Research Focus

Publications by NBS Accounting Faculty in Top Journals

Jutasompakorn, P, Lim, CY, Ranasinghe, T, Ow Yong, Kevin. Impact of Basel III on the Discretion and Timeliness of Banks' Loan Loss Provisions. Journal of Contemporary Accounting and Economics, Forthcoming, 2021.
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. 

Lingwei Li, Huai Zhang. The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals. Journal of Business Finance & Accounting, Forthcoming, 2020.

Renhui Fu, Arthur Kraft, Xuan Tian, Huai Zhang, Luo Zuo. (2020). Financial Reporting Frequency and Corporate Innovation. The Journal of Law and Economics, 63(3), 501-530.

Boo, E., Ng, T., & Shankar, P.G. Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter? Journal of Business Ethics, Forthcoming, 2020. ​​

Heo, J. S., S. Y. Kwon, and H.T. Tan. Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality. Contemporary Accounting Research, Forthcoming, 2020.
Audrey Hsu & Kevin Koh & Sophia Liu & Yen H. Tong. (2019). Corporate Social Responsibility and Corporate Disclosures: An Investigation of Investors’ and Analysts’ Perceptions. Journal of Business Ethics, 158(2), 507-534.
Do Truc, Huai Zhang. (2019). Peer Effects Among Financial Analysts. Contemporary Accounting Research, 37(1), 358-391.
Guiral A., D. Moon, H.T. Tan, and Y. Yao. (2019). What Drives Investor Response to CSR Performance Reports? Contemporary Accounting Research, 37(1), 101-130.
He Y., H. T. Tan, F. Yeo, and J. Zhang. (2019). When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Disclosure Formats on Investors' Judgments. Contemporary Accounting Research, 36(4), 2093-2112.
Koonce, L., Leitter, Z., and White, B. (2019). Linked Balance Sheet Presentation. Journal of Accounting and Economics, 68(1), 1012-1037.
Tan H.T., E. Y. Wang, and G.S. Yoo. (2019). Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments. Journal of Accounting and Economics, 67(2), 416-437.
X. He, H. Yin, Y. Zeng, H. Zhang, and H. Zhao. (2019). Facial Structure and Achievement Drive: Evidence from Financial Analysts. Journal of Accounting Research, 57(4), 1013-1057.
Law, K. K. F. and L. F. Mills. (2019). Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks. Journal of Accounting Research, 57(2), 491-543.
Hoang, K., K. Jamal, and H.T. Tan. (2019). Determinants of Audit Engagement Profitability. The Accounting Review, 94(6), 253-283.
Parker, L.D. and Chung, L.H. (2018). Structuring social and environmental management control and accountability: behind the hotel doors. Accounting, Auditing and Accountability Journal, 31(3), 993-1023.
Compton, Y.L., S. Kang, and Z. Zhu. (2018). Gender Stereotyping by Location, Female Director Appointments and Financial Performance. Journal of Business Ethics, 160, 445-462.
H.T. Tan and Y. Yu. (2018). Management’s Responsibility Acceptance, Locus of Breach, and Investors’ Reactions to Internal Control Reports. The Accounting Review, 93(6), 331-355.
D. Hirshleifer, M. Jian & H. Zhang. (2018). Superstition and Financial Decision Making. Management Science, 64(1), 235-252.
H. Gao, H. Zhang & J. Zhang. (2018). Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine. Review of Accounting Studies, 23(4), 1424-1470.
Law, Kelvin K.F., & Lillian Mills. (2017). Military Experience and Corporate Tax Avoidance. Review of Accounting Studies, 22(1), 141-184.
Goh, B.W., Lim, C.Y., Lobo, G., & Y.H. Tong. (2017). Conditional Conservatism and Debt versus Equity Financing. Contemporary Accounting Research, 34(1), 216-251.
K. Kelly, & H.T. Tan. (2017). Mandatory Management Disclosure and Mandatory Independent Audit of Internal Controls: Evidence of Configural Information Processing by Investors. Accounting, Organizations and Society, (56)1, 1-20.
Miao, B., S. Teoh & Z. Zhu. (2016). Limited Attention, Statement of Cash Flow Disclosure, and the Valuation of Accruals. Review of Accounting Studies, 21, 473-515.
