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 2014

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

Dilution in director risk assessments: The effects of diagnostic and non-diagnostic information, Jean Lin SEOW Journal Article

Director Tenure Diversity and Its Impact on Governance, Na LI and Aida Sijamic Wahid Conference Paper

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Does corporate governance make financial reports better, or just better for equity investors?, Dan Segal, Benjamin Segal, and Shai Levi Working Paper

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Does More Corporate Governance Enhance Managerial Performance: CFO Perceptions and the Role of Mindfulness, John Joseph Williams and Alfred E. SEAMAN Journal Article

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Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations, Katherine Gunny and Tracey Chunqi ZHANG Journal Article

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Financial Accounting: International Financial Reporting Standards, W. T. Harrison, C. T. Horngren, C. B. Thomas, and Themin SUWARDY Book

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Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks, Jeong-Bon KIM and Liandong ZHANG Journal Article

Foreign Market Interaction and Board Effectiveness, Na LI and Wahid Aida Sijamic Working Paper

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Governing a Digital Business Ecosystem: Lessons from ONE.MOTORING Portal, Gary PAN, See Liang FOO, and ShongYe TAN Journal Article

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Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?, Xia CHEN, Qiang CHENG, and Alvis K. LO Journal Article

Is the decline in the information content of earnings following restatements temporary?, Qiang Cheng, Xia Chen, and Alvis Lo Journal Article

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Loan loss reserves, regulatory capital, and bank failures: evidence from the recent economic crisis, Tee Yong Jeffrey NG and Sugata Roychowdhury Journal Article

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Mandatory Financial Reporting Environment and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption, I-Hwa Yang, Balakrishnan K., and LI X. Conference Paper

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Media Coverage and Firm Valuation: Evidence from China, Jiwei WANG and Kangtao YE Journal Article

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Revisiting the determinants of students' performance in an undergraduate accountancy degree programme in Singapore, Poh Sun SEOW, Gary PAN, and Joanne Siok Wan TAY Journal Article

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

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Singapore Tax Workbook 2014/15, Yee Loong SUM Book

SMEs see brighter 2015, Themin SUWARDY and Melvin YONG News Article

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Stock Liquidity and the Pricing of Earnings: A Comparison of China’s Floating and Non-floating Shares, Jiwei WANG, Kevin Chen, and Hongqi Yuan Journal Article

The Effects of Team-Skills Guidance on Accounting Students with Lone Wolf Tendencies, Jean Lin SEOW and Gowri Shankar P Working Paper

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The Singapore directorship report 2014, Clarence GOH Report

Submissions from 2013

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Accounting Challenge App: An Interview with CEEMAN Champions 2013, Poh Sun SEOW and Suay Peng Wong Magazine Article

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Counterparty Responses to Managerial Overconfidence, Paul HRIBAR, Jaewon KIM, Ryan WILSON, and Holly I-Hwa Yang Conference Paper

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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 Working Paper

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Management Forecast Credibility and Underreaction to News, Jeffrey NG, Irem Tuna, and Rodrigo Verdi Journal Article

Ownership Structure, Institutional Development, and Corporate Cash Management Policy, Yuanto KUSNADI, Z. Yang, and Y. Zhou Conference Paper

Practical Implications of Discretionary Loan Provisioning, Chu Yeong LIM Magazine Article

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Price shocks, news disclosures, and asymmetric drifts, Hai LU, Kevin WANG, and Xiaolu WANG Journal Article

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Survey on the role of investor relations in the modern day corporation, Andrew LEE Presentation

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Survey on the role of investor relations in the modern day corporation, Andrew LEE and Jiwei WANG Report

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The role of investor relations in the modern-day corporation, Andrew LEE and Jiwei WANG Report

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The Role of Investor Relations in the Modern-day Corporation, Andrew Lee and Jiwei Wang Presentation

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Loan Loss Reserves, Regulatory Capital, and Bank Failures: Evidence from the Recent Economic Crisis, Jeffrey NG and Sugata Roychowdhury Conference Paper

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60% cash payout or 400% PIC claim? Which is better? (Part 2 ), Teng Aun KHOO and Clement Kai Guan TAN Magazine Article

Break-Even Calculation: A New Approach, Nam Sang CHENG and Chi Kwan Yuen Conference Paper

