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

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

Measuring reporting conservatism using the Dichev-Tang (2008) model, Jimmy Kiat Bee LEE Conference Paper

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

Internal governance and real earnings management, Jimmy Kiat Bee LEE, Qiang CHENG, and Terry Shevlin Conference Paper

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

Submissions from 2012

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Banks' Survival during the Financial Crisis: The Role of Regulatory Reporting Quality, Jeffrey NG and Tjomme O. RUSTICUS Conference Paper

Cross-Country Differences in the Effect of Political Connections on the Information Environment, Yuanto KUSNADI and B. Srinidhi Conference Paper

Do Analyst Regulations Work? Evidence from the Impact of NASD Rule 2711 on the Liquidity Changes Surrounding Coverage Initiations, Tharindra RANASINGHE, Arpita Shroff, and Shiva Sivaramakrishnan 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

Dynamic Auditor Competition and Audit Quality in Local Markets, Yoonseok ZANG, Jong-Hag CHOI, Jeong-Bon KIM, and Zheng WANG Conference Paper

Insider Trading and Option Returns Around Earnings Announcements, Sung Gon CHUNG and Chin Han CHIANG Conference Paper

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

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Muddy Cloud with Silver Lining? Bring it on!, Themin SUWARDY News Article

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

Readability of annual reports, CFO characteristics, and financial expertise of the board, Sung Gon CHUNG and Andy KIM Conference Paper

Revisiting the Determinants of Students' Performance in an Undergraduate Accountancy Degree Programme in Singapore, Poh Sun SEOW; Shan Chi Gary PAN; and Siok Wan, Joanne TAY Working Paper

Revisiting the Determinants of Students' Performance in an Undergraduate Accountancy Degree Programme in Singapore, Poh Sun SEOW; Shan Chi Gary PAN; and Siok Wan, Joanne TAY Working Paper

The Dynamics of Auditor Reputation Effects, Chih-Ying CHEN and Ping Sheng KOH Conference Paper

The Effect on Audit Quality of Auditing along the Supply Chain, Yoonseok ZANG, Jong-Hag CHOI, Jeong-Bon KIM, and Yue ZHANG Conference Paper

Zombie board:board tenure and firm performance, Sterling Zhenrui HUANG Conference Paper

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Building the CFO Function: Roles and Responsibilities, Andrew LEE Presentation

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Building the CFO Function: Roles and Responsibilities, Andrew LEE and Chunqi (Tracey) ZHANG Presentation

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Building the CFO Function: Roles and Responsibilities, Andrew LEE and Tracey ZHANG Report

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Building the CFO Function: Roles and Responsibilities, Chunqi (Tracey) ZHANG and Tong Kin Andrew LEE Book

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

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Digital Storytelling for Engaged Student Learning in Financial Accounting, Themin SUWARDY, Gary Shan Chi PAN, and Poh Sun SEOW Book Chapter

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Disclosure and Cost of Equity Capital: An Analysis at the Market Level, Yan LI and Holly I-Hwa YANG Working Paper

Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2004), Tharindra RANASINGHE, S. DHOLE, S. KHUMAWALA, and S. MISHRA Conference Paper

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Making Sense of Other Comprehensive Income, Pearl Hock Neo TAN News Article

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Management Earnings Guidance and Stock Price Crash Risk, Sophia J. W. HAMM, Jeffrey NG, and Edward E. LI Conference Paper

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

The Effect on Audit Quality of Auditing along the Supply Chain, Yoonseok ZANG, Jong-Hag CHOI, Jeong-Bon KIM, and Yue ZHANG Conference Paper

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties, Chee Yeow LIM, Gerald Lobo, and Chu Yeong LIM Journal Article

NASD 2711 and Analysts Forecasts, Chih-Ying CHEN and Kun-chih CHEN Presentation

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Raising the Bar, Jiwei WANG Magazine Article

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Raising the Bar, Jiwei WANG News Article

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SGX Listing Rule 1207(10): Challenges and Opportunities for CAEs, See Liang FOO Report

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The effect of corporate tax avoidance on the cost of equity, Beng Wee GOH, Jimmy Kiat Bee LEE, Chee Yeow LIM, and Terry Shevlin Working 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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The triangular relationship between audit committee characteristics, audit input and financial reporting quality, Jae Bum KIM, Benjamin SEGAL, Dan SEGAL, and Yoonseok ZANG Working Paper

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Accounting Information Systems Resource-Event-Agent (REA) Data Model Tutorial, Poh Sun SEOW and Gary PAN Software

Boost your Productivity with an Enterprise Resource Planning System, Poh Sun SEOW News Article

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Do analysts understand the valuation implications of accounting conservatism when forecasting target prices?, Jae Bum KIM, Alexander Nekrasov, Pervin Shroff, and Andreas Simon Working 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

Internal governance and real earnings management, Kiat Bee Jimmy LEE, Qiang CHENG, and Terry Shevlin Conference Paper

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Mandatory Financial Reporting Environment and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption, Balakrishnan Karthik, Xi LI, and Holly YANG Working Paper

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The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence, Bin SRINIDHI, Mahmud HOSSAIN, and Chee Yeow LIM Journal Article