W. Chen, J. Han, & H.T. Tan. (2016). Investor Reactions to Management Earnings Guidance Attributions: The Effects of News Valence, Attribution Locus, and Outcome Controllability. Accounting, Organizations and Society, (55), 83-95.
Kumar, Alok, Danling Jiang, & Kelvin K. F. Law. (2016). Political Contributions and Analyst Behavior. Review of Accounting Studies, 21(1), 37-88.
Y. Sun, H.T. Tan, & J. Zhang. (2016). Effect of Concession-Timing Strategies in Auditor-Client Negotiations: It Matters Who Is Using Them. Contemporary Accounting Research, 32(4), 1489-1506.
Young, S. & Y. Zeng. (2015). Accounting Comparability and the Accuracy of Peer-based Valuation Models. The Accounting Review, 90(6), 2571-2601.
Law, Kelvin K.F., & Lillian Mills. (2015). Taxes and Financial Constraints: Evidence from Linguistic Cues. Journal of Accounting Research, 53(4) , 777-819.
deHaan, E., Kedia, S., Koh, K., & Rajgopal, S. (2015). The Revolving Door and the SEC's Enforcement Outcomes: Intitial Evidence from Civil Litigation. Journal of Accounting and Economics, 90(6).
Kedia, S., Koh, K., & Rajgopal, S. (2015). Evidence on Contagion in Earnings Management. The Accounting Review, 90(6), 2337-2373.
Tan, H.-T., E.Y. Wang, & B. Zhou. (2015). How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters. The Accounting Review, 90(1), 371-393.
Eddy Cardinaels & Huaxiang Yin. (2015). Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts, Journal of Accounting Research, 53(5), 985-1015.
Call, A.C., Chen, S.P., Miao, B., & Tong, Y.H. (2014). Short-term Earnings Guidance and Accrual-based Earnings Management. Review of Accounting Studies, 19(2), 955-987.
Tan, H.-T., Ying Wang, E., & Zhou, B.O. (2014). When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments. Journal of Accounting Research, 52(1), 273-302.
Yin, H., & Zhang, H. (2014). Tournaments of Financial Analysts. Review of Accounting Studies, 19(2), 573-605.
Call, A.C., Chen, S., & Tong, Y.H. (2013). Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts? Contemporary Accounting Research, 30(2), 438-465.
Chen, W., & Tan, H.-T. (2013). Judgment Effects of Familiarity with an Analyst’s Name. Accounting, Organizations and Society, 38(3), 214-227.
Chen, W., Tan, H.T., & Wang, E.Y. (2013). Fair Value Accounting and Managers' Hedging Decisions. Journal of Accounting Research, 51(1), 67-103.
Koh, K., Rajgopal, S., & Srinivasan, S. (2013). Non-audit Services and Financial Reporting Quality: Evidence from 1978 to 1980. Review of Accounting Studies, 18(1), 1-33.
Ying Wang, E., & Tan, H.-T. (2013). The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions. Journal of Accounting Research, 51(3), 673-700.
Fu, R., Kraft, A., & Zhang, H. (2012). Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity. Journal of Accounting and Economics, 54(2–3), 132-149.
Kelly, K., Low, B., Tan, H.-T., & Tan, S.-K. (2012). Investors’ Reliance on Analysts’ Stock Recommendations and Mitigating Mechanisms for Potential Overreliance*. Contemporary Accounting Research, 29(3), 991-1012.
Shi, L., & Zhang, H. (2012). Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly? Review of Accounting Studies, 17(1), 1-21.
Khim Kelly, Bernardine Low, Hun-Tong Tan, Seet-Koh Tan. (2011). Investors’ Reliance on Analysts' Stock Recommendations and Mitigating Mechanisms for Potential Overreliance. Contemporary Accounting Research.
Kevin Koh, Shiva Rajgopal and Suraj Srinivasan. (2011). Non-audit Services and Financial Reporting Quality: Evidence from 1978-1980. Review of Accounting Studies.
Linna Shi and Huai Zhang. (2011). Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly? Review of Accounting Studies.
Seet-Koh Tan and Lisa Koonce. (2011). Investors' Reactions to Retractions and Corrections of Management Earnings Forecasts. Accounting, Organizations and Society.
Huai Zhang and Liu Zheng. (2011). The Valuation Impact of Reconciling Pro Forma Earnings to GAAP Earnings. Journal of Accounting and Economics, 51(1-2), 186-202.