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Singapore Management University School of Accountancy Research Paper Series

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Viewing: 1 - 50 of 380 papers

1.

Corporate In-house Tax Departments

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Working Paper Series
Singapore Management University, Singapore Management University, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law

Multiple version iconThere are 2 versions of this paper

2.

Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non-Compete Provisions

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Working Paper Series
Florida International University (FIU), Singapore Management University - School of Accountancy and Fudan University

Multiple version iconThere are 2 versions of this paper

3.

Applying Visual Analytics to Fraud Detection using Benford’s Law

Goh, Clarence,Applying Visual Analytics to Fraud Detection using Benford’s Law (2020). Journal of Corporate Accounting & Finance, October 2020, Vol 31 (4): 202-208. , Singapore Management University School of Accountancy Research Paper No. 2021-128
Number of pages: 20 Posted: 02 Dec 2020
Accepted Paper Series
Singapore Management University - School of Accountancy
Downloads 43
4.

Politically Connected Governments

Journal of Accounting Research, Volume 58, Issue 4, September 2020
Posted: 02 Dec 2020
Accepted Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Singapore Management University and University of Michigan at Ann Arbor

Multiple version iconThere are 2 versions of this paper

5.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020
Working Paper Series
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 40
6.

The Role of Convex Equity Incentives in Managers’ Forecasting Decisions

Singapore Management University School of Accountancy Research Paper No. 2021-125
Number of pages: 52 Posted: 17 Oct 2020
Working Paper Series
Singapore Management University - School of Accountancy, University of Southern California - Marshall School of Business and Singapore Management University - School of Accountancy
Downloads 53
7.

The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality

Forthcoming, European Accounting Review, Singapore Management University School of Accountancy Research Paper No. 2021-123
Number of pages: 52 Posted: 29 Sep 2020
Accepted Paper Series
Erasmus University, affiliation not provided to SSRN, Virginia Commonwealth University (VCU) - School of Business and Singapore Management University - School of Accountancy
Downloads 29
8.

The Effect of Institutional Investors on Financial Reporting Comparability in the U.S.: Evidence from Common Institutional Blockholders

Posted: 11 Sep 2020 Last Revised: 11 Sep 2020
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and School of Economics and Management, Wuhan University
9.

Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act

Singapore Management University School of Accountancy Research Paper Forthcoming, HEC Paris Research Paper No. ACC-2020-1365
Number of pages: 53 Posted: 05 Aug 2020 Last Revised: 05 Aug 2020
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, HEC Paris - Accounting and Management Control Department and Singapore Management University - School of Accountancy
Downloads 113
10.

Cross-Country Differences in the Effect of Political Connections on Stock Price Informativeness

Singapore Management University School of Accountancy Research Paper No. 2020-117
Number of pages: 45 Posted: 13 Jul 2020
Working Paper Series
Singapore Management University - School of Accountancy and University of Texas at Arlington - Department of Accounting
Downloads 72
11.

An Exploration Into Key Roles in Making Project-Based Learning Happen: Insights From a Case Study of a University

Journal of International Education in Business, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-121
Number of pages: 23 Posted: 11 Jun 2020
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Information Systems and Provost Office
Downloads 15
12.

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures

Singapore Management University School of Accountancy Research Paper No. 2020-110
Number of pages: 53 Posted: 03 Jun 2020 Last Revised: 13 Jul 2020
Working Paper Series
City University of Hong Kong (CityUHK), City University of Hong Kong (CityUHK) and Singapore Management University - School of Accountancy
Downloads 113
13.

Politically Connected Governments

Journal of Accounting Research, Forthcoming
Number of pages: 115 Posted: 20 May 2020
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Singapore Management University and University of Michigan at Ann Arbor

Multiple version iconThere are 2 versions of this paper

Downloads 82
14.

Derivatives Use and its Consequences for Management Earnings Forecasts

Singapore Management University School of Accountancy Research Paper No. 2021-127
Number of pages: 48 Posted: 21 Apr 2020
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, Georgia State University - J. Mack Robinson College of Business, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 198
15.

What Are You Saying? Using topic to Detect Financial Misreporting

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Accepted Paper Series
University of Illinois at Urbana-Champaign, Singapore Management University and University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

16.

Information Externalities and Voluntary Disclosure: Evidence from a Major Customer’s Earnings Announcement

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-107
Number of pages: 52 Posted: 29 Jan 2020
Working Paper Series
Singapore Management University - School of Accountancy, Santa Clara University - Leavey School of Business and Singapore Management University - School of Accountancy
Downloads 248
17.

