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 2013

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

Bank accounting conservatism and bank loan pricing, Chu Yeong Lim, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

Bank Accounting Conservatism and Bank Loan Pricing, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

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

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Examining the Informational Role of Analysts’ Forecasts and its Impact on the Relation between Earnings Surprises and Investors’ Responses, Joonho LEE, Kevin OW YONG, and Clement Michael Conference Paper

Gender and Connections among Wall Street Analyst, Sterling Zhenrui HUANG and Lily Fang News Article

Perception of Preparers and Users on sustainability reporting in Singapore, Soo Chiat HWANG, Teng Aun KHOO, and Dan Chee Wong Conference Paper

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

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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

Do Analyst Regulations Work? Evidence from the Impact of NASD Rule 2711 on the Liquidity Changes Surrounding Coverage Initiations, Tharindra RANASINGHE, A. SHROFF, and S. SIVARAMAKRI Conference Paper

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Education 2.0 In Indonesia: Inspiring Bamboo Innovators, Koon Boon KEE News Article

Reliability of Disclosed Internal Control Weakness and Changes in Disclosure Regulation, Yanju LIU Conference Paper

Spillover effects of restatements on the financial reporting behavior of board-interlocked firms, Chih-Ying CHEN, Beng Wee GOH, Yu Chen LIN, and Guan Syun WU Conference Paper

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

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The Liability of Foreignness in International Equity Investments: Evidence from the U.S. Stock Market, Bok BAIK, Jun-Koo KANG, Jin-Mo KIM, and Joonho LEE Journal Article

The Triangular Relationship Between Audit Committee Characteristics, Audit Input and Financial Reporting Quality, Jae Bum Kim, Segal Benjamin, Segal Dan, and Zang Yoonseok Conference Paper

Using Digital Storytelling to Engage Student Learning, Themin SUWARDY, Shan Chi Gary PAN, and Poh Sun SEOW Journal Article

When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors, Lawrence J. Abbott, Katherine A. Gunny, and Tracey Chunqi Zhang Journal Article

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When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors, Lawrence J. Abbott, Katherine A. Gunny, and Tracey Chunqi ZHANG Journal Article

Anticipated Tax Planning as a Source of Merger Gains, Ka Chung CHOW, Ken Klassen, and Y. Liu Presentation

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Are the Loan Loss and Fair Value Components of Bank Income Rationally Priced?, Chu Yeong LIM, Edward LEE, and Martin WALKER Conference Paper

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Creating ‘bamboo innovators’ in S’pore, Koon Boon KEE News Article

Family firm and accounting conservatism, Xia Chen, Qiang Cheng, and S Chen Journal Article

Internal Control and Operational Efficiency, Jae Bum Kim and Beng Wee Goh Working Paper

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

Organising the Capital Management Function: Some Further Evidence, Andrew LEE and Tracey ZHANG Magazine Article

R&D Reporting Rule and Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, and Jeff Yu Invited Academic Talk/Lecture

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

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

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

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

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The secret to business resiliency: Be like the bamboo, not the oak tree, Koon Boon KEE News Article

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Using Digital Storytelling to Engage Student Learning, Themin SUWARDY, Gary PAN, and Poh Sun SEOW Journal Article

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PCAOB Inspection Reports and Audit Quality, Katherine A. GUNNY and Tracey Chunqi ZHANG Journal Article

PCAOB Inspection Reports and Audit Quality, Chunqi (Tracey) ZHANG and Katherine GUNNY Journal Article

The Budget and You, Yee Loong SUM News Article

Directors' Evaluation of Diagnostic and Non-diagnostic Evidence, Jean Lin SEOW Conference Paper

Internal governance and real earnings management, Qiang Cheng, Kiat Bee Jimmy Lee, and Terry Shevlin Conference Paper

Internal governance and real earnings management, Qiang Cheng, Kiat Bee Jimmy Lee, and Shevlin Terry Conference Paper

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

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A Simpler Standard for Small Entities, Jiwei WANG Book Chapter

CEO contractual protection and managerial short-termism, Xia CHEN, Qiang CHENG, Alvis Lo, and Xin WANG Conference Paper

Does foreign company's shortcut to Wall Street Cut short their Financial Reporting Quality? Evidence form Chinese Reverse Merger, Kun-chih CHEN, Qiang CHENG, Ying Chou Lin, Yu Chen Lin, and Xiao Xin Conference Paper

Does foreign firms' shortcut to Wall Street Cut short their financial reporting quality? Evidence from Chinese reverse mergers, Qiang CHENG, Kun-chih CHEN, Ying Chou Lin, Xing Xiao, and Yu Chen Lin Conference Paper

Dynamics of Governing IT Innovation in Singapore: A Case Book, Gary PAN Edited Book

Feedback on public consultation on professional ethics, See Liang FOO and Jean Lin SEOW Report

Hedge Funds and Analyst Conflict of Interest, Sung Gon CHUNG and Melvyn TEO Conference Paper

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How does culture influence corporate risk-taking?, Kai LI, Dale GRIFFIN, Heng YUE, and Longkai ZHAO Journal Article

Management Earnings Guidance and Stock Price Crash Risk, Jeffrey NG, S. HAMM, and E LI Conference Paper

Management forecast credibility and underreaction to news, Tee Yong Jeffrey NG, Irem Tuna, and Rodrigo Verdi Journal Article

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Managerial incentives and management forecast precision, Qiang CHENG, Ting LUO, and Heng YUE Working Paper

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Review on the state of sustainability reporting in Singapore, Soo Chiat HWANG, Teng Aun KHOO, and Dan Chi WONG Conference Paper

The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' Information Environment, Kevin OW YONG, Sung Gon CHUNG, and Orie BARRON Conference Paper

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The impact of SFAS133 on income smoothing by banks through loan loss provisions, Emre Kilic, Gerald J. LOBO, Tharindra RANASINGHE, and K. Sivaramakrishnan Journal Article

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The Opportunistic Reporting of Material Events and the Apparent Misconception of Investors' Reaction, Dan SEGAL and Benjamin Segal Working Paper

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

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To pool or not to pool, Teng Aun KHOO and Kai Guan TAN Report

Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159’s Reported Gains and Losses, Sung Gon CHUNG, Gerald LOBO, and Kevin OW YONG Conference Paper

Value Relevance of Disclosed Fair Value Information and Hedging Activities: Evidence from Singapore, Pearl Hock Neo TAN Conference Paper