Hun-Tong Tan

Nanyang Business School, Nanyang Technological University

Professor

Singapore, 639798

Singapore

  • Nanyang Business School, Nanyang Technological University

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    • Tel: +65 6790 4819
    • Fax: +65 6793 7956
SCHOLARLY PAPERS

58

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257

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35

Scholarly Papers (58)

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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 Business School, Nanyang Technological University
Downloads 2,709 (8,692)
Citation 33

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M41, K22

2.

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

Downloads 1,644 (19,192)

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 Business School, Nanyang Technological University
Downloads 1,644 (18,854)
Citation 13

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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 Business School, Nanyang Technological University and Singapore Management University - School of Accountancy

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auditor tenure, audit quality, auditor specialization, fee dependence

3.

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 Business School, Nanyang Technological University
Downloads 1,609 (19,820)
Citation 44

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nonaudit fees, auditor specialization, audit quality

4.

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

Number of pages: 37 Posted: 28 Jan 1999
Hun-Tong Tan and Alison Kao
Nanyang Business School, Nanyang Technological University and Nanyang Technological University
Downloads 1,457 (23,059)
Citation 12

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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 Business School, Nanyang Technological University
Downloads 821 (52,359)
Citation 3

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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 Business School, Nanyang Technological University, University of Massachusetts Amherst and Shanghai University of Finance and Economics
Downloads 777 (56,339)
Citation 17

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

7.

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

Downloads 525 (92,890)

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 Business School, Nanyang Technological University
Downloads 525 (91,876)
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 Business School, Nanyang Technological University

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Materiality, audit adjustments, qualitative factors, authoritative guidance

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 Business School, Nanyang Technological University and University of Massachusetts Amherst
Downloads 475 (104,885)
Citation 7

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

9.

Enhancing Auditors’ Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets

Number of pages: 55 Posted: 24 May 2021 Last Revised: 23 Jun 2021
Tongrui Cao, Rong-Ruey Duh, Hun-Tong Tan and Tu Xu
Zhejiang University - School of Business Administration, National Taiwan University - Department of Accounting, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business
Downloads 443 (113,849)
Citation 5

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data analytics; inspection risk; mindsets; auditor judgment

10.

What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers’ Accounting Estimates

Nanyang Business School Research Paper No. 21-21
Number of pages: 43 Posted: 08 Jul 2021 Last Revised: 06 Aug 2021
Hun-Tong Tan and Feng Yeo
Nanyang Business School, Nanyang Technological University and University of South Carolina - Darla Moore School of Business
Downloads 377 (137,060)
Citation 1

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impending critical audit matters, auditor-client working relationship, moral licensing, aggressive reporting

11.

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 Business School, Nanyang Technological University
Downloads 356 (146,003)
Citation 3

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overconfidence, technical knowledge, task complexity, auditor rank

12.

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

Downloads 345 (151,037)
Citation 10

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 Business School, Nanyang Technological University
Downloads 269 (194,939)

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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 Business School, Nanyang Technological University
Downloads 76 (542,012)
Citation 7

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13.

Can Auditors Predict the Choices Made by Other Auditors?

Downloads 316 (165,902)

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 Business School, Nanyang Technological University
Downloads 316 (164,825)
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 Business School, Nanyang Technological University and University of Alberta - Department of Accounting, Operations & Information Systems

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Audit expertis, Strategic auditor behavior, Auditor preference

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 Business School, Nanyang Technological University, University of Massachusetts Amherst and Shanghai University of Finance and Economics
Downloads 295 (178,332)
Citation 1

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language sentiment, readability, investor sophistication

15.

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 Business School, Nanyang Technological University and UNSW Australia Business School, School of Accounting
Downloads 278 (189,526)
Citation 3

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

16.

You Have Been Forewarned! The Effects of Risk Management Disclosures and Disclosure Tone on Investors’ Judgments

Accounting, Organizations and Society, Forthcoming
Number of pages: 39 Posted: 15 Mar 2021 Last Revised: 17 Aug 2022
Hun-Tong Tan and Feng Yeo
Nanyang Business School, Nanyang Technological University and University of South Carolina - Darla Moore School of Business
Downloads 276 (190,930)

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risk disclosures, disclosure tone, disclosure regime, risk management plans

17.

