Hun-Tong Tan

Nanyang Technological University (NTU) - Division of Accounting

Professor

Nanyang Business School

Singapore, 639798

Singapore

SCHOLARLY PAPERS

46

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SSRN CITATIONS
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Top 8,175

in Total Papers Citations

91

CROSSREF CITATIONS

39

Scholarly Papers (46)

1.

Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

Number of pages: 66 Posted: 28 Jul 2005
Mark W. Nelson and Hun-Tong Tan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Technological University (NTU) - Division of Accounting
Downloads 2,160 (6,748)
Citation 9

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M41, K22

2.

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

Number of pages: 59 Posted: 27 Jul 2007
Chee Yeow Lim and Hun-Tong Tan
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Downloads 1,512 (12,158)
Citation 15

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nonaudit fees, auditor specialization, audit quality

3.

Accountability Effects on Auditors' Performance: Influence of Knowledge, Problem-Solving Ability, and Task Complexity

Journal of Accounting Research
Number of pages: 37 Posted: 28 Jan 1999
Hun-Tong Tan and Alison Kao
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University
Downloads 1,341 (14,727)
Citation 1

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Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence

Singapore Management University School of Accountancy Research Paper No. 2014-07
Number of pages: 42 Posted: 11 Jul 2010 Last Revised: 12 May 2015
Chee Yeow Lim and Hun-Tong Tan
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Downloads 1,057 (20,742)
Citation 11

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Auditor Tenure, Audit Quality, Auditor Specialization, Fee Dependence

Does Auditor Tenure Improve Audit Quality?: Moderating Effects of Industry Specialization and Fee Dependence

Posted: 23 Sep 2009
Hun-Tong Tan and Chee Yeow Lim
Nanyang Technological University (NTU) - Division of Accounting and Singapore Management University - School of Accountancy

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auditor tenure, audit quality, auditor specialization, fee dependence

5.

Effect of Principles-Based versus Rules-Based Standards and Auditor Type on Financial Managers’ Reporting Judgments

Accounting Review, Vol. 85, pp. 1325-1346, 2010, University of Alberta School of Business Research Paper No. 2013-687
Number of pages: 37 Posted: 05 Jul 2009 Last Revised: 12 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 730 (35,672)
Citation 2

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principles-based standards, rules-based standards, auditor type, off balance sheet debt, transaction structuring

6.

How Does Readability Influence Investors’ Judgments? Consistency of Benchmark Performance Matters

Number of pages: 52 Posted: 26 Oct 2011 Last Revised: 09 Jul 2013
Hun-Tong Tan, Elaine Wang and Bo Zhou
Nanyang Technological University (NTU) - Division of Accounting, University of Massachusetts Amherst and Shanghai University of Finance and Economics
Downloads 659 (40,901)
Citation 8

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readability, benchmark performance consistency, trend performance understanding, processing fluency, performance judgment

7.

What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?

Number of pages: 47 Posted: 07 Mar 2015
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Nanyang Technological University (NTU) - Division of Accounting
Downloads 577 (48,794)
Citation 8

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technical knowledge; managerial knowledge; audit quality; audit fees

8.

Fair Value Accounting and Managers' Hedging Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 26 Aug 2012
Wei Chen, Hun-Tong Tan and Elaine Wang
UNSW Australia Business School, School of Accounting, Nanyang Technological University (NTU) - Division of Accounting and University of Massachusetts Amherst
Downloads 422 (71,918)
Citation 2

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fair value accounting, historical cost accounting, earnings volatility, hedging decisions

Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions

Number of pages: 39 Posted: 23 Apr 2007
Terence Bu-Peow Ng and Hun-Tong Tan
Nanyang Technological University - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 349 (89,374)
Citation 3

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Materiality, audit adjustments, qualitative factors, authoritative guidance

Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions

Contemporary Accounting Research, Vol. 24, No. 4, 2007
Posted: 06 Jul 2007
Terence Bu-Peow Ng and Hun-Tong Tan
Nanyang Technological University - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting

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Materiality, audit adjustments, qualitative factors, authoritative guidance

10.

