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Social and Behavioral Sciences Commons™
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- Singapore (2)
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- Big 4 accounting firm (1)
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Articles 1 - 11 of 11
Full-Text Articles in Social and Behavioral Sciences
Don’S Column: Singapore Corporate Tax Rate: Is It Really A Flat Rate?, Teng Aun Khoo, Clement Tan Kai Guan
Don’S Column: Singapore Corporate Tax Rate: Is It Really A Flat Rate?, Teng Aun Khoo, Clement Tan Kai Guan
Research Collection School Of Accountancy
As there is only one corporate tax rate (CTR) in Singapore, it may appear that the Singapore CTR is a single flat rate, currently 17%. However, after taking into account the availability of the partial tax exemption (PTE)scheme, the start-up tax exemption (SUTE) scheme and the corporate income tax rebate (CITR) in Singapore, all of which have an effect of lowering a company’s tax payable, the seemingly flat Singapore CTR is not what it seems to be. Instead, it translates to various progressive tax rates for different tiers of normal chargeable income (NCI).
Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu
Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu
Research Collection School Of Accountancy
This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance knowledge being shared among firms through individual auditor network. The influence of audit network ties on tax avoidance at focal firms is stronger when partners’ tenure in low-tax firms is longer, and when partners have social connection with the top executives of focal firms. In addition, audit fees of focal firms with auditor network ties to low-tax firms …
The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan
Research Collection School Of Accountancy
One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …
What Does It Take To Become A Partner At A Big 4 Accounting Firm? Insights From Singapore’S Experience, Gary Pan, Poh Sun Seow, Yang Hoong Pang, Kwong Sin Leong
What Does It Take To Become A Partner At A Big 4 Accounting Firm? Insights From Singapore’S Experience, Gary Pan, Poh Sun Seow, Yang Hoong Pang, Kwong Sin Leong
Research Collection School Of Accountancy
Due to the shift in partner’s identity, there have been growing interests in understanding characteristics, skills and behaviours of accounting partners. Given that Big 4 Accounting firms are supposedly international accounting firms that are organized in similar structures, an interesting question of whether the same partner qualities can be applied in the Big 4 accounting firms for a non-western context such as Asia. As far as we know, no such study has been conducted in an Asian context. We argue this could be of great interest to the Big 4 Accounting firms as Asia is one of their fastest growing …
Teaching Internal Control Using A Student-Generated Video Project, Poh Sun Seow, Gary Pan
Teaching Internal Control Using A Student-Generated Video Project, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project helps …
Research Note: Investor Perceptions Of Comparable-To-Industry Versus Higher-Than-Industry Pay Ratio Disclosures, Khim Kelly, Jean Lin Seow
Research Note: Investor Perceptions Of Comparable-To-Industry Versus Higher-Than-Industry Pay Ratio Disclosures, Khim Kelly, Jean Lin Seow
Research Collection School Of Accountancy
The usefulness of the CEO-to-employee pay ratio disclosure to investors is subject to significant debate. Our experiment examines participant responses to higher-than-industry and comparable-to-industry pay ratio disclosures in a company. A prior experiment by Kelly and Seow (2016) (hereafter KS) found that incrementally disclosing a higher-than-industry pay ratio on top of higher-than-industry CEO pay had indirect negative effects on the company’s perceived investment potential, via negative perceptions about the fairness of the CEO pay and workplace climate. We find that the negative indirect effects of pay ratio disclosures on perceived investment potential in KS are replicable in our study, and …
Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow
Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
It is widely believed that effective data analysis may create newbusiness opportunities as technological advancement may offercompanies greater ability to predict what their customers want.
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Surianarayanan Gopalakrishnan
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Surianarayanan Gopalakrishnan
Research Collection School Of Accountancy
Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.
Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary Pan, Poh Sun Seow, Grace Koh
Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary Pan, Poh Sun Seow, Grace Koh
Research Collection School Of Accountancy
The scale and complexity of challenges facing the world today are unprecedented. It is paramount that universities identify and equip students with relevant skills to meet the needs of the changing economy. Recognizing this need, Singapore Management University launched a new initiative, SMUX. In this paper we will describe SMU-X which is a paradigm shift focusing on experiential learning as opposed to teaching, characterized by 4 principles: (i) inter-disciplinary content and activities, (ii) project-based learning via an actual problem/issue faced by an organization, (iii) active student mentoring by faculty and industry, and (iv) creating a tripartite learning loop between faculty, …
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan
Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan
Research Collection School Of Accountancy
Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.
China's "Mercantilist" Government Subsidies, The Cost Of Debt And Firm Performance, Chu Yeong Lim, Jiwei Wang, Cheng (Colin) Zeng
China's "Mercantilist" Government Subsidies, The Cost Of Debt And Firm Performance, Chu Yeong Lim, Jiwei Wang, Cheng (Colin) Zeng
Research Collection School Of Accountancy
China has been adopting a “mercantilist” policy by lavishing massive government subsidies on Chinese firms. Using hand-collected subsidy data on Chinese listed companies, we find that firms receiving more subsidies tend to have a lower cost of debt. However, such firms fail to have superior financial performance. Instead, firms with more subsidies tend to be overstaffed, which demonstrates higher social performance. These results are mainly driven by non-tax-based subsidies rather than tax-based subsidies. Overall, our results suggest that the Chinese government uses non-tax-based subsidies to achieve its social policy objectives at the expense of firms’ profitability.