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 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

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The impact of related party sales by listed Chinese firms on earnings informativeness and analysts forecasts, Jiwei WANG and Hongqi YUAN Journal Article

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Accounting and Productivity: Answering the big questions, Gary PAN and Themin SUWARDY Edited Book

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

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Banking on Productivity, Chu Yeong LIM Book Chapter

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

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Change Management: The People Dimension, Gary PAN Book Chapter

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Cloud Computing: A Paradigm Shift, Poh Sun SEOW Book Chapter

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Developing a Digital Story for Engaged Student Learning, Themin SUWARDY, Gary Shan Chi PAN, and Poh Sun SEOW Presentation

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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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Do Analysts Understand the Valuation Implications of Accounting Conservatism when Forecasting Target Prices?, Jae Bum KIM, Alexander Nekrasov, Pervin K. Shroff, and Andreas Simon Presentation

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Does earnings quality affect information asymmetry? Evidence from trading costs, Nilabhra BHATTACHARYA, Hemang Desai, and Kumar Venkataraman Journal Article

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Does Foreign Company's Shortcut to Wall Street Cut Short their Financial Reporting Quality? Evidence from Chinese Reverse Mergers, Kun-chih CHEN, Qiang CHENG, Chou Lin YING, Chen Lin YU, and Xiao Xin 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 Michael CLEMENT Conference Paper

Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act, Tharindra RANASINGHE, S. Dhole, S. Khumawala, and S. Mishra Presentation

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Executive equity compensation and earnings management: A quantile regression approach, Chih-Ying CHEN and Ming Yuan LI Conference Paper

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

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Helping Hands, Gary PAN Book Chapter

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Intra-Industry Information Transfers: An Analysis of Confirmatory and Contradictory Earnings News, Tharindra RANASINGHE Presentation

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Is the decline in the information content of earnings following restatements temporary?, Qiang CHENG, Xia CHEN, and Alvis LO Conference Paper

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

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Productivity in Accounting Practices, Themin SUWARDY Book Chapter

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Productivity Measurements for Accounting Functions, Themin SUWARDY Book Chapter

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Productivity, Return-on-capital and Stock Price Performance, Andrew LEE and Tracey ZHANG Book Chapter

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Regulating Analysts: NASD Rule 2711's Impact on Market Reaction and Liquidity Changes Surrounding Coverage Initiations, Tharindra RANASINGHE, K. Sivaramakrishnan, and A. Shroff Presentation

SGX Listing Rule 1207(1): Challenges & Opportunities for CAEs, See Liang FOO Report

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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

Storytelling 2.0: Using a digital story to teach accounting, Themin SUWARDY, Gary PAN, and Poh Sun SEOW Conference Paper

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

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

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The Effects of Team-Skills Guidance on Student Project Teams, Jean Lin SEOW and Premila GOWRI SHANKAR Presentation

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The Reactions of Analysts and Institutional Investors to Firms’ Real Activities Management, Sung Gon CHUNG and Joonho LEE Conference Paper

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The Role of a Non-Executive Director in SMEs, Jiwei WANG News Article

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The Role of a Non-Executive Director in SMEs, Jiwei WANG News Article

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The role of a non-executive director in SMEs, Jiwei WANG News Article

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The Role of Media Coverage in Corporate China, Jiwei WANG and Kangtao YE Conference Paper

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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

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

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Does Foreign Company's Shortcut to Wall Street Cut Short their Financial Reporting Quality? Evidence from Chinese Reverse Mergers, Kun-chih CHEN, Qiang CHENG, Ying Chou Lin, Yu Chen Lin, and Xiao Xin Conference Paper

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

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Internal Migration of Nurses in the United States: Migratory Prompts and Difference in Job Satisfaction between Migrant and Non-migrants, Jeffrey NG and E SIOW Journal Article

R&D Reporting Rule and Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, and Jeff Yu 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 Conference Paper

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

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Client Conservatism and Auditor-Client Contracting, Yoonseok ZANG, Chee Yeow LIM, and Mark DEFOND Conference Paper

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Disciplinary effect of internal control provisions of SOX on corporate governance structures, Beng Wee GOH Journal Article

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

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Do your homework before joining a board, Themin SUWARDY News Article

Employment agreement and managerial myopia, Xia CHEN, Qiang CHENG, Alvis Lo, and Xin WANG Conference Paper

Fair value hierarchy measures: Post-implementation evidence on IFRS 7, Pearl Hock Neo TAN Conference Paper

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

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Maximising Tax-Related Cashflows for SMEs, Teng Aun KHOO News Article

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R&D Reporting Rule and Firm Efficiency, Nilabhra BHATTACHARYA, Yoshie Saito, Ram Venkataraman, and Jeff Jiwei Yu Working Paper

Security regulations, access to the markets, and firm performance: Evidence from China, Qiang CHENG, Kun WANG, and Xing Xiao 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

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

The Consequences of Tax Sheltering: New Evidence from M&As, Ka Chung CHOW Conference Paper

Bank Accounting Conservatism and Bank Lending Behaviour, Chu Yeong LIM, Martin Walker, Edward LEE, and Asad Kausar Conference Paper

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