Are Auditors Overconfident in Predicting the Knowledge of Other Auditors?

Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, 2011, University of Alberta School of Business Research Paper No. 2013-698
Number of pages: 32 Posted: 01 Apr 2007 Last Revised: 11 Jun 2013
Jun Han, Karim Jamal and Hun-Tong Tan
The University of Hong Kong, University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 313 (101,318)
Citation 3

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overconfidence, technical knowledge, task complexity, auditor rank

Investors’ Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form

Journal of Accounting Research, Forthcoming
Number of pages: 38 Posted: 11 Jul 2009 Last Revised: 01 Oct 2009
Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Downloads 242 (132,237)

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Investors’ Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form

Number of pages: 33 Posted: 04 Jul 2009
Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Downloads 58 (385,212)
Citation 5

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Can Auditors Predict the Choices Made by Other Auditors?

Journal of Accounting Research Vol 39 (3): 569-583, 2001, University of Alberta School of Business Research Paper No. 2013-694
Number of pages: 29 Posted: 18 Mar 2001 Last Revised: 11 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 293 (108,219)
Citation 1

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Audit expertise, Strategic auditor behavior, Auditor preference

Can Auditors Predict the Choices Made by Other Auditors?

Journal of Accounting Research, Volume 39, Issue 3, pp. 583-597, December 2001, University of Alberta School of Business Research Paper 2013-1019
Posted: 29 Mar 2001 Last Revised: 12 Jun 2013
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

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Audit expertis, Strategic auditor behavior, Auditor preference

13.

Effects of Auditors' Concession Timing on Financial Officers' Negotiation Judgments

Number of pages: 45 Posted: 13 Mar 2007
Hun-Tong Tan and Ken Trotman
Nanyang Technological University (NTU) - Division of Accounting and UNSW Australia Business School, School of Accounting
Downloads 249 (129,087)
Citation 2

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auditor-auditee negotiations, financial officers, negotiation strategy, concessions

14.

When the Use of Positive Language Backfires: The Joint Effect of Language Sentiment, Readability, and Investor Sophistication on Earnings Judgments

Journal of Accounting Research, Forthcoming
Number of pages: 41 Posted: 03 Jan 2014
Hun-Tong Tan, Elaine Wang and Bo Zhou
Nanyang Technological University (NTU) - Division of Accounting, University of Massachusetts Amherst and Shanghai University of Finance and Economics
Downloads 229 (140,183)

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language sentiment, readability, investor sophistication

Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?

Number of pages: 43 Posted: 30 May 2008
Hun-Tong Tan and Seet-Koh Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 213 (149,888)
Citation 4

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corrected disclosure, correction formats, investor judgments

Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?

Contemporary Accounting Research, Volume 26 Issue 2
Posted: 30 May 2008 Last Revised: 30 Jan 2009
Hun-Tong Tan and Seet-Koh Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting

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corrected disclosure, correction formats, investor judgments

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?

Number of pages: 34 Posted: 10 Nov 2005
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 203 (156,932)
Citation 2

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reputation management, audit workpaper review, metaperception

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?

Contemporary Accounting Research, Autumn 2006, Vol. 23(3): 761-787, University of Alberta School of Business Research Paper No. 2013-1000
Posted: 12 May 2006 Last Revised: 11 Jun 2013
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

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reputation management, audit workpaper review, metaperception

17.

Investors' Reactions to Management Guidance Forms

Number of pages: 41 Posted: 20 Jul 2006
Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Downloads 185 (171,139)

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management guidance, guidance form, investor knowledge, multiple reference points

18.

Does Disclosure of Conflict of Interest Increase or Decrease Bias?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 32 Posted: 17 Jan 2015
Karim Jamal, Erin E. Marshall and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems, University of Lethbridge - Faculty of Management and Nanyang Technological University (NTU) - Division of Accounting
Downloads 182 (173,694)
Citation 1

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Conflict of interest, disclosure, bias, auditor independence, valuation, client advocacy, nature of conflict

Are Reviewers' Judgments Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?

