Accounting Commons^™

Unveiling Informal Business Networks, Singapore Management University

Research@SMU: Connecting the Dots

Research by Professor Zang Yoonseok is uncovering the implications of informal business networks between top executives and their independent auditors.

See the papers:

• Client conservatism and auditor-client contracting
• The downside of the network ties between CEO/CFOs and auditors through external directorships

The Importance Of Being An Ethical Company, Singapore Management University

Research@SMU: Connecting the Dots

Firms must fine-tune their corporate governance mechanisms to prevent unethical behaviour and take quick action once they are found, says Professor Cheng Qiang.

See the papers:

• Is the decline in the information content of earnings following restatements short-lived?
• CEO contractual protection and managerial short-termism

Encouraging Corporate Fair Play In Family-Run Businesses, Singapore Management University

Research@SMU: Connecting the Dots

Professor Chen Xia studies corporate governance and financial management of family firms.

See her paper: Family ownership and CEO turnovers

The Importance Of Internal Controls, Singapore Management University

Research@SMU: Connecting the Dots

Professor Goh Beng Wee investigates the benefits and consequences of internal controls to corporate organisations.

See the papers:

• Internal controls and conditional conservatism
• Internal control and operational efficiency

Who’S Watching The Auditors?, Singapore Management University

Research@SMU: Connecting the Dots

Professor Lim Chee Yeow is studying whether the provision of non-audit services affects the independence of auditors and the quality of their audit work.

See the papers:

• Non-audit service fees and audit quality: The impact of auditor specialization
• Effects of national culture on earnings quality of banks
• The price contagion effects of financial reporting fraud and reputational losses: Evidence from the individual audit partner level