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Zombie board: Board tenure and firm performance [Summary of paper], Sterling HUANG News Article

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Capability deployment in crisis: Response to Asian tsunami disaster, Gary PAN Book Chapter

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Capability deployment in crisis response to Asia tsunami disaster, Gary PAN Book Chapter

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City Developments Limited: A Journey in Sustainable Business Development, Soo Chiat HWANG and Havovi Heerjee Case

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Digital Firms can be a Taxing Problem for Govts, Yee Loong SUM News Article

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Stock Liquidity and the Pricing of Earnings: A Comparison of China’s Floating and Non-floating Shares, Lou FANG, Jiwei WANG, and Hongqi YUAN Journal Article

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60% cash payout or 400% PIC claim? Which is better? (Part 1), Clement Kai Guan TAN and Teng Aun KHOO Magazine Article

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A Survey of Executive Compensation Contracts in China’s Listed Companies, Yubo LI, Fang LOU, Jiwei WANG, and Hongqi YUAN Journal Article

Disclosure and Stock-based Incentives: The Role of Risk-Taking Incentives, I-Hwa Yang and David Tsui Working Paper

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Do short sellers front-run insider sales?, Mozaffar KHAN and Hai LU Journal Article

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Family Ownership and CEO Turnovers, Xia CHEN, Qiang CHENG, and Zhonglan DAI Journal Article

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IAS 39 reclassification choice and analyst earnings forecast properties, Chee Yeow LIM, Chu Yeong LIM, and Gerald J. LOBO Journal Article

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Managerial incentives and management forecast precision, Qiang CHENG, Ting LUO, and Heng YUE Journal Article

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Managerial Incentives and Management Forecast Precision, Qiang CHENG, Ting LUO, and Heng YUE Journal Article

Developing a Digital Story for Engaged Student Learning, Themin SUWARDY, Gary PAN, and Poh Sun SEOW Conference Paper

Managers' Pay Duration and Voluntary Disclosures, Qiang CHENG, Jae Bum Kim, and Young Jun CHO Conference Paper

Acquisition of Asia Pacific Breweries: A Case Study in Accounting for Business Combinations, Pearl Hock Neo TAN and Chu Yeong LIM Conference Paper

An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Kevin Ow Yong, M Evans, and K Njoroge Conference Paper

An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Kevin Ow Yong, M. Evans, and K Njoroge Conference Paper

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Do Firms Hedge Optimally? Evidence from an exogenous governance change, Sterling Zhenrui HUANG, Urs PEYER, and Benjamin SEGAL Working Paper

Dynamic Auditor Competition and Audit Quality in Local Markets, Yoonseok Zang, Kim Jeong-Bon, Jong-Hag Choi, and Zheng WANG Conference Paper

Emerging Areas within the Accounting Curriculum in Singapore, Themin SUWARDY Book Chapter

Enhancing the Teaching of Financial Accounting through the use of Customised Individual Assignments, Themin SUWARDY, Gary PAN, and Poh Sun SEOW Conference Paper

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Experiential Learning of New International Financial Reporting Standards: Case-based Learning of IFRS 10 and IFRS 11, Pearl Hock Neo TAN and Chu Yeong LIM Conference Paper

Female board representation and corporate acquisition intensity, Sterling Zhenrui HUANG, Guoli Chen, and Craig Crossland Conference Paper

Financial Reporting and Disclosure: An Adaptation to Singapore Financial Reporting Standards, Pearl Hock Neo TAN Book

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Financial Reporting: Myths and Realities, Themin SUWARDY Book Chapter

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Fostering an Analytics Culture, Gary Shan Chi PAN News Article

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Getting your Accounting Right, Themin SUWARDY and Jiwei WANG Edited Book

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Governance of Financial Reporting, Poh Sun SEOW and Gary PAN Book Chapter

Hedging, Investment Efficiency, and the Role of Information Environment, Tharindra RANASINGHE, Lobo Gerald J., and L. Yi Conference Paper

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Intermediate Accounting: IFRS Edition, J. David Spiceland, James F. Sepe, Mark W. Nelson, Pearl TAN, Bernardine LOW, and Kin-Yew LOW Book

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Internal Governance and Real Earnings Management, Qiang CHENG, Jimmy LEE, and Terry J. SHEVLIN Conference Paper