The Effect of Cash Flow Presentation Method on Investors’ Forecast of Future Cash Flows

Management Science, forthcoming, Nanyang Business School Research Paper No. 22-04
Number of pages: 52 Posted: 06 Dec 2021 Last Revised: 29 Apr 2022
Sompong Pornupatham, Hun-Tong Tan, Thanyaluk Vichitsarawong and G-Song Yoo
Chulalongkorn University, Nanyang Business School, Nanyang Technological University, Chulalongkorn University and Korea University Business School
Downloads 265 (198,969)

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statement of cash flows, cash flow presentation method, knowledge structure activation, cash flow forecasts.

18.

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 Business School, Nanyang Technological University
Downloads 262 (201,153)
Citation 9

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

19.

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

Downloads 262 (201,153)

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 Business School, Nanyang Technological University and Nanyang Technological University (NTU) - Division of Accounting
Downloads 262 (200,188)
Citation 6

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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 Business School, Nanyang Technological University and Nanyang Technological University (NTU) - Division of Accounting

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corrected disclosure, correction formats, investor judgments

20.

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 Business School, Nanyang Technological University, University of Massachusetts Amherst and Korea University Business School
Downloads 245 (214,951)
Citation 6

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jargon; industry knowledge; good jargon; bad jargon

21.

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 Business School, Nanyang Technological University
Downloads 233 (225,770)
Citation 1

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

22.

What Drives Investor Response to CSR Performance Reports?

Downloads 231 (227,678)
Citation 5

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 Business School, Nanyang Technological University and University of Massachusetts Amherst - Isenberg School of Management
Downloads 231 (226,883)
Citation 5

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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 Business School, Nanyang Technological University 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

23.

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

Downloads 230 (228,651)

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
Khim Kelly, Bernardine M. Low, Hun-Tong Tan and Seet-Koh Tan
University of Central Florida, Nanyang Technological University (NTU), Nanyang Business School, Nanyang Technological University and Nanyang Technological University (NTU) - Division of Accounting
Downloads 230 (227,865)
Citation 6

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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
Khim Kelly, Bernardine M. Low, Hun-Tong Tan and Seet-Koh Tan
University of Central Florida, Nanyang Technological University (NTU), Nanyang Business School, Nanyang Technological University and Nanyang Technological University (NTU) - Division of Accounting

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

24.

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

Downloads 227 (230,525)
Citation 4

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 Business School, Nanyang Technological University and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 227 (230,736)
Citation 4

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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 Business School, Nanyang Technological University and University of Alberta - Department of Accounting, Operations & Information Systems

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reputation management, audit workpaper review, metaperception

25.

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Downloads 205 (254,478)
Citation 1

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 66 Posted: 01 Apr 2020 Last Revised: 07 Apr 2021
Jin Suk Heo, Soo Young Kwon and Hun-Tong Tan
Hongik university, Korea University and Nanyang Business School, Nanyang Technological University
Downloads 205 (253,879)
Citation 1

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

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 01 Jul 2020
Jin Suk Heo, Soo Young Kwon and Hun-Tong Tan
Hongik university, Korea University and Nanyang Business School, Nanyang Technological University

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

26.

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 Business School, Nanyang Technological University
Downloads 205 (254,478)

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

27.

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

Number of pages: 31 Posted: 18 Oct 2015
Juthathip Audsabumrungrat, Sompong Pornupatham and Hun-Tong Tan
Chulalongkorn University, Chulalongkorn University and Nanyang Business School, Nanyang Technological University
Downloads 204 (255,661)

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planning materiality, structured guidance, justification

28.

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

Downloads 190 (272,565)

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 Business School, Nanyang Technological University and Mediacorp Private Limited
Downloads 190 (272,151)
Citation 6

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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?

Posted: 19 Mar 2002
Hun-Tong Tan and Jackson Yip-Ow
Nanyang Business School, Nanyang Technological University and Mediacorp Private Limited

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

29.

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

Downloads 186 (277,705)

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 Business School, Nanyang Technological University
Downloads 186 (277,358)
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 Business School, Nanyang Technological University

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

30.

Determinants of Audit Preparers' Workpaper Justifications

Downloads 185 (278,993)

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 Business School, Nanyang Technological University
Downloads 185 (278,688)
Citation 8

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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 Business School, Nanyang Technological University

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Justification, tacit managerial knowledge, review process

31.

