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Articles 661 - 690 of 918
Full-Text Articles in Accounting
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size and independence) on the corporate commitment to audit assurance and on the likelihood of financial statement restatements. Firms that were directly affected by the reforms experienced a greater improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger decline in financial statements restatements relative to firms that had already been compliant. Importantly, we find that the decline in restatements is not …
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Research Collection School Of Accountancy
No abstract provided.
Raising The Bar, Jiwei Wang
Raising The Bar, Jiwei Wang
Research Collection School Of Accountancy
No abstract provided.
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Research Collection School Of Accountancy
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts relative to firms in countries that did not mandate IFRS. We also find that the increase in management forecasts is higher in countries where prior local GAAP are more different from IFRS or legal enforcement is stronger. Consistent with the confirmatory role of mandatory reporting, we …
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is not attributable to the Andersen switch-ins having lower prior earnings quality or lower bargaining power than non-Andersen switch-ins. We also show that ex-Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch-ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that …
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Research Collection School Of Accountancy
Conservatism in earnings does not have a direct impact on the present value of future cash flows. This paper examines whether financial analysts correctly undo the effect of accounting conservatism incorporated in their own earnings forecasts in arriving at their target price forecasts. Based on prior findings, we consider alternative valuation models/heuristics that may be used by analysts to estimate target prices, e.g. the forward P/E and the PEG ratio. Our evidence suggests that analysts fail to fully undo the effect of accounting conservatism embedded in their forecasts of earnings and earnings growth when estimating their target price forecasts. More …
Cloud Computing: A Paradigm Shift, Poh Sun Seow
Cloud Computing: A Paradigm Shift, Poh Sun Seow
Research Collection School Of Accountancy
Research has shown that investment in IT is a key driver of productivity improvement in the accountancy sector. IT enables accounting firms to increase their productivity by automating tasks and enhancing collaboration within the firm and with their clients. Cloud computing has generated much interest from the business and IT communities these days as an emerging technology to increase productivity.
Change Management: The People Dimension, Gary Pan
Change Management: The People Dimension, Gary Pan
Research Collection School Of Accountancy
Many accounting professionals believe it is important to raise productivity in the accounting sector. A recent survey conducted by the Institute of Management Accountants (2011), however, highlighted that raising productivity, while a very important topic, can be a daunting challenge. Therefore, the urgent issue facing the accounting sector is to address the critical concern of how accounting professionals can be more productive?
Productivity, Return-On-Capital And Stock Price Performance, Andrew Lee, Tracey Zhang
Productivity, Return-On-Capital And Stock Price Performance, Andrew Lee, Tracey Zhang
Research Collection School Of Accountancy
Productivity improvements in businesses are invariably championed as value-enhancing propositions. Whether the improvements are labour-related or asset-related, the value of a business is arguably enhanced when its employees are more productive, its assets are utilised more productively, and its operations are conducted more efficiently.
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon
Research Collection School Of Accountancy
Conservatism in earnings does not have a direct impact on the present value of future cash flows. This paper examines whether financial analysts correctly undo the effect of accounting conservatism incorporated in their own earnings forecasts in arriving at their target price forecasts. Based on prior findings, we consider alternative valuation models/heuristics that may be used by analysts to estimate target prices, e.g. the forward P/E and the PEG ratio. Our evidence suggests that analysts fail to fully undo the effect of accounting conservatism embedded in their forecasts of earnings and earnings growth when estimating their target price forecasts. More …
The Role Of A Non-Executive Director In Smes, Jiwei Wang
The Role Of A Non-Executive Director In Smes, Jiwei Wang
Research Collection School Of Accountancy
There are not many SMEs in Singapore which employ independent non-executive directors. SMU Associate Professor of Accounting Wang Jiwei advised that there are immense benefits that a non-executive director can bring to an SME as its business grows. These include the credibility that the person can bring to the management team, including the important and useful contacts, as well as different skill sets and experiences. “Understand your needs and then identify the right type of experienced individuals who possess the necessary expertise or business networks. There is a high possibility that your ‘perfect' non-executive director may be someone you already …
The Role Of A Non-Executive Director In Smes, Jiwei Wang
The Role Of A Non-Executive Director In Smes, Jiwei Wang
Research Collection School Of Accountancy
There are not many SMEs in Singapore which employ independent non-executive directors. SMU Associate Professor of Accounting Wang Jiwei advised that there are immense benefits that a non-executive director can bring to an SME as its business grows. These include the credibility that the person can bring to the management team, including the important and useful contacts, as well as different skill sets and experiences. “Understand your needs and then identify the right type of experienced individuals who possess the necessary expertise or business networks. There is a high possibility that your ‘perfect' non-executive director may be someone you already …
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Research Collection School Of Computing and Information Systems
The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.
