Gary PAN
Professor of Accounting (Education); Associate Provost (Lifelong Learning); Associate Dean (Student & Alumni Matters); ResWORK Fellow
garypan@smu.edu.sg
68280983
Research Areas
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- School of Accountancy
- Accounting Information System
- Organisation and Management of Accounting Information Systems
- Information System and Fraud Detection
- Corporate Governance, Auditing & Risk Management
- Risk Management
- School of Computing and Information Systems
- Learning & Work
- Technology-Enhanced Learning & Pedagogy
Strategic Priorities
▸
- Digital Transformation
Professor Gary Pan is Professor of Accounting (Education) and the Associate Provost (Lifelong Learning) at Singapore Management University (SMU). Concurrently, Gary is also the Associate Dean (Student and Alumni Matters) at the SMU School of Accountancy. Prior to joining SMU, Gary was Senior Lecturer of Accounting at University of Melbourne, Australia.
Gary’s primary research interests include Accounting Information Systems, Innovative Pedagogy and Adult Learning. Gary published widely in peer-reviewed academic journals and professional publications and is principal and co-principal investigators for multiple research grants including Singapore Ministry of Education (MOE) Decentralised Gap Funding (MDGF), MOE Academic Research Fund (AcRF) Tier 2, MOE Tertiary Education Research Fund (TRF), CPA Australia Global Research Perspectives Grant and ISCA Industry Research Grant. Gary has also been awarded multiple teaching awards both locally and internationally. Gary was awarded SMU Teaching Excellence Hall of Fame in 2026.
Gary is a Fellow Chartered Accountant of Singapore, Fellow of CPA Australia, and Certified Management Accountant of Australia. Gary is a member of the Accounting and Corporate Regulatory Authority (ACRA)’s Implementation Committee for Accountancy Workforce Development (ICAWD). He is also a member of the Board of Governance and Audit & Risk Advisory Committee, Nanyang Polytechnic.
Education
Doctor of Philosophy (PhD), Information Systems, University of Manchester, United Kingdom, 2004
Master of Professional Accounting (MPA), Singapore Management University, 2009
Bachelor of Business Administration (BBA) with Honors, National University of Singapore, 1997
FCA Singapore
FCPA Australia
CMA Australia
Research Interests
- Accounting Information Systems
- Innovative Pedagogy
- Adult Education
Teaching Interests
- Accounting Information Systems
- Accounting Analytics Capstone
- Digital Economy Capstone
- Integrated Learning Project
Selected Publications
Goh, C., Chu, MK., Lee, E., Pan, G., and Perdana, A. “Adapting to the Times: Skill and Ethical Considerations for Future Accountants in a GenAI World,” Journal of Information Systems, Forthcoming.
Goh, C., Pan, G., and Shankararaman