Chee Yeow Lim

Singapore Management University - School of Accountancy

Associate Professor

60 Stamford Road

Singapore 178900

Singapore

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

26

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125

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54

Scholarly Papers (26)

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1.

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 1,536 (14,935)
Citation 28

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nonaudit fees, auditor specialization, audit quality

2.

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

Downloads 1,338 ( 18,481)

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 1,338 (18,160)
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.

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
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,245 (20,604)
Citation 8

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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
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,122 (24,019)
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
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
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 703 (46,150)
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 543 (64,298)
Citation 14

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

7.

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 420 (87,836)
Citation 3

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

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 Jinan University
Downloads 418 (88,290)
Citation 4

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Audit partner; Audit quality; Auditor reputation; Auditor turnover

9.

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 416 (88,777)
Citation 5

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

10.

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Downloads 346 (109,503)
Citation 2

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 Technological University (NTU) and University of Houston - C.T. Bauer College of Business
Downloads 312 (121,908)

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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 Technological University (NTU) and University of Houston - C.T. Bauer College of Business
Downloads 34 (566,189)

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IAS 39, Reclassification, Analyst Forecast Properties

11.

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
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 327 (116,599)
Citation 8

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

12.

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 280 (137,390)

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

13.

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
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 241 (159,722)
Citation 2

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Clawback Adoption, Board Co-option

14.

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

Number of pages: 57 Posted: 13 Aug 2018
Chee Yeow Lim, Terry J. Shevlin, Terry J. Shevlin, Kun Wang and Yanping Xu
Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine, Tsinghua University and Jinan University
Downloads 230 (167,041)
Citation 6

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

15.

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: 01 Jul 2019
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
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 197 (193,125)
Citation 3

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

16.

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

Number of pages: 49 Posted: 01 Feb 2009
Bin Srinidhi, Bin Srinidhi, Chee Yeow Lim and Mahmud Hossain
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 182 (207,248)
Citation 1

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

17.

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
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
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 162 (228,878)
Citation 6

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

18.

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
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
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 129 (274,653)

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

19.

The Minimum Wage and Corporate Tax Planning

Number of pages: 50 Posted: 07 Sep 2019
Xiaoxi Li, Chee Yeow Lim and Yanping Xu
Jinan University, Singapore Management University - School of Accountancy and Jinan University
Downloads 102 (324,269)

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Minimum Wage; Tax Avoidance; Labor Cost

20.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020
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 81 (374,520)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

21.

Effects of National Culture on Earnings Quality of Banks

CAAA Annual Conference 2011
Number of pages: 52 Posted: 04 Jan 2011
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 17 (662,359)
Citation 6

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National Culture, Earnings Management, Earnings Quality, Financial Crisis

22.

The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence

Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 208-244, 2012
Number of pages: 37 Posted: 26 Oct 2012
Bin Srinidhi, Bin Srinidhi, Mahmud Hossain and Chee Yeow Lim
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, King Fahd University of Petroleum & Minerals - Department of Accounting and MIS and Singapore Management University - School of Accountancy
Downloads 1 (791,863)
Citation 4
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23.

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

24.

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

25.

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

Posted: 04 Apr 2010
Bin Srinidhi, Bin Srinidhi, Mahmud Hossain and Chee Yeow Lim
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

26.

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: 7
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1.

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

CAAA Annual Conference 2010
Number of pages: 40 Posted: 09 Jan 2010
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 7

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