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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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

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

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

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Counterparty Responses to Managerial Overconfidence, Paul HRIBAR, Jaewoo KIM, Ryan WILSON, and Holly I-Hwa YANG Working Paper

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

Family firm and CEO turnover, Xia CHEN, Qiang CHENG, and Alvis Lo Journal Article

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Geographic Proximity between Auditor and Client: How does it Impact Audit Quality?, Jong-Hag CHOI, Jeong-Bon KIM, Aini QIU, and Yoonseok ZANG Journal Article

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

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In Search of a Different Accounting Graduate: Entry-point Determinants of Students’ Performance in an Undergraduate Accountancy Degree Programme in Singapore, Poh Sun SEOW, Gary PAN, and Joanne TAY Conference Paper

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

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

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Why sustainability makes business sense, Joanne Siok Wan Tay News Article

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Auditor reporting under Section 404: The association between the internal control and going concern audit opinions, Beng Wee GOH Journal Article

Comments on ED Revenue from Contracts with Customers, TAN, Pearl Hock-Neo Report

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Crisis Response Information Networks, Shan L. PAN, Gary PAN, and Dorothy E. Leidner Journal Article

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 Foreign Company's Shortcut to Wall Street Cut Short their Financial Reporting Quality? Evidence from Chinese Reverse Mergers, Kun-chih CHEN Working Paper

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

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Fair Value Disclosures Beyond SFAS 157, Beng Wee GOH Working Paper

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Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing, Sanjeev BHOJRAJ, Robert LIBBY, and Holly I. YANG Working Paper

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Singapore Tax Workbook 2012/13, Yee Loong SUM Book

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

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Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role of Management Accounting Systems Change, John Joseph WILLIAMS and Alfred E. SEAMAN Journal Article

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

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Cash is King, Themin SUWARDY News Article

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

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On-Market Share Buy-backs: ASX Disclsoure, Jason David MITCHELL and Holub M. Journal Article

An e-Learning resource for Accounting Information Systems REA (Resource-Event-Agent) Data Modelling, Gary Shan Chi PAN and Poh Sun SEOW Report

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Capital Market Consequences of Managers' Voluntary Disclosure Styles, Holly I. YANG Journal Article

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Productivity Incentive at Work, Yee Loong SUM News Article

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The Central Role of Information Systems in Managing Crises, Shan Chi Gary PAN Magazine Article

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Use of the Extraordinary Item, Tharindra RANASINGHE, Thomas NOLAND, George GAMBLE, and Sandip DHOLE Journal Article

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Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings, Jae Bum KIM Working Paper

Accounting Profit and Taxable Profit: Shall Never the Twain Meet?, Teng Aun KHOO and Kai Guan TAN Journal Article

Accounting restatements and external financing choices, Xia CHEN, Qiang CHENG, and Alvis Lo Working Paper

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Accounting students' perceptions of a learning management system: An international comparison, Illias G. Basioudis, Paul De Lange, Themin SUWARDY, and Paul Wells Journal Article

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An Analytical and Empirical Measure of the Degree of Conditional Conservatism, Dan SEGAL and Jeffrey L. Callen Journal Article

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Assessing the 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 Working Paper

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Crisis response information networks, Shan L. PAN, Gary PAN, and Dorothy LEIDNER Journal Article