Beng Wee Goh

Singapore Management University - School of Accountancy

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 4,655

SSRN RANKINGS

Top 4,655

in Total Papers Downloads

8,651

CITATIONS
Rank 20,751

SSRN RANKINGS

Top 20,751

in Total Papers Citations

22

Scholarly Papers (12)

1.

Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Review of Accounting Studies, 22 (1), (2017), 430-468.
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 12 May 2019
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 2,301 (5,598)
Citation 5

Abstract:

Loading...

Fair value accounting, SFAS 157, voluntary disclosure, controls, information risk

2.

Internal Controls and Conditional Conservatism

Accounting Review, Vol. 86, No. 3, 2011
Number of pages: 50 Posted: 10 Feb 2009 Last Revised: 09 Apr 2013
Beng Wee Goh and Dan Li
Singapore Management University - School of Accountancy and Tsinghua University - School of Economics and Management
Downloads 1,429 (12,344)
Citation 10

Abstract:

Loading...

internal control, conservatism, material weaknesses, disclosure, Sarbanes-Oxley Act

3.
Downloads 1,354 ( 13,454)
Citation 4

Internal Control and Operational Efficiency

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 08 Jun 2013 Last Revised: 15 Dec 2014
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 693 (35,212)

Abstract:

Loading...

Internal control, operational efficiency, Sarbanes-Oxley Act

Internal Control and Operational Efficiency

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Series Vol. 6, No. 3 Paper No 2018-84
Number of pages: 50 Posted: 18 Jan 2017
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 661 (37,494)
Citation 5

Abstract:

Loading...

Internal control, operational efficiency, internal information environment, Sarbanes-Oxley Act

4.

Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 16 Jun 2008 Last Revised: 09 Apr 2013
Beng Wee Goh
Singapore Management University - School of Accountancy
Downloads 865 (26,341)
Citation 46

Abstract:

Loading...

Sarbanes-Oxley Act, internal control, material weakness, remediation, audit committee, board of directors

5.

The Effect of Board Independence on Information Asymmetry

European Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-23
Number of pages: 50 Posted: 23 Sep 2008 Last Revised: 14 Jan 2015
Beng Wee Goh, Jimmy Lee, Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 757 (31,711)
Citation 2

Abstract:

Loading...

Corporate governance, board independence, management forecasts, analysts, information asymmetry

6.

Auditor Reporting Under Section 404: The Association between the Internal Control and Going Concern Audit Opinions

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 02 Jun 2012 Last Revised: 21 Apr 2014
Beng Wee Goh, Jayanthi Krishnan and Dan Li
Singapore Management University - School of Accountancy, Temple University - Department of Accounting and Tsinghua University - School of Economics and Management
Downloads 508 (53,623)
Citation 2

Abstract:

Loading...

Going concern opinion, Material weakness opinion, SOX 404, Auditing Standard No. 2, Auditing Standard No. 5, ICFR

7.

Corporate Tax Aggressiveness and Insider Trading

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 10 May 2015 Last Revised: 16 Jul 2018
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 422 (67,380)
Citation 2

Abstract:

Loading...

Tax aggressiveness, insider trading, litigation risk, managerial rent extraction

8.

Tax Aggressiveness and Auditor Resignation

Number of pages: 65 Posted: 11 Jun 2013
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of California-Irvine and Singapore Management University - School of Accountancy
Downloads 372 (78,188)
Citation 3

Abstract:

Loading...

tax aggressiveness, auditor resignation, agency cost, external monitoring, auditor independence

9.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 257 (117,352)

Abstract:

Loading...

conditional conservatism, financing policy, cost of equity, cost of debt, information asymmetry

10.

The Inclusion of General Counsel in Top Management and Tax Avoidance

Number of pages: 63 Posted: 16 Dec 2014 Last Revised: 16 Jul 2018
Beng Wee Goh, Jimmy Lee and Jeffrey Ng
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 216 (139,564)
Citation 4

Abstract:

Loading...

Top management composition, general counsel, tax avoidance

11.

Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 07 May 2014 Last Revised: 15 Oct 2014
Beng Wee Goh, Dan Li, Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 170 (173,781)
Citation 25

Abstract:

Loading...

SFAS 157, valuation, fair value, mark-to-market, liquidity

The Effect of Corporate Tax Avoidance on the Cost of Equity

Singapore Management University School of Accountancy Research Paper No. 2014-11
Posted: 23 Mar 2013 Last Revised: 25 Feb 2016
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine

Abstract:

Loading...

tax avoidance, tax planning, cost of equity

The Effect of Corporate Tax Avoidance on the Cost of Equity

Accounting Review, Forthcoming
Posted: 25 Feb 2016
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine

Abstract:

Loading...

Tax avoidance, tax planning, cost of equity