Number of pages: 24 Posted: 11 Dec 2001
Hun-Tong Tan and Jackson Yip-Ow
Nanyang Technological University (NTU) - Division of Accounting and Mediacorp Private Limited
Downloads 172 (182,595)
Citation 8

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Review process; Audit workpapers; Memo structure; Preparer's conclusion

Are Reviewers' Judgments Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?

Contemporary Accounting Research, Vol. 18, No. 4, 2001
Posted: 19 Mar 2002
Hun-Tong Tan and Jackson Yip-Ow
Nanyang Technological University (NTU) - Division of Accounting and Mediacorp Private Limited

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Review process, Audit workpapers, Memo structure, Preparer's conclusion

Determinants of Audit Preparers' Workpaper Justifications

Number of pages: 43 Posted: 29 Apr 2005
Premila Gowri Shankar and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 171 (183,475)
Citation 5

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Justification, tacit managerial knowledge, review process

Determinants of Audit Preparers' Workpaper Justifications

Accounting Review, 2006
Posted: 23 Nov 2005
Premila Gowri Shankar and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting

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Justification, tacit managerial knowledge, review process

21.

Joint Impact of Materiality Guidance and Justification Requirement on Auditors’ Planning Materiality

Number of pages: 31 Posted: 18 Oct 2015
Chulalongkorn University, Chulalongkorn University and Nanyang Technological University (NTU) - Division of Accounting
Downloads 156 (198,474)

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planning materiality, structured guidance, justification

22.

Who Likes Jargon? The Joint Effect of Jargon Type and Industry Knowledge on Investors’ Judgments

Journal of Accounting & Economics (JAE), 2019
Number of pages: 55 Posted: 21 Nov 2016 Last Revised: 10 Mar 2019
Hun-Tong Tan, Elaine Wang and G-Song Yoo
Nanyang Technological University (NTU) - Division of Accounting, University of Massachusetts Amherst and The University of Sydney - Discipline of Accounting
Downloads 148 (207,370)
Citation 2

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jargon; industry knowledge; good jargon; bad jargon

Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers

Number of pages: 42 Posted: 29 Apr 2008 Last Revised: 02 May 2008
Seet-Koh Tan and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 148 (207,812)
Citation 4

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Subsequently invalidated audit evidence, Audit review process, Communication of audit judgments

Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers

Contemporary Accounting Research, Vol. 25, No. 3, 2008
Posted: 30 Apr 2008 Last Revised: 13 Aug 2008
Seet-Koh Tan and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting

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Subsequently invalidated audit evidence, Audit review process, Communication of audit judgments

24.

Effect of Concession-Timing Strategies in Auditor-Client Negotiations: It Matters Who is Using Them

Number of pages: 33 Posted: 14 Jan 2015
Yan Sun, Hun-Tong Tan and Jixun Zhang
Lanzhou University-School of management, Nanyang Technological University (NTU) - Division of Accounting and Nankai University-Business School
Downloads 138 (219,421)
Citation 2

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negotiation strategies, auditors, financial managers, norms

25.

Mandatory Management Disclosure and Mandatory Independent Audit of Internal Controls: Evidence of Configural Information Processing by Investors

Number of pages: 67 Posted: 08 Dec 2016
Khim Kelly and Hun-Tong Tan
University of Central Florida and Nanyang Technological University (NTU) - Division of Accounting
Downloads 137 (220,739)
Citation 1

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Internal Controls over Financial Reporting; Mandatory Management Disclosure; Mandatory Independent Audit; Configural Information Processing

Investors’ Reliance on Analysts’ Stock Recommendations and Mitigating Mechanisms for Potential Overreliance

Number of pages: 42 Posted: 03 Jun 2011 Last Revised: 05 Jun 2011
University of Central Florida, Nanyang Technological University (NTU), Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 130 (230,768)
Citation 2

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Analyst Recommendations, Analyst Bias, Analyst Disclosures, Investor Judgments, NASD Rule 2711

Investors’ Reliance on Analysts’ Stock Recommendations and Mitigating Mechanisms for Potential Overreliance

Contemporary Accounting Research, Vol. 29, No. 3, 2012
Posted: 13 Sep 2012
University of Central Florida, Nanyang Technological University (NTU), Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting

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Stock recommendations, Analyst bias, Analyst disclosures, NASD Rule 2711

27.

