Beng Wee Goh

Singapore Management University - School of Accountancy

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 4,492

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7,224

CITATIONS
Rank 10,353

SSRN RANKINGS

Top 10,353

in Total Papers Citations

41

Scholarly Papers (12)

1.

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

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 09 Oct 2016
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Singapore Management University - School of Accountancy
Downloads 2,020 (4,544)
Citation 5

Abstract:

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 1,193 (10,298)
Citation 4

Abstract:

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

3.

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 745 (22,582)
Citation 14

Abstract:

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

4.

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 Singapore Management University - School of Accountancy
Downloads 688 (25,826)

Abstract:

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

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 Singapore Management University - School of Accountancy
Downloads 569 (36,106)

Abstract:

Internal control, operational efficiency, Sarbanes-Oxley Act

Internal Control and Operational Efficiency

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 18 Jan 2017
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 111 (202,614)

Abstract:

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

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 372 (49,622)
Citation 1

Abstract:

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

7.

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 248 (78,419)

Abstract:

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

8.

Corporate Tax Aggressiveness and Managerial Rent Extraction: Evidence from Insider Trading

Number of pages: 60 Posted: 10 May 2015
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 117 (81,106)

Abstract:

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

9.

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 Singapore Management University - School of Accountancy
Downloads 82 (192,621)
Citation 17

Abstract:

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

10.

The Inclusion of General Counsel in Top Management and Tax Avoidance

Number of pages: 63 Posted: 16 Dec 2014 Last Revised: 19 Jul 2015
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 35 (179,815)

Abstract:

Top management composition, general counsel, tax avoidance

11.

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 0 (135,315)

Abstract:

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

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:

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:

Tax avoidance, tax planning, cost of equity