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Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Research Collection School Of Computing and Information Systems
This paper examines the influence of director interlock on firms' discrete accounting method choices from the perspective of behavior diffusion. We argue that firm managers will imitate their interlocked-partner firm's accounting method choices when choosing their own accounting methods. We find that when there is an interlock relationship between two firms, their accounting method choices, including inventory and depreciation methods, are similar to each other, indicating that accounting method choices can diffuse across firms through director interlock. In addition, such similarity is greater the longer the interlock relationship between the two firms is and as uncertainty increases. Further, the interlock …
Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found …
The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng
The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng
Research Collection School Of Computing and Information Systems
This paper investigates the value relevance of accounting information in the presence of ineffective internal control (IIC). Based on Ohlson's valuation model, this paper first documents that IIC can directly affect a firm's market value after control cost of capital, corporate governance, and other, value-relevant variables. Second, this paper finds that the value relevance of earnings and book value in determining a firm's market value are significantly reduced. Collectively, the results of this paper indicate that the effectiveness of internal controls can directly affect a firm's market value and the value relevance of accounting information.