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Investor reactions to company disclosure of CEO to median employee compensation ratio: An experimental investigation, Jean Lin Seow and K Kelly Conference Paper

Is the decline in the information content of earnings following restatements temporary?, Xia CHEN, Qiang CHENG, and Alvis Lo Journal Article

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Making Accounting Productive, Themin SUWARDY News Article

Managers' Pay Duration and Voluntary Disclosures, Young Jun CHO, Qiang CHENG, and Jae Bum Kim Conference Paper

Mandatory Financial Reporting Environment and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption, I-Hwa Yang, Balakrishnan K., and LI X. Conference Paper

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Non-Audit Fees, Institutional Monitoring, and Audit Quality, Chee Yeow LIM, David K. DING, and Charlie Charoenwong Journal Article

Real Effects of International Tax Avoidance: Domestic Acquisitions, Ka Chung CHOW and K Klassen Conference Paper

Risk Imbalances: In Search of An Alternative Risk Management Framework, Christopher HUMPHREY and Margaret WOODS Conference Paper

Shareholder Wealth Effects of Tax Aggressiveness Transfer, Ka Chung CHOW, K Klassen, and Y. Liu Conference Paper

Tax Aggressiveness and Auditor Resignation, Yoonseok ZANG, Beng Wee GOH, Chee Yeow LIM, and Terry Shevlin Conference Paper

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The effect of corporate tax avoidance on the cost of equity, Beng Wee GOH, Jimmy LEE, Chee Yeow LIM, and Terry SHEVLIN Conference Paper

The Effect on Audit Quality of Auditing along the Supply Chain, Yoonseok Zang, Jong-Hag Choi, Kim Jeong-Bon, and Yue ZHANG Conference Paper

The Effects of Political Connections on the Level and Value of Cash Holdings: International Evidence, Yuanto Kusnadi and K.C. John Wei Conference Paper

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Visual Representation of Accounting Standards, Pearl Hock Neo TAN and Chu Yeong LIM Conference Paper

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Work out optimum tax rates, benefits for a new business, Teng Aun KHOO and Clement Tan Kai Guan News Article

Zombie Board: Board Tenure and Firm Performance, Sterling Zhenrui HUANG Conference Paper

Accounting Challenge App: Enhancing Learning through a Mobile Game, Poh Sun SEOW and Suay Peng Wong Presentation

Accounting Challenge App: Enhancing Learning through a Mobile Game, Poh Sun Seow and Suay Peng Wong Journal Article

Accounting Challenge: Enhancing Learning through a Mobile Game, Poh Sun SEOW and Suay Peng Wong Magazine Article

Brokers’ Stock Ratings Distributions and the Returns from their Stock Recommendations: Evidence Post-NASD Rule2 711, Chih-Ying CHEN and Kun-Chih CHEN Conference Paper

Developing a Digital Story for Engaged Student Learning, Shan Chi Pan, Poh Sun Seow, and Themin Suwardy Journal Article

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Dilution in Director Risk Assessments: The Effects of Diagnostic and Non-diagnostic Information, Jean Lin SEOW Conference Paper

Information Systems Procurement Process Risk and Control: Insights from a Public Sector Organization, Shan Chi Pan, Poh Sun Seow, and Mehta Manjari Journal Article

Lease Characteristics, Agency costs and Tax Considerations, Gary Shan Shi PAN, Kun-Chih CHEN, and G Lobo Conference Paper

Lease Characteristics, Agency Costs and Tax Considerations, Keng Kevin Ow Yong, Kun-Chih Chen, and G Lobo Conference Paper

Stock Liquidity and the Pricing of Earnings: A Comparison of China’s Floating and Non-floating Shares, Jiwei WANG, Hongqi Yuan, and Lou Fang Conference Paper

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

Zombie board:board tenure and firm performance, Sterling Zhenrui HUANG News Article

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Accounting Restatements and External Financing Choices, Xia CHEN, Qiang CHENG, and Alvis LO Journal Article

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Are Investors' Corporate Site Visits Informative?, Qiang CHENG, Fei Du, Xin WANG, and Yutao WANG Working Paper

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Are Investors' Corporate Site Visits Informative?, Qiang CHENG, Fei DU, Xin WANG, and Yutao WANG Conference Paper