Beng Wee Goh

Singapore Management University - School of Accountancy

60 Stamford Road

Singapore 178900

Singapore

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

16

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SSRN CITATIONS
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Top 6,358

in Total Papers Citations

183

CROSSREF CITATIONS

105

Scholarly Papers (16)

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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
Sung Gon Chung, Beng Wee Goh, Jeffrey Ng and Kevin Ow Yong
Wayne State University, Singapore Management University - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 2,484 (11,227)
Citation 14

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

2.

Internal Control and Operational Efficiency

Downloads 1,641 (21,631)
Citation 36

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 - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 862 (53,955)
Citation 1

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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 - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 779 (61,870)
Citation 21

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

3.

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 1,532 (23,997)
Citation 13

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internal control, conservatism, material weaknesses, disclosure, 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 1,409 (27,153)
Citation 28

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

5.

Informativeness of the Expanded Audit Report: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2019-104
Number of pages: 61 Posted: 08 Aug 2019 Last Revised: 11 Oct 2023
Beng Wee Goh, Jimmy Lee, Dan Li and Muzhi Wang
Singapore Management University - School of Accountancy, 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 931 (49,228)
Citation 8

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expanded audit report, information content, key audit matters

6.

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, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 816 (58,968)
Citation 5

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

7.

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 739 (67,273)
Citation 2

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

8.

Tax Aggressiveness and Auditor Resignation

Number of pages: 65 Posted: 11 Jun 2013
Beng Wee Goh, Chee Yeow Lim, Terry J. Shevlin, Terry J. Shevlin and Yoonseok Zang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine and Singapore Management University - School of Accountancy
Downloads 519 (105,027)
Citation 5

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

9.

Corporate Tax Aggressiveness and Insider Trading

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 10 May 2015 Last Revised: 16 Jul 2018
Sung Gon Chung, Beng Wee Goh, Jimmy Lee, Terry J. Shevlin and Terry J. Shevlin
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 517 (105,543)
Citation 7

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

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 The University of Hong Kong - Faculty of Business and Economics
Downloads 367 (157,358)
Citation 5

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Top management composition, general counsel, tax avoidance

11.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Volume 34, Issue 1, pp. 216-251, 2017, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016 Last Revised: 03 Mar 2021
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
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 317 (184,174)

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

12.

Auditor Materiality Thresholds and Audit Quality – Evidence From The Revised ISA 700 in the U.K.

Singapore Management University School of Accountancy Research Paper No. 2023-166, Accounting Horizons Vol. 37, No. 3, pp. 1-24
Number of pages: 70 Posted: 25 Jan 2023 Last Revised: 11 Oct 2023
Beng Wee Goh, Jimmy Lee, Dan Li, Na Li, Na Li and Muzhi Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, York University, Canada and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 263 (223,518)

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Materiality threshold, audit report, audit quality

13.

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, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 261 (225,160)
Citation 12

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

14.

Big Data Analytics and Management Forecasting Behavior

Forthcoming at Accounting Horizons, Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 38 Posted: 26 Jun 2023 Last Revised: 26 Sep 2023
Beng Wee Goh, Na Li, Na Li and Tharindra Ranasinghe
Singapore Management University - School of Accountancy, York University, Canada and American University
Downloads 185 (311,350)

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Big data, data analytics, management forecasts, voluntary disclosure

15.

Peer Effects of Corporate Disclosures-Evidence from the Registration-based IPO System in China

Number of pages: 49 Posted: 06 Sep 2024
Ruilin Liu, Beng Wee Goh, Dan Li and Zheyuan Zhang
Capital University of Economics and Business, Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management and Renmin University of China
Downloads 15 (1,036,722)

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spillover effect, management earnings forecast, registration-based IPO system, mandatory disclosure

16.

The Effect of Corporate Tax Avoidance on the Cost of Equity

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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
Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine

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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
Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine

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Tax avoidance, tax planning, cost of equity