Submissions from 2015
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
Income Smoothing due to Unemployment Concerns, Jeffrey NG, Tharindra RANASINGHE, Guifeng SHI, and I-Hwa YANG Working Paper
Institutional Development, State Ownership and Corporate Cash Holdings: Evidence from China, Yuanto KUSNADI, Zhifeng YANG, and Yuxiao ZHOU Journal Article
ISCA Pre-budget Roundtable 2015: Pace of restructuring, Sze Yee CHAN, Clarence GOH, and Perrine OH Report
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
Active CDS Trading and Managers’ Voluntary Disclosure, Jae Bum KIM, Pervin K. SHROFF, Dushyantk Umar VYAS, and Regina Wittenberg MOERMAN Conference Paper
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
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
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
ISCA pre-budget survey 2015, Clarence GOH Report
Managerial Accounting, Ray Garrison, Eric Noreen, Peter Brewer, Nam Sang CHENG, and Chi Kwan YUEN Book
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
Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment, Yinghua LI and Liandong ZHANG Journal Article
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
The power of technology in CRE data and analytics, Clarence GOH Magazine Article
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
CFO alert: Do you know what your board audit committee is up to?, Clarence GOH Magazine Article
Cross-Listings and Corporate Cash Savings: International Evidence, Yuanto KUSNADI Conference Paper
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
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
Singapore boards and directors – Of those who govern and direct, Clarence GOH Report
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
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
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
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
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
Internal control and operational efficiency, Qiang CHENG, Beng Wee GOH, and Jae Bum KIM Conference Paper
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
Raising the bar: Trends in implementing productivity initiatives in the finance and accounting function, Clarence GOH Report
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
Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures, Jeffrey NG and Sugata Roychowdhury Journal Article
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
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
Easier Understanding and Generalization in Management Accounting Calculations - Tabulate Formats, Nam Sang CHENG and Chi Kwan YUEN Presentation
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
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
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
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
Should Singapore adopt 'Say on Pay'?, Clarence GOH News Article
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
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
Managers' pay duration and voluntary disclosures, Qiang CHENG, Young Jun CHO, and Jae Bum KIM Conference Paper
Societal Trust and Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy LEE, Chee Yeow LIM, and Gerald J. LOBO Conference Paper