Our Research
We also co-organise the International Symposium on Audit Research (with the University of Southern California, Maastricht University, and University of New South Wales) and the Tri-University Research Conference (with the National University of Singapore and Singapore Management University).
Selected Publications
2025
Yoo, G.* and H.T. Tan. How Causal Focus and Specificity in Risk Factor Disclosures Jointly Affect Investor Judgments. Management Science (forthcoming)
Fangbo, Si, *Xiaoxu Yu and Zhang, H. Talking down the competitors: How do investment banking relationships influence analysts' forecasts?, Contemporary Accounting Research, Jan 2025.
Gallemore, J., Hollander, S., Jacob, M., and Zheng, X. (2025). Tax Policy Expectations and Investment. Journal of Accounting Research, 63(1),363-412.
Fritsch, F., Zhang, Q., and Zheng, X. (2025). Responding to Climate Change Crises: Firms’ Tradeoffs. Journal of Accounting Research, forthcoming.
Law, K.K.F. (2025). Biodiversity credits are more problematic than carbon credits. Nature, 637, 272.
Law, K.K.F.^, & Shen, M. (2025). How does artificial intelligence shape the audit industry? Management Science (forthcoming)
Leitter, Z., Koonce, L., and White. B. (2025). Business Acquisition Disclosures: The Effect of Identifying Intangible Assets on Investors’ Judgments. Management Science (forthcoming)2024
Cardinaels, E., Chi, Q., Li, W., and Yin, H. (2024). Incorporating Tax into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting? European Accounting Review (forthcoming)
Darendeli. A. 2024. How do Retail Investors Respond to Summary Disclosure? Evidence from Mutual Fund Factsheets. Review of Accounting Studies, forthcoming.
Canayaz. M. I., and Darendeli, A. 2024. Country Reputation and Corporate Activity. The Management Science.
De Franco, G., Guan, Y., Y.B. Zhou, and X. Zhu. 2024. The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation. Journal of Accounting Research. 62 (2): 589-634.
Yang, Yanjia & Tan, Hun-Tong, 2024. "What you are versus what you do: The effect of noun-verb framing in earnings conference calls,” Accounting, Organizations and Society, Voulme 113.
Baik, D, Chen, C.X., and Godsell, D. (2024). Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions. The Accounting Review, 99(3), 1-362023
Vincent Chee, Krishna Savani and Tan Seet Koh. 2023. Mitigating the Influence of Analysts Who Issue Aggressive Stock Price Targets: The Role of Joint versus Separate Evaluation. Contemporary Accounting Research Vol 40 Issue 1: 526-543
S. Dimmock, Fan Feng and Zhang, H. Mutual funds’ capital gains lock-in and earnings management, Journal of Corporate Finance, Vol 80, 2023, 102422
Wang, L., and Yin, H. (2023). Managers’ Propensity to Acquire and Use Employee-Type Information in Informal Control Decisions. Accounting, Organizations and Society 127: 101425.
Guan, Y., J.B. Kim, B. Liu and X. Xin. 2023. Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment. The Accounting Review. 98 (4): 1- 23.
Koonce, L., Leitter, Z.J., and White, B.J. 2023. The Effect of a Warning on Investors’ Reactions to Disclosure Readability. Review of Accounting Studies 28(2): 769-791.
Chen, W., H.T. Tan, and E.Y. Wang. 2023. The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis. Accounting, Organizations and Society 110 (October)
Tan, H.T., T. Xu, and Y. Yu. 2023. Language, Perceived Warmth, and Investors’ Reactions to Audit Committee Reports. Contemporary Accounting Research 40 (2): 1388-1417
Pornupatham, S., H.T. Tan, T. Vichitsarawong, and G.S. Yoo. 2023. The effect of cash flow presentation method on investors’ forecast of future cash flows. Management Science 69 (3): 1877-1900.
Tan, H.T. and F. Yeo. 2023. You Have Been Forewarned! The Effects of Risk Management Disclosures and Disclosure Tone on Investors’ Judgments. Accounting, Organizations and Society 105 (February)2022
Maas, V., and Yin, H. (2022). Finding Partners in Crime? How Internal Transparency Affects Employee Collusion. Accounting, Organizations and Society 96: 101293.
Darendeli, A., Law, K. K. F.^, & Shen, M. (2022). Green New Hiring. Review of Accounting Studies 27(3): 986-1037.
Darendeli, A., Fietchter. P., Hitz, J-M., and Lehmann, N. 2022. The Role of Corporate Social Responsibility Information in Supply-chain Contracting: Evidence from the Expansion of CSR Rating Coverage. Journal of Accounting and Economics, 74 (2-3), 101525)
Do, T., Zhang. H, and Zuo. L (2022) Rocking the Boat: How Relative Performance Evaluation Affects Corporate Risk Taking. Journal of Accounting and Economics, Vol. 73, Issue 1, pp 1-20
Guan, Y., Z. Wang, F. Wong, and X. Xin. 2022. Languages and Management Forecasts Around the world. Contemporary Accounting Research 39(1): 50-86.
Tan, H.T., and F. Yeo. 2022. What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates. The Accounting Review 97 (4): 399-416.
Cao, T., R.R. Duh, H.T. Tan, and T, Xu. 2022. Enhancing Auditors’ Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets. The Accounting Review 97 (3): 131–153
Law, K. K. F., and L. Zuo. (2022). Public Concern about Immigration and Customer Complaints against Minority Financial Advisors. Management Science 68 (11): 7793- 8514.
Law, K. K. F., and L. F. Mills. (2022). Taxes and Haven Activities: Evidence from Linguistic Cues. The Accounting Review 97 (5): 349-3752021
2020
Wen Li, Huai Zhang. Analyst Following and Forecast Accuracy After Eliminating the 20-F Reconciliation Between IFRS and U.S. GAAP. Journal of Accounting, Auditing & Finance, Forthcoming, 2020.