Chee Yeow Lim

Singapore Management University - School of Accountancy

Associate Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 7,005

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12,780

TOTAL CITATIONS
Rank 4,717

SSRN RANKINGS

Top 4,717

in Total Papers Citations

232

Scholarly Papers (27)

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 1,813 (19,538)
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

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 Business School, Nanyang Technological University
Downloads 1,707 (21,773)
Citation 56

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nonaudit fees, auditor specialization, audit quality

3.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,380 (29,962)
Citation 18

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Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

4.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

The Accounting Review, Vol. 89, No. 3, pp. 1115-1149, 2014
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 03 Mar 2021
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,230 (35,419)
Citation 19

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National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

5.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 966 (50,092)
Citation 4

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

6.

Client Conservatism and Auditor-Client Contracting

Forthcoming in The Accounting Review, Singapore Management University School of Accountancy Research Paper No. 2015-25, Marshall School of Business Working Paper No. ACC 01.16
Number of pages: 53 Posted: 03 May 2015 Last Revised: 12 Apr 2016
Mark L. DeFond, Chee Yeow Lim and Yoonseok Zang
University of Southern California - Leventhal School of Accounting, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 640 (86,426)
Citation 14

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Conservatism, audit fee, going concern audit opinion, auditor resignation, litigation risk, misstatement risk

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-IrvineUniversity of California-Irvine and Singapore Management University - School of Accountancy
Downloads 553 (104,082)
Citation 5

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

8.

Who Bears the Losses From Audit Failures? Evidence From an Individual Reputational Environment

Number of pages: 52 Posted: 25 Oct 2015 Last Revised: 04 Nov 2019
Ferdinand A. Gul, Chee Yeow Lim, Kun Wang and Yanping Xu
Deakin University - Department of Accounting, Singapore Management University - School of Accountancy, Tsinghua University and Sun Yat-sen University (SYSU)
Downloads 482 (123,089)
Citation 4

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Audit partner; Audit quality; Auditor reputation; Auditor turnover

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Volume 32, 2013, Singapore Management University School of Accountancy Research Paper No. 4
Number of pages: 33 Posted: 11 Oct 2012 Last Revised: 17 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University and University of Houston - C.T. Bauer College of Business
Downloads 415 (145,425)

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IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Number of pages: 32 Posted: 28 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University and University of Houston - C.T. Bauer College of Business
Downloads 59 (750,864)

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IAS 39, Reclassification, Analyst Forecast Properties

10.

Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 52 Posted: 13 Oct 2005 Last Revised: 18 Apr 2013
Michael Ettredge, Chee Yeow Lim and Soo Young Kwon
University of Kansas - Accounting and Information Systems Area, Singapore Management University - School of Accountancy and Korea University
Downloads 462 (129,440)
Citation 4

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Global audit market, industry specialization, audit market shares, audit quality, international auditing, Big N auditors

11.

Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence from China

Number of pages: 57 Posted: 13 Aug 2018
Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine, Tsinghua University and Sun Yat-sen University (SYSU)
Downloads 402 (152,418)
Citation 6

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[Network ties, audit partner, tax avoidance, school ties separated]

12.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 10 Feb 2020
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 375 (165,259)
Citation 8

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International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

13.

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
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 338 (184,620)

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

14.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Volume 23, Issue 4, pp. 1588-1628.
Number of pages: 56 Posted: 24 Jul 2018 Last Revised: 09 Sep 2022
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 312 (201,037)
Citation 39

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

15.

Not Clawing the Hand That Feeds You: The Case of Co-Opted Boards and Clawbacks

European Accounting Review, 28 (1), (2019), 101-127.
Number of pages: 43 Posted: 17 Dec 2014 Last Revised: 12 May 2019
Sterling Huang, Chee Yeow Lim and Jeffrey Ng
New York University (NYU) - New York University (NYU), Shanghai, Singapore Management University - School of Accountancy and The University of Hong Kong - Faculty of Business and Economics
Downloads 286 (220,519)
Citation 2

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Clawback Adoption, Board Co-option

16.

Trusting the Stock Market: Further Evidence from IPOs around the World

Journal of Banking and Finance Volume 142, September 2022, 106557
Number of pages: 54 Posted: 01 Jun 2022 Last Revised: 05 Nov 2024
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 230 (274,156)
Citation 1

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Societal trust, IPO underpricing, information environment, stock market participation, legal institutions

17.

Institutions and Corporate Tax Evasion: A Review of Literature and a Methodological Exploration

Singapore Management University School of Accountancy Research Paper Forthcoming, Journal of International Accounting Research, forthcoming
Number of pages: 48 Posted: 19 Jun 2023 Last Revised: 25 Mar 2024
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 213 (294,950)
Citation 1

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Perceived tax evasion, Tax avoidance, Institutional economics, Institutional hierarchy, Accounting practices

18.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 10 Feb 2020
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 213 (294,950)
Citation 6

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

19.

Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments

Number of pages: 49 Posted: 01 Feb 2009
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Downloads 209 (300,234)
Citation 1

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Audit specialization, Legal protection, Extra-legal institutions, Political Economy

20.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 169 (364,114)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

21.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research 52 (1): 1-37., Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020 Last Revised: 25 Mar 2024
Chee Yeow Lim, Gerald J. Lobo, Pingui Rao and Heng Yue
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 154 (394,280)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

22.

Effects of National Culture on Earnings Quality of Banks

CAAA Annual Conference 2011
Number of pages: 52 Posted: 04 Jan 2011
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 98 (556,158)
Citation 31

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National Culture, Earnings Management, Earnings Quality, Financial Crisis

23.

Does auditor quality enhance CSR disclosure?

Forthcoming at Accounting and Business Research, Singapore Management University School of Accountancy Research Paper No. 2025-203
Number of pages: 62 Posted: 07 Jan 2025
Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo and Yanping Xu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Sun Yat-sen University (SYSU)
Downloads 74 (665,942)

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Auditor Quality, Corporate Social Responsibility (CSR) Disclosure, Information Environment, Financial Reporting Environment, Legal Institutions

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-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
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

25.

Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets

Review of Pacific Basin Financial Markets and Policies (RPBFMP), 2010
Posted: 05 Jul 2010
Mahmud Hossain, Chee Yeow Lim and Patricia M. S. Tan
Nanyang Technological University (NTU) - Division of Accounting, Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting

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Auditor choice, corporate governance, emerging markets, legal environment, investor protection

26.

Effect of Auditor Concentration on Audit Pricing and Quality: International Evidence from Arthur Andersen’s Demise

Posted: 04 Apr 2010
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Nanyang Technological University (NTU) - Division of Accounting and Singapore Management University - School of Accountancy

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Audit pricing and quality, Auditor concentration, Arthur Andersen, Legal and Extra-legal institutions

27.

Firm Diversification and Earnings Management: Evidence from Seasoned Equity Offerings

Review of Quantitative Finance and Accounting, Vol. 30, No. 1, 2008
Posted: 11 Dec 2007
Chee Yeow Lim, David K. Ding and Tiong Yang Thong
Singapore Management University - School of Accountancy, Singapore Management University - Lee Kong Chian School of Business and SIM University (UniSIM)

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Seasoned equity offerings, Corporate diversification, Earnings management, Accruals, Stock market performance

Other Papers (1)

Total Downloads: 31
1.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

CAAA Annual Conference 2010
Number of pages: 40 Posted: 09 Jan 2010
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 31

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