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Full-Text Articles in Business
Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
Research Collection School Of Accountancy
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving …
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
Research Collection School Of Accountancy
The objective of financial reporting is to provide financial information that is useful to existing and potential investors, lenders and other creditors (IASB’s Conceptual Framework ED/2015/3). General purpose financial reports provide information about the financial position of a reporting entity, as well as information about the effects of transactions and other events that will change a reporting entity’s economic resources and claims (para 1.12 ED/2015/3). Investor confidence and trust in the financial statements is a crucial component for financial markets to function smoothly. This report presents the attitudes and concerns of over 700 respondents toward fair value accounting. The survey …
Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan
Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Singapore's Vision Of A Smart Nation, See Liang Foo, Gary Pan
Singapore's Vision Of A Smart Nation, See Liang Foo, Gary Pan
Research Collection School Of Accountancy
With a population of 5.4 million and land area of 718 square kilometres, 94 percent of Singapore’s population live in high-rise apartments, of which, 82 percent dwell in public housing. As an ultra-dense city-state, effective and innovative urban development is a social and economic imperative intricately intertwined with Singapore’s competitiveness and quality of life. Harnessing information and communications technology (ICT) is not only essential to achieving this, but also serves as a template for answering some of the global challenges faced by urban centres around the world–particularly in regard to economic development, social cohesion, better city administration and infrastructure management.
Six Tax Reforms For 2016, Yee Loong Sum
Six Tax Reforms For 2016, Yee Loong Sum
Research Collection School Of Accountancy
Offers some fresh ideas on how to make Singapore more business-friendly and socially aware.