Cross-Industry Information Sharing among Colleagues and Analyst Research

Number of pages: 65 Posted: 07 Jan 2020 Last Revised: 18 Aug 2020
Working Paper Series
Hong Kong University of Science and Technology - Department of Accounting, Singapore Management University - School of Accountancy and Hong Kong University of Science and Technology - Department of Accounting
Downloads 158
18.

Do Innovative Firms Communicate More? Evidence From the Relation Between Patenting and Management Guidance

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-119
Number of pages: 52 Posted: 19 Dec 2019 Last Revised: 13 Jul 2020
Accepted Paper Series
Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, American University and University of Toronto - Rotman School of Management
Downloads 209
19.

Spillover Effects of Clients’ Tax Enforcement on Financial Statement Auditors: Evidence from a Discontinuity Design

Number of pages: 70 Posted: 15 Nov 2019 Last Revised: 20 Feb 2020
Working Paper Series
The University of Hong Kong, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) - School of Accountancy and Nankai University
Downloads 149
20.

Do Firms Manage Their CSR Reputation? Evidence from Twitter

Number of pages: 44 Posted: 29 Oct 2019
Working Paper Series
Singapore Management University, Hong Kong Polytechnic University, University of Toronto - Rotman School of Management and Peking University - Guanghua School of Management
Downloads 252
21.

Non-GAAP Earnings and Stock Price Crash Risk

Number of pages: 52 Posted: 25 Sep 2019 Last Revised: 31 Jul 2020
Working Paper Series
Hong Kong University of Science & Technology, Singapore Management University - School of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 208
22.

Bogging Down Investors: An Unintended Consequence of Litigation Risk

Posted: 14 Sep 2019 Last Revised: 16 Apr 2020
Working Paper Series
City University of Hong Kong (CityUHK), University of Alberta - School of Business, Singapore Management University - School of Accountancy and City University of Hong Kong
23.

(When) Does Transparency Hurt Liquidity?

Singapore Management University School of Accountancy Research Paper No. 2021-126
Number of pages: 45 Posted: 07 Sep 2019 Last Revised: 07 Jan 2021
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, London Business School and Singapore Management University
Downloads 246
24.

The Minimum Wage and Corporate Tax Planning

Number of pages: 50 Posted: 07 Sep 2019
Working Paper Series
Jinan University, Singapore Management University - School of Accountancy and Jinan University
Downloads 83
25.

GDP Growth Incentives and Earnings Management: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2020-109
Number of pages: 60 Posted: 01 Sep 2019 Last Revised: 13 Jul 2020
Working Paper Series
Singapore Management University, Singapore Management University, Beijing Normal University (BNU) and Chongqing University, School of Economy and Business Administration
Downloads 251
26.

China’s Anti-Corruption Campaign and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-111
Number of pages: 55 Posted: 16 Aug 2019
Accepted Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 18
27.

Informativeness of the Expanded Audit Report: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2019-104
Number of pages: 64 Posted: 08 Aug 2019 Last Revised: 10 Apr 2020
Working Paper Series
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 289
28.

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-98
Number of pages: 57 Posted: 24 Jun 2019
Working Paper Series
Singapore Management University, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 123
29.

Text Analytics Approach to Examining Corporate Social Responsibility

Asian Journal of Accounting and Governance, Vol. 11:85-96, Singapore Management University School of Accountancy Research Paper No. 2020-116
Number of pages: 20 Posted: 18 Jun 2019
Accepted Paper Series
affiliation not provided to SSRN, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Information Systems and affiliation not provided to SSRN
Downloads 79
30.

Gender and beauty in the financial analyst profession: evidence from the United States and China

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-114
Number of pages: 53 Posted: 31 Mar 2019 Last Revised: 13 Jul 2020
Accepted Paper Series
Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Downloads 276
31.

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

HEC Paris Research Paper No. ACC-2019-1333, Singapore Management University School of Accountancy Research Paper No. 2019-102
Number of pages: 55 Posted: 25 Mar 2019 Last Revised: 14 Aug 2019
Working Paper Series
HEC Paris - Accounting and Management Control Department, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 175
32.

Reviewing the OECD’s and the EU’s Assessment of Singapore’s Development and Expansion Incentive

Singapore Management University School of Accountancy Research Paper, Vol. 7, No. 1 Paper No: 2019-S-94
Number of pages: 64 Posted: 10 Mar 2019
Working Paper Series
VU University Amsterdam - Faculty of LawVU University Amsterdam
Downloads 33
33.

A Step Forward for Tax Dispute Resolution between China and ASEAN Countries under the Belt and Road Initiative

Singapore Management University School of Accountancy Research Paper, Vol. 7, No. 1 Paper No: 2019-S-93
Number of pages: 24 Posted: 08 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy
Downloads 106
34.

