Magnifying glass over Audit words

Accounting

Research Highlights

Migratory drivers of human capital – A case of accountancy students in Association of Southeast Asian Nations (ASEAN)

Pearpilai Jutasompakorn, Seck Tan & Lim Chu Yeong - Rangsit Journal of Social Sciences and Humanities

This study investigates migratory drivers for accountancy students within ASEAN. The findings contribute to the explanatory discourse on existing obstacles towards an aspiration of free movements of the accountancy profession with the potential to mitigate unemployment within ASEAN.

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Taxes and haven activities: Evidence from Linguistic Cues 

Kelvin Law & Lillian Mills - The Accounting Review

Can we tell whether a tax haven subsidiary is actively operating or simply a dormant shell company? This paper proposes a new and simple method to make that distinction.

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Trust in fair value accounting: Evidence from the field

Clarence Goh, Chu Yeong Lim, Jeffrey Ng, Gary Pan & Kevin Ow Yong - The Journal of International Accounting Research

This survey finds that fair value accounting (FVA) decreases trust in financial reporting, while perceiving FVA as beneficial increases trust in it.

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Peer effects among financial analysts

Truc Thuc Do & Huai Zhang - Contemporary Accounting Research

We document peer effects among financial analysts by examining the effect of turnovers of star analysts on incumbent analysts.

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Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP

Wen Li & Huai Zhang - Journal of Accounting, Auditing & Finance

We show that the elimination of the 20-F reconciliation imposes costs on financial analysts.

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Business Insights

The six elements of a g​reat annual report

Quality disclosure and transparency are essential to properly assess a company. Investors and other stakeholders like employees, customers, creditors and the general public would otherwise be left in the dark about company performance and prospects.
Taking-a-Balanced

Taking a Balanced Perspective on AGO's Findings

Singapore government agencies appear to be taking the rap once again in press reports for the lapses uncovered by the Auditor-General’s Office (AGO) in its selective audit of processes and operations, which checks..
SGXs-Review-of-the-Quarterly-Reporting-Framework

Is less better when it comes to SGX's reporting framework review?

The recent call for public consultation on the quarterly reporting framework by the Singapore Exchange (SGX) has reignited the ongoing debate about quarterly versus semiannual reporting.
  
   

Videos

45 Seconds with the Professor: Kevin Koh (Will AI replace accountants in future?)

The role of artificial intelligence (AI) in the work places has been hotly debated. Let’s hear from NBS Assoc Prof Kevin Koh to find out if robots will replace accountants!
45 Seconds with the Professor: Kevin Koh (on Bitcoin Investments)

45 Seconds with the Professor: Kevin Koh (on Bitcoin Investments)

Bitcoin, the blockchain cryptocurrency has been making news in the stock market this year. But is it the right time for us to invest in it now? NBS Assoc Prof Kevin Koh tells us more.