Educational Qualifications

  • 2008                    
    PhD (Accounting), University of Illinois, USA
  • 2000                    
    BAcc (1st Class Honours), Nanyang Technological University, Singapore

Academic and Professional Experience

  • 2016 - Current      
    Associate Professor, Singapore University of Social Sciences, Singapore
  • 2014 - 2016          
    Senior Lecturer, SIM University, Singapore
  • 2008 - 2013          
    Assistant Professor, Nanyang Technological University, Singapore
  • 2002 - 2008          
    Senior Tutor, Nanyang Technological University, Singapore
  • 2008                    
    Instructor, University of Illinois at Urbana-Champaign, USA
  • 2000 - 2002          
    Tax Manager, Singapore Telecommunications Limited, Singapore

Selected Publications

Journal Publications

  • What Drives Firms’ Decisions to Lobby and Determinants of Their Lobbying Positions: Evidence from Firms’ Comment Letter Submissions during FASB’s Stock Option Expensing Proposal, International Journal of Accounting (March 2011), 46, 1: 1-24.
  • An Analysis of the Impact of the Lease Exposure Draft on Lessees’ Leverage Ratios, Institute of Singapore Chartered Accountants (ISCA) Journal (September 2013), with Patricia Mui Siang Tan.
  • Accounting for AFS Debt Securities Using the Effective Interest Method under FRS 39, Institute of Singapore Chartered Accountants (ISCA) Journal (April 2014), with Eng Juan Ng and Teck Min Choo.
  • Accounting for Construction Contracts: A Comparison of FRS 11 and FRS 115, Institute of Singapore Chartered Accountants (ISCA) Journal (April 2015), with Teck Min Choo and Eng Juan Ng.
  • BOD Survey 2015: Of Board Practices and Attitudes Towards the Code, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2016), with Wei Hwa Chua and Jonathan Ramsay.
  • Do Auditors Recognize Managerial Risk-taking Incentives, International Journal of Business (2017), 22, 3: 206-229.
  • BOD Survey 2017: Trends in Board Focus and Practices, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2018), with Wei Hwa Chua and Jonathan Ramsay.
  • Revised Code of Corporate Governance: Effective 1 January 2019, Institute of Singapore Chartered Accountants (ISCA) Journal (June 2019), with Wei Hwa Chua
  • BOD Survey 2019: The State of Affairs after Regulatory Changes, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2020), with Wei Hwa Chua.
  • Fair Value Accounting, ACCA Accounting and Business (February 2021), with Chu Yeong Lim and Yen Hee Tong.

 

Newspaper Articles

  • Proposed Accounting Standard Reopens Buy versus Lease Debate. Business Times, 8 April 2014, with Teck Min Choo and Kin Yew Low.
  • Going the Distance in Director Development. Business Times, 11 June 2018.
 

Books

  • A Practical Guide to Financial Reporting Standards (Singapore) - 5th Edition, with Ng Eng Juan, Choo Teck Min and Low Kin Yew.
  • A Practical Guide to Financial Reporting Standards (Singapore) - 6th Edition, with Ng Eng Juan, Choo Teck Min and Low Kin Yew.
  • A Practical Guide to Financial Reporting Standards (Singapore) - 7th Edition, with Ng Eng Juan, Choo Teck Min and Low Kin Yew.

 

Case Studies

  • Space & Light Studios: Cost Volume Profit Analysis & The Business of Yoga, Case Study, NTU Asian Business Case Centre, 2014, with Wei Hwa Chua and Beng Geok Wee.
  • Teaching Note and Excel Spreadsheets (published in April 2015) for Space & Light Studios: Cost Volume Profit Analysis & The Business of Yoga, Case Study, NTU Asian Business Case Centre, 2014, with Wei Hwa Chua and Beng Geok Wee.

 

Reports

  • Singapore Institute of Directors Board of Directors Survey Report 2015
  • Singapore Institute of Directors Board of Directors Survey Report 2017
  • Singapore Institute of Directors Board of Directors Survey Report 2019

More Information