Audit Reviewers' Evaluation of Subordinates' Work Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 32 Posted: 13 Sep 2009
Hun-Tong Tan and Premila Gowri Shankar
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 122 (241,259)

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Performance evaluation, audit review process, opinion congruence, justification strength, rater characteristics, impression management

28.

Determinants of Audit Engagement Profitability

Number of pages: 65 Posted: 25 Jul 2018
Kris Hoang, Karim Jamal and Hun-Tong Tan
University of Alabama - Culverhouse College of Commerce & Business Administration, University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 119 (245,851)
Citation 4

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audit engagement realization rates, auditor expertise, client service delivery, client satisfaction

29.

Investor Reactions to Management Earnings Guidance Attributions: The Effects of News Valence, Attribution Locus, and Outcome Controllability

Number of pages: 44 Posted: 28 Oct 2016
Wei Chen, Jun Han and Hun-Tong Tan
UNSW Australia Business School, School of Accounting, The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Downloads 119 (245,851)
Citation 4

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Management Earnings Guidance, Attribution, Attribution Locus, Outcome Controllability

What Drives Investor Response to CSR Performance Reports?

Number of pages: 49 Posted: 24 Jan 2019 Last Revised: 22 Feb 2019
Andres Guiral, Doocheol Moon, Hun-Tong Tan and Yao Yu
Yonsei University, Yonsei University, Nanyang Technological University (NTU) - Division of Accounting and University of Massachusetts Amherst - Isenberg School of Management
Downloads 115 (253,227)

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corporate social responsibility, material sustainability, core business activities, unintentional judgments, systematic versus heuristic processing

What Drives Investor Response to CSR Performance Reports?

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Andres Guiral, Doocheol Moon, Hun-Tong Tan and Yao Yu
Yonsei University, Yonsei University, Nanyang Technological University (NTU) - Division of Accounting and University of Massachusetts Amherst - Isenberg School of Management

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corporate social responsibility, material sustainability, core business activities, unintentional judgments, systematic versus heuristic processing

31.

The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 41 Posted: 23 Jun 2013
Elaine Wang and Hun-Tong Tan
University of Massachusetts Amherst and Nanyang Technological University (NTU) - Division of Accounting
Downloads 84 (310,373)
Citation 1

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Guidance Frequency, Guidance Goal, Earnings Predictability

32.

The Effects of Conversation Fillers and Communication Mode on Investor Judgments

Number of pages: 57 Posted: 23 Oct 2017
Clarence Goh and Hun-Tong Tan
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Downloads 82 (314,931)

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Verbal Hesitations, Powerless Language, Audio Recordings, Written Transcripts, Investor Judgments

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments

Number of pages: 38 Posted: 05 Jan 2019
Yanan He, Hun-Tong Tan, Feng Yeo and Jixun Zhang
Shanghai Lixin University of Accounting and Finance, Nanyang Technological University (NTU) - Division of Accounting, University of South Carolina - Darla Moore School of Business and Nankai University-Business School
Downloads 67 (357,392)

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hedge proportion, risk disclosure format, qualitative versus quantitative disclosures, risk disclosure standard

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Yanan He, Hun-Tong Tan, Feng Yeo and Jixun Zhang
Shanghai Lixin University of Accounting and Finance, Nanyang Technological University (NTU) - Division of Accounting, University of South Carolina - Darla Moore School of Business and Nankai University-Business School

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hedge proportion, risk disclosure format, qualitative versus quantitative disclosures, risk disclosure standards

34.

Does an Asset Management Firm's Stock Holding Made in Response to Buy-Side Analysts’ Prior Recommendations Induce Subsequent Forecast Optimism?

Number of pages: 36 Posted: 18 Oct 2015
Nanyang Technological University (NTU) - Division of Accounting, National Taiwan University - Department of Accounting, Department of Finance, National Taiwan University and National Taiwan University
Downloads 62 (367,467)

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buy-side analysts, fund managers, forecasts, optimism

35.