Does Earnings Quality Affect Information Asymmetry? Evidence From Trading Costs, Nilabhra Bhattacharya, Hemang Desai, Kumar Venkataraman
Does Earnings Quality Affect Information Asymmetry? Evidence From Trading Costs, Nilabhra Bhattacharya, Hemang Desai, Kumar Venkataraman
Research Collection School Of Accountancy
Information asymmetry in financial markets relates to the idea that one party to a transaction has better information than the other. Since financial reporting involves the transmission of value-relevant enterprise information, we investigate whether the quality of reported earnings can contribute to differentially informed financial market participants. Higher information asymmetry is costly as it increases the adverse selection risk for market participants and lowers liquidity. For a large sample of NYSE and NASDAQ firms, we show that (i) poor earnings quality is significantly and incrementally associated with higher information asymmetry, (ii) earnings quality disproportionately affects information asymmetry for firms with …
Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy
Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy
Research Collection School Of Accountancy
No abstract provided.
Helping Hands, Gary Pan
Helping Hands, Gary Pan
Research Collection School Of Accountancy
With economic uncertainty prevailing in recent years, Singapore is being confronted with the challenges of managing growing aging population, acute land and labour constraints and rising business operating costs. If left unchecked, these challenges may threaten Singapore’s economic well-being and consequently its status as a global and financial hub. To address these challenges, many believe productivity-driven growth can deliver sustainable and inclusive economic development and improve Singapore’s standard of living over time. The National Productivity and Continuing Education Council (NPCEC), set up to spur Singapore to step up its efforts to boost skills and enterprise productivity, has identified the accountancy …
Measuring Reporting Conservatism Using The Dichev-Tang (2008) Model, Jimmy Kiat Bee Lee
Measuring Reporting Conservatism Using The Dichev-Tang (2008) Model, Jimmy Kiat Bee Lee
Research Collection School Of Accountancy
This paper provides a critical evaluation of an alternative measure of reporting conservatism introduced by Dichev and Tang (2008). Although there is substantial interest in research on accounting conservatism, there is no consensus among researchers on the most appropriate measure of conservatism in empirical studies. Dichev and Tang (2008) introduce a new measure of conservatism, which they believe to be a 'natural and practical measure of conservatism (p. 1441).' However, the econometric properties of this measure have not been fully evaluated, and previous studies have not provided evidence of this measure’s construct validity. Based on a parsimonious model of conservatism, …
Banking On Productivity, Chu Yeong Lim
Banking On Productivity, Chu Yeong Lim
Research Collection School Of Accountancy
Streamlining processes and improving productivity in the accounting function has been identified as the single most important challenge in a survey of the Institute of Management Accountants (IMA) members conducted in 2011. This is despite the majority of members indicating that they have achieved significant long term productivity improvements. Some of the other challenges identified by the interviewees include managing change in a global environment, implementing an enterprise resource planning system and connecting finance to front office. Automation and investing in data analysis/ business intelligence tools are some of the tools used by the interviewees to improve productivity (IMA, 2011). …
Productivity Measurements For Accounting Functions, Themin Suwardy
Productivity Measurements For Accounting Functions, Themin Suwardy
Research Collection School Of Accountancy
The finance department is under pressure to enhance its own value contribution to the business, deliver high quality information and maintain effective controls. It is subject to the same continuing internal demands to reduce the cost of its own operations. To be more effi cient, be more productive. But many finance departments are in a quandary. They are unsure how to demonstrate whether they are delivering real value to the business and to what extent they meet best practice standards for world-class finance departments.
