gerald J. LOBO Journal Article

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Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Incentives on Market Participants’ Behavior, Yanju LIU, Hai LU, and Kevin VEENSTRA Journal Article

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Optimism and the Occult Octopus: Favorites Lose, Underdogs Triumph, and Spain Finally Wins the World Cup, Jason David MITCHELL and Li Lian ONG Magazine Article

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

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An Examination of Earnings Surprises for Urban and Rural Firms, Bok BAIK, Jong-Hag CHOI, and Yoonseok ZANG Journal Article

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Active CDS Trading and Managers’ Voluntary Disclosure, Jae Bum KIM, Pervin K. Shroff, Dushyantk Umar Vyas, and Regina Wittenber Working Paper

Building an Analytics Culture in SMEs, Gary PAN News Article

Corporate Fraud: From Prevention to Detection, Gary Shan Chi PAN Magazine Article

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Corporatisation or Sole Proprietorship? Business Vehicles for New Businesses, Teng Aun Khoo and Clement Kai Guan TAN Journal Article

Cross-Country Evidence on the Role of Independent Media in Constraining Tax Avoidance, Jimmy Kiat Bee LEE, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerry Lobo Working Paper

Family firm and internal control weakness, Xia CHEN, Feng M, and Li C Invited Academic Talk/Lecture

How well do accounting-based risk measures predict bank failure and bank financial trouble? Evidence from the recent financial crisis, Chee Yeow LIM, Kiridaran Kanagaretnam, and Gerald J. Lobo Working Paper

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Rational information leakage, Hai LU, Raffi INDJEJIKIAN, and Liyan YANG Journal Article

Why Hedge? Extent, Nature, and Determinants of Derivative Usage in US Municipalities, Tharindra RANASINGHE, S. KHUMAWALA, and C YAN Conference Paper

Effects of International Institutional Factors on Earnings Quality of Banks, Kiridaran Kanagaretnam, Gerald J. Lobo, and Chee Yeow LIM Journal Article

Living within acceptable risk: The inherent uncertainties of risk management, Chu Yeong LIM, Jean Lin SEOW, Christopher Humphrey, and Margaret Woods Working Paper

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Managerial agency costs of socialistic internal capital markets: Empirical evidence from China, Jiwei WANG and Kangtao YE Journal Article

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Beauty and academic career, Hai LU, Yanju LIU, and Kevin VEENSTRA Working Paper

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Coordinating the processes of resource enrichment and capability deployment: Lessons from IT implementation at a medium-sized accounting firm, Gary PAN, Sayyen TEOH, and Poh Sun SEOW Journal Article

Corporate In-house Human Capital Investment in Tax Planning, Ka Chung CHOW, Xia CHEN, Qiang CHENG, and Yanju LIU Working Paper