The Effects of Conversation Fillers and Communication Mode on Investor Judgments

Number of pages: 51 Posted: 23 Oct 2017 Last Revised: 02 Jul 2021
Clarence Goh and Hun-Tong Tan
Singapore Management University - School of Accountancy and Nanyang Business School, Nanyang Technological University
Downloads 182 (283,067)

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verbal hesitations; non-verbal hesitations; hedges; audio recordings; transcripts; investor judgments

32.

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 Business School, Nanyang Technological University and Nankai University-Business School
Downloads 170 (300,392)
Citation 6

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negotiation strategies, auditors, financial managers, norms

33.

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 Business School, Nanyang Technological University
Downloads 163 (311,289)
Citation 3

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

34.

The Impact of Repeated Notifications and Notification Checking Mode on Investors’ Reactions to Managers’ Strategic Title Emphasis

Nanyang Business School Research Paper No. 20-09
Number of pages: 46 Posted: 03 Jun 2020 Last Revised: 08 Jun 2021
Wei Chen, Hun-Tong Tan and Elaine Wang
UNSW Australia Business School, School of Accounting, Nanyang Business School, Nanyang Technological University and University of Massachusetts Amherst
Downloads 159 (317,969)

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repeated exposure, notification checking mode, title, strategic emphasis, information processing

35.

The Effect of Nature of Critical Audit Matters and Outcome Indication on Investors' Decisions

Nanyang Business School Research Paper No. 22-03
Number of pages: 46 Posted: 02 Feb 2022 Last Revised: 29 Apr 2022
Pjotr Akulinitsev, Clarence Goh, Sompong Pornupatham, Hun-Tong Tan and Thanyaluk Vichitsarawong
Ernst & Young EY, Singapore Management University - School of Accountancy, Chulalongkorn University, Nanyang Business School, Nanyang Technological University and Chulalongkorn University
Downloads 149 (335,625)

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critical audit matters, outcome, uncertainty, complexity, investors

36.

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 Business School, Nanyang Technological University
Downloads 145 (342,994)
Citation 8

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Management Earnings Guidance, Attribution, Attribution Locus, Outcome Controllability

37.

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 Business School, Nanyang Technological University and Nanyang Technological University (NTU) - Division of Accounting
Downloads 143 (346,831)
Citation 4

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

38.

When Does Analyst Reputation Matter? Evidence From Analysts’ Reliance on Management Guidance

Journal of Business Finance & Accounting, Forthcoming, UNSW Business School Research Paper Forthcoming, Nanyang Business School Research Paper No. 22-34
Number of pages: 49 Posted: 15 Sep 2022 Last Revised: 28 Nov 2022
Wei Chen, Lili Dai and Hun-Tong Tan
UNSW Australia Business School, School of Accounting, University of New South Wales (UNSW) and Nanyang Business School, Nanyang Technological University
Downloads 123 (389,313)

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Analyst forecast, Management guidance, Analyst reputation, Uncertainty, News valence

39.

The Joint Effect of Presentation Format and Disclosure Balance on Investors’ Reactions to Sensitivity Disclosures of Hedging Instruments

Number of pages: 52 Posted: 24 May 2021
Wenhuan Liu, Hun-Tong Tan, Tu Xu and Jixun Zhang
Qingdao University, Nanyang Business School, Nanyang Technological University, Renmin University of China - School of Business and Nankai University-Business School
Downloads 114 (411,571)
Citation 1

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risk disclosure; sensitivity analysis; derivatives; hedge

40.

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 Business School, Nanyang Technological University
Downloads 110 (422,415)
Citation 2

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Guidance Frequency, Guidance Goal, Earnings Predictability

41.

Through the Looking Glass: Observations on Experimental Management Accounting Research

Nanyang Business School Research Paper No. 23-14
Number of pages: 24 Posted: 22 Apr 2023 Last Revised: 07 Jul 2023
Hun-Tong Tan
Nanyang Business School, Nanyang Technological University
Downloads 101 (448,955)

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management accounting research, experiments, participants, task, environment

42.