Judgment Effects of Familiarity with an Analyst's Name

Accounting, Organizations and Society, Forthcoming
Number of pages: 42 Posted: 05 Feb 2013 Last Revised: 10 Apr 2013
Wei Chen and Hun-Tong Tan
UNSW Australia Business School, School of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Downloads 61 (370,508)

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exposure effect, familiarity, All-Star analyst, analyst forecast error

36.

Management's Responsibility Acceptance, Locus of Breach, and Investors’ Reactions to Internal Control Reports

The Accounting Review, November 2018, Vol. 93, No. 6, pp. 331-355.
Number of pages: 52 Posted: 10 Oct 2017 Last Revised: 21 Jun 2019
Hun-Tong Tan and Yao Yu
Nanyang Technological University (NTU) - Division of Accounting and University of Massachusetts Amherst - Isenberg School of Management
Downloads 20 (546,202)
Citation 2

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Internal Controls Over Financial Reporting, Section 404 Of SOX, Management Explanation, Locus Of Breach, Triangle Model Of Responsibility, Responsibility Assignment

37.

Auditors' responses to workload imbalance and the impact on audit quality

Contemporary Accounting Research, Forthcoming
Number of pages: 66
Jin Suk Heo, Soo Young Kwon and Hun-Tong Tan
Hongik university, Korea University and Nanyang Technological University (NTU) - Division of Accounting
Downloads 3

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workload imbalance, busy-season audits, audit quality, labor mix, end-of-year auditor hours by rank, interim audits

38.

When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments

Journal of Accounting Research, Vol. 52, No. 1, 2014
Posted: 28 Mar 2014
Hun-Tong Tan, Elaine Wang and Bo Zhou
Nanyang Technological University (NTU) - Division of Accounting, University of Massachusetts Amherst and Shanghai University of Finance and Economics

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language sentiment, readability, investor sophistication

39.

Do Auditors Objectively Evaluate Their Subordinates' Work?

The Accounting Review Vol. 76, No. 1 (Jan., 2001), pp. 99-110, University of Alberta School of Business Research Paper No. 2013-1035
Posted: 01 Jul 2013
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

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40.

Will IFRS Help?

Financial Post Management Oct. 28, 2008, University of Alberta School of Business Research Paper No. 2013-1026
Posted: 01 Jul 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting

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41.

Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting

Accounting Review, Vol. 85, pp. 1325-1346, 2010 , University of Alberta School of Business Research Paper No. 2013-1018
Posted: 03 Feb 2010 Last Revised: 12 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting

Abstract:

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principles-based standards, rules-based standards, auditor-type, off balance sheet debt, transaction structuring

42.

Effect of Principles-Based Versus Rules-Based Standards and Auditor Type on Financial Managers' Reporting Judgments

Accounting Review, Vol. 85, No. 4, 2010, University of Alberta School of Business Research Paper No. 2013-1017
Posted: 22 Jul 2008 Last Revised: 12 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting

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principles-based standards, rules-based standards, auditor type, off balance sheet debt, transaction structuring

43.

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

Journal of Accounting Research, Forthcoming
Posted: 22 Oct 2007
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting

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non-audit fees, auditor specialization, audit quality

44.

Investors' Reactions to Management Guidance Forms: The Influence of Multiple Benchmarks

Accounting Review, Forthcoming
Posted: 19 Oct 2006
Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting

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management guidance, guidance form, investor knowledge, multiple reference points

45.

Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers

The Accounting Review, April 2003
Posted: 17 Mar 2003
Hun-Tong Tan and Ken Trotman
Nanyang Technological University (NTU) - Division of Accounting and UNSW Australia Business School, School of Accounting

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audit review process, auditor rank, expertise, workpaper stylization

46.

Analysts' Reactions to Warnings of Negative Earning Surprises

Journal of Accounting Research, Vol. 37, Autumn 1999
Posted: 29 Nov 1999
Robert Libby and Hun-Tong Tan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Technological University (NTU) - Division of Accounting

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