The Impact of Double Tax Treaties on Inward FDI in ASEAN Countries

Singapore Management University School of Accountancy Research Paper, Vol. 7, No. 1 Paper No: 2019-S-92
Number of pages: 34 Posted: 08 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy
Downloads 291
35.

Using Online Tutorials to Teach the Accounting Cycle

Journal of Education for Business, Vol. 95(4): 263-274, Singapore Management University School of Accountancy Research Paper No. 2020-118
Number of pages: 26 Posted: 12 Feb 2019 Last Revised: 13 Jul 2020
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 91
36.

The Effects of Corporate Reputation and Compensation Disclosure on Investor Judgments

2019 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2019-103
Number of pages: 34 Posted: 08 Jan 2019 Last Revised: 14 Aug 2019
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 116
37.

Examining an Experiential Learning Approach to Prepare Students for the Volatile, Uncertain, Complex and Ambiguous (VUCA) Work Environment

The International Journal of Management Education, Vol. 17(1): 62-76, Singapore Management University School of Accountancy Research Paper No. 2019-101
Number of pages: 48 Posted: 02 Jan 2019 Last Revised: 03 Dec 2020
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University
Downloads 36
38.

Managerial Trustworthiness and Buybacks

European Corporate Governance Institute – Finance Working Paper 703/2020
Number of pages: 56 Posted: 27 Nov 2018 Last Revised: 05 Nov 2020
Working Paper Series
Singapore Management University - School of Accountancy, INSEAD - Organisational Behavior and INSEAD - Finance
Downloads 113
39.

Examining Learning Transformation in Project-Based Learning Process

Journal of International Education in Business, Vol. 12(2): 167-180, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-91
Number of pages: 27 Posted: 25 Oct 2018 Last Revised: 03 Dec 2020
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University
Downloads 22
40.

Aggregate Mutual Fund Holdings and Fund Performance

Number of pages: 54 Posted: 19 Oct 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy
Downloads 110
41.

Happy Analysts

29th Annual Conference on Financial Economics & Accounting 2018, Singapore Management University School of Accountancy Research Paper No. 2019-96
Number of pages: 56 Posted: 11 Oct 2018 Last Revised: 30 Jul 2020
Working Paper Series
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy and Washington University in St. Louis

Multiple version iconThere are 2 versions of this paper

Downloads 451
42.

Regulations and Brain Drain: Evidence from Wall Street Star Analysts’ Career Choices - Online Appendix

Management Science, Forthcoming.
Number of pages: 25 Posted: 08 Oct 2018
Accepted Paper Series
City University of Hong Kong - College of Business, Duquesne University - A.J. Palumbo School of Business Administration, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 41
43.

Zombie Board: Board Tenure and Firm Performance

Journal of Accounting Research, Vol. 56, No. 4, 2018, Georgetown McDonough School of Business Research Paper
Posted: 06 Oct 2018
Accepted Paper Series
Singapore Management University - School of Accountancy and Georgetown University - Department of Accounting and Business Law
44.

Regulations and Brain Drain: Evidence From Wall Street Star Analysts’ Career Choices

Management Science, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-86
Number of pages: 52 Posted: 22 Sep 2018
Accepted Paper Series
City University of Hong Kong - College of Business, Duquesne University - A.J. Palumbo School of Business Administration, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 256
45.

Shareholder Litigation and Corporate Disclosure: Evidence From Derivative Lawsuits

Journal of Accounting Research, Vol. 56, No. 3, 2018, Columbia Business School Research Paper No. 18-65
Posted: 15 Aug 2018
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

46.

Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence from China

Number of pages: 57 Posted: 13 Aug 2018
Working Paper Series
Singapore Management University - School of Accountancy, University of California-Irvine, Tsinghua University and Jinan University
Downloads 189
47.

Tax Planning Diffusion, Real Effects, and Sharing of Benefits

Kenan Institute of Private Enterprise Research Paper No. 18-15, Singapore Management University School of Accountancy Research Paper No. 2019-97
Number of pages: 42 Posted: 02 Aug 2018 Last Revised: 16 Jun 2020
Working Paper Series
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 368
48.

What Does It Take to Become a Partner at a Big 4 Accounting Firm? Insights From Singapore’s Experience

International Journal of Accounting and Financial Reporting, Vol. 8(2): 166-178, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-90
Number of pages: 14 Posted: 27 Jun 2018
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 130
49.

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-106
Posted: 31 May 2018
Accepted Paper Series
Seoul National University - College of Business Administration, Sejong University - School of Business, Korea National Open University - Department of Finance and Service Business and Singapore Management University - School of Accountancy
50.

Politically Connected Governments

Forthcoming, Journal of Accounting Research
Number of pages: 60 Posted: 15 May 2018 Last Revised: 14 Jan 2021
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Singapore Management University and University of Michigan at Ann Arbor
Downloads 200