SelectedWorks - Qiang CHENG

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Selected Works of Qiang CHENG

Dean, School of Accountancy

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About Qiang CHENG

Present	Dean, School of Accountancy, Singapore Management University
Institution Organization Position Type Position Title Time Period to Options Current Position Affiliate my profile with this Institution

Accounting and Finance and Financial Management

+65 68085337

Singapore Management University

Administration Building

81 Victoria Street

Singapore 188065

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Articles (71)

Article

Do corporate site visits impact stock prices?

Contemporary Accounting Research (2019)

Qiang CHENG, Fei DU, Brian Yutao WANG and Xin WANG

We examine the stock price impact of corporate site visits using a unique dataset of site visits to listed firms ...

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Article

Executive compensation and cash contributions to defined benefit pension plans

Journal of Business Finance and Accounting (2018)

Qiang CHENG and Laura SWENSON

Pension contribution has a significant impact on firm valuation, employee benefit, and the financial situation of the Pension Benefit Guaranty ...

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Article

Internal Control and Operational Efficiency

Contemporary Accounting Research (2018)

Qiang CHENG, Beng Wee GOH and Jae Bum KIM

We examine whether effective internal control over financial reporting has implications beyond that of financial reporting to firm operational efficiency. ...

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Article

Image-Based Analysis to Dissect Vertical Distribution and Horizontal Asymmetry of ...

Plants (2017)

Jane Geisler-Lee, Xian Liu, Wei Rang, Jayanthan Raveendiran, et al.

Intraspecific competition is an important plant interaction that has been studied extensively aboveground, but less so belowground, due to the ...

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Article

Inside accountancy: What it takes to become a big 4 ...

CFO Innovation (2017)

Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, et al.

Reaching partnership at a Big 4 firm is regarded as the pinnacle ofachievement for any accountant. Ask any early-career employee ...

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Article

What does it take to become a partner at an ...

Perspectives@SMU (2017)

Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, et al.

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.

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Article

Do high CEO pay ratios destroy firm value?

Research Collection School Of Accountancy (2017)

Qiang CHENG, Tharindra RANASINGHE and Sha ZHAO

There is growing public concern over the rapid growth in CEO pay relative to average worker pay (CEO pay ratio). ...

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Article

CEO contractual protection and debt contracting

Asian Bureau of Finance and Economic Research Annual Conference 5th ABFER 2017, May 22; Tilburg Accounting Spring Camp 2017, Tilburg University, Netherlands, 2017 May 31 - June 1 (2017)

Qiang CHENG, Xia CHEN, Alvis K. LO and Xin WANG

CEO employment agreements and severance pay agreements are prevalent among S&P1500; firms. While prior research has examined their impact on ...

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Article

Corporate In-House Human Capital Tax Investments

Research Collection School Of Accountancy (2017)

Xia CHEN, Qiang CHENG, Travis CHOW and Yanju LIU

In-house human capital investment in the tax function is a significant input to a firm’s tax planning. Yet, due to ...

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Article

Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse ...

Accounting Review (2016)

Kun-Chih CHEN, Qiang CHENG, Ying Chou LIN, Yu-Chen LIN, et al.

In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality than U.S. IPO firms. ...

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Article

Internal governance and real earnings management

Accounting Review (2016)

Qiang CHENG, Jimmy LEE and Terry J. SHEVLIN

We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the ...

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Article

Seeing is believing: Analysts' corporate site visits

Review of Accounting Studies (2016)

Qiang CHENG, Fei DU, Xin WANG and Yutao WANG

This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits ...

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Article

CEO contractual protection and managerial short-termism

Accounting Review (2015)

Xia CHEN, Qiang CHENG, Alvis K. LO and Xin WANG

How to address managerial short-termism is an important issue for companies, regulators, and researchers. We examine the effect of CEO ...

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Article

Does increased board independence reduce earnings management? Evidence from recent ...

American Accounting Association Annual Meeting (2015)

Qiang CHENG, Xia CHEN and Xin WANG

In this paper, we examine whether recent regulatory reforms requiring majority board independence are effective in reducing earnings management. Firms ...

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Article

Managers' pay duration and voluntary disclosures

Research Collection School Of Accountancy (2015)

Qiang CHENG, Young Jun CHO and Jae Bum KIM

In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the ...

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Article

Financial Reporting Changes and Internal Information Environment: Evidence from SFAS ...

American Accounting Association Financial Accounting and Reporting Section Midyear Meeting (2015)

Qiang CHENG, Young Jun CHO and I-Hwa YANG

Article

Short sellers and corporate disclosures

American Accounting Association Financial Accounting and Reporting Section Midyear Meeting (2015)

Qiang CHENG, Xia CHEN, Ting LUO and Heng YUE

Article

Short sellers and insider trading

University of Illinois at Urbana-Champaign (2015)

Qiang CHENG, Xia CHEN, Ting LUO and Heng YUE

Article

Internal control and operational efficiency

Four-school conference, Bejing, China, 2014 October 1 (2014)

Qiang CHENG, Beng Wee GOH and Jae Bum KIM

In this study, we examine whether and how internal control over financial reporting affects firmoperational efficiency. We find that operational ...

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Article

Family firm research: A review

China Journal of Accounting Research (2014)

Qiang CHENG

This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United ...

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Article

Conservatism and Equity Ownership of the Founding Family

European Accounting Review (2014)

Shuping CHEN, Xia CHEN and Qiang CHENG

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterised by large, under-diversified equity stake ...

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Article

Internal tax investment and tax aggressiveness

Research Collection School Of Accountancy (2014)

Xia CHEN, Qiang CHENG, CHOW T and Liu Y

Article

Is the Decline in the Information Content of Earnings Following ...

Accounting Review (2014)

Xia CHEN, Qiang CHENG and Alvis K. LO

Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and the earnings ...

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Article

Family Ownership and CEO Turnovers

Contemporary Accounting Research (2013)

Xia CHEN, Qiang CHENG and Zhonglan DAI

This paper investigates the impact of the founding family’s presence on CEO turnover decisions. We find that family firms managed ...

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Article

Is the decline in the information content of earnings following ...

The Accounting Review (2013)

Xia CHEN, Qiang CHENG and Alvis Lo

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Articles (71)