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Research Collection School Of Computing and Information Systems
The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Tharindra Ranasinghe, S. Khumawala, S. Mishra, S. Dhole
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Tharindra Ranasinghe, S. Khumawala, S. Mishra, S. Dhole
Research Collection School Of Accountancy
No abstract provided.
Are Us Economic Variables Useful For Chinese Stock Market Forecasts?, Knowledge@Smu
Are Us Economic Variables Useful For Chinese Stock Market Forecasts?, Knowledge@Smu
Knowledge@SMU
It is commonly thought that the economic systems of the world's two largest economies distinct, and so one's experience may not necessarily inform the other. Yet, a new study that compares and analyses stock market data from both countries offers a contrarian view. Undertaken by a PhD candidate at SMU's Lee Kong Chian School of Business, this study was recently presented at the HU-HUE-SKBI Tripartite Conference.
Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures, Beng Wee Goh
Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures, Beng Wee Goh
Research Collection School Of Accountancy
This study examines whether the internal control provisions under the Sarbanes–Oxley Act (SOX) have a disciplining effect on the governance structures of firms. We find that audit committee members and outside directors of firms that disclose material weaknesses (MWs) under Section 302 of SOX are more likely to leave the firms compared to their counterparts in a matched sample of control firms without such weaknesses, and they lose more outside directorships than their counterparts in the control firms. These results are consistent with the notion that the labor market imposes reputational penalties for internal control failures. Although the MW firms …
Client Conservatism And Auditor-Client Contracting, Yoonseok Zang, Chee Yeow Lim, Mark Defond
Client Conservatism And Auditor-Client Contracting, Yoonseok Zang, Chee Yeow Lim, Mark Defond
Research Collection School Of Accountancy
Auditors risk costly litigation and loss of reputation when they are associated with clients that engage in substandard financial reporting, and prior research argues that accounting conservatism reduces managements‟ tendency to misreport. Thus, we predict that client conservatism affects auditor-client contracting by reducing auditor litigation and reputation risk. Consistent with our predictions, we find that conservative audit clients are less likely to trigger auditor litigation or issue accounting restatements; and that auditors of conservative clients charge lower audit fees, issue fewer going concern opinions, and resign less frequently. Taken together, these findings are consistent with client accounting conservatism playing an …
Maximising Tax-Related Cashflows For Smes, Teng Aun Khoo
Maximising Tax-Related Cashflows For Smes, Teng Aun Khoo
Research Collection School Of Accountancy
SMU Associate Professor of Accounting Khoo Teng Aun compared the two options available to an SME not in a tax-paying position – cash payout (CP) or the Productivity and Innovation Credit (PIC) deduction/allowance – and concluded that whether the company should claim CP when it is incurring losses would depend on, among other considerations, its expected profitability in future years.
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu
Research Collection School Of Accountancy
US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse consequences for firms and investors. While other observers argue that there is little rigorous research that suggests that the current accounting treatment has harmful consequences. In this study, we exploit a setting in Germany when the accounting rule for R&D reporting changed from immediate expensing (as in the U.S.) to partial capitalization when Germany adopted International Financial Reporting …
More Than Nothing? Auditing Business Studies, Stefano Harney, Stephen Dunne
More Than Nothing? Auditing Business Studies, Stefano Harney, Stephen Dunne
Research Collection Lee Kong Chian School Of Business
This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalization of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalization in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this …
Do Your Homework Before Joining A Board, Themin Suwardy
Do Your Homework Before Joining A Board, Themin Suwardy
Research Collection School Of Accountancy
No abstract provided.
Attributes For Successful Fund Management: Experience Or Education?, Knowledge@Smu
Attributes For Successful Fund Management: Experience Or Education?, Knowledge@Smu
Knowledge@SMU
Successful fund management is no longer about having “rock star” fund managers, but a team, made up of mutually respecting members bringing them with a mix of the right education, and the relevant experience, said Simon Davies, executive chairman of Threadneedle Investments, at a seminar at SMU.