Causal Attribution, Benefits Sharing, and Earnings Management

Downloads 101 (448,955)

Causal Attribution, Benefits Sharing, and Earnings Management

Number of pages: 46 Posted: 27 Oct 2021 Last Revised: 16 Nov 2021
Lukas J. Helikum, Hun-Tong Tan and Tu Xu
Swansea University - School of Management, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business
Downloads 101 (452,004)

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earnings management, causal attribution, benefits sharing, justifiability, fairness

Causal Attribution, Benefits Sharing, and Earnings Management

Contemporary Accounting Research, Forthcoming
Posted: 01 Mar 2022
Lukas J. Helikum, Hun-Tong Tan and Tu Xu
Swansea University - School of Management, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business

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earnings management, causal attribution, benefits sharing, justifiability, fairness

43.

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

Downloads 96 (464,287)

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 Business School, Nanyang Technological University, University of South Carolina - Darla Moore School of Business and Nankai University-Business School
Downloads 96 (467,853)
Citation 4

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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, 36 (4): 2093 - 2112
Posted: 21 Jun 2019 Last Revised: 01 Jun 2021
Yanan He, Hun-Tong Tan, Feng Yeo and Jixun Zhang
Shanghai Lixin University of Accounting and Finance, Nanyang Business School, Nanyang Technological University, 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

44.

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 Business School, Nanyang Technological University and University of Massachusetts Amherst - Isenberg School of Management
Downloads 90 (483,820)
Citation 5

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

45.

Language, Perceived Warmth, and Investors’ Reactions to Audit Committee Reports

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Language, Perceived Warmth, and Investors’ Reactions to Audit Committee Reports

Number of pages: 47 Posted: 28 Jan 2023
Hun-Tong Tan, Tu Xu and Yao Yu
Nanyang Business School, Nanyang Technological University, Renmin University of China - School of Business and University of Massachusetts Amherst - Isenberg School of Management
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Audit committee report; audit committee compensation; investor judgment; personal language; warmth; communion

Language, perceived warmth, and investors’ reactions to audit committee reports

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Hun-Tong Tan, Tu Xu and Yao Yu
Nanyang Business School, Nanyang Technological University, Renmin University of China - School of Business and University of Massachusetts Amherst - Isenberg School of Management

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audit committee report, audit committee compensation, investor judgment, personal language, warmth, communion

46.

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
Hun-Tong Tan, Rong-Ruey Duh, Shean-Bii Chiu and Shu-Hsing Li
Nanyang Business School, Nanyang Technological University, National Taiwan University - Department of Accounting, Department of Finance, National Taiwan University and National Taiwan University
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buy-side analysts, fund managers, forecasts, optimism

47.

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 Business School, Nanyang Technological University
Downloads 79 (523,592)
Citation 3

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

48.

Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?

European Accounting Review, Forthcoming., Nanyang Business School Research Paper No. 22-16
Posted: 20 Apr 2022 Last Revised: 23 Nov 2022
Ian Chan, Rong-Ruey Duh and Hun-Tong Tan
Nanyang Technological University - Nanyang Business School, Tunghai University - Department of Accounting and Nanyang Business School, Nanyang Technological University

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engagement partner, engagement quality review partner, contact partner, review process

49.

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

Posted: 07 Mar 2015
Jürgen Ernstberger, Christopher Koch and Hun-Tong Tan
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Nanyang Business School, Nanyang Technological University

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technical knowledge; managerial knowledge; audit quality; audit fees

50.

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 Business School, Nanyang Technological University, University of Massachusetts Amherst and Shanghai University of Finance and Economics

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language sentiment, readability, investor sophistication

51.

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 Business School, Nanyang Technological University and University of Alberta - Department of Accounting, Operations & Information Systems

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52.

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 Business School, Nanyang Technological University

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53.

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 Business School, Nanyang Technological University

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

54.

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 Business School, Nanyang Technological University

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

55.

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 Business School, Nanyang Technological University

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non-audit fees, auditor specialization, audit quality

56.

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 Business School, Nanyang Technological University

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

57.

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 Business School, Nanyang Technological University and UNSW Australia Business School, School of Accounting

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audit review process, auditor rank, expertise, workpaper stylization

58.

Analysts' Reactions to Warnings of Negative Earning Surprises

Posted: 29 Nov 1999
Robert Libby and Hun-Tong Tan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Business School, Nanyang Technological University

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