Shaphan NG
Assistant Professor of Accounting
shaphanng@smu.edu.sg
68280608
Research Areas
▸
- School of Accountancy
- Corporate Governance, Auditing & Risk Management
- Executive Compensation & Contracting and Corporate Reporting Quality
- Corporate Reporting & Disclosure
- Financial Reporting Quality
- Earnings Management / Manipulation - Incentives and Consequences
- Voluntary Disclosures
- Financial Intermediation & Information
- Information Asymmetry, Analysts, and Cost of Capital
- Information & Misinformation - Media and Social Media
- Financial Performance Analysis
- Tax Planning and Firm Performance
Strategic Priorities
▸
- Digital Transformation
- Sustainable Living
Shaphan completed his PhD in Management from the University of California, Irvine in 2021. Prior to his doctoral studies, he was an equity research analyst at an investment bank and a Lecturer of Accounting at Singapore Management University. Shaphan’s research examines the effect of tax policies on corporate decision making.
Education
PhD, University of California, Irvine, 2021
BAcc, Singapore Management University, 2015
BBM (Finance), Singapore Management University, 2015
Research Interests
Corporate Tax Planning
Financial Reporting
Corporate Governance
Teaching Interests
Taxation
Financial Accounting
Selected Recognition and Awards
Ray Watson Doctoral Fellowship, 2020 and 2021
Wayne Bian Research Achievement Award, 2020
UCI Merage Management Fellowship, 2019
SMU Overseas PhD Scholarship, 2016 - 2021
Selected Publications
“The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings” with Yoojin Lee, Terry Shevlin, and Aruhn Venkat. The Accounting Review, 96 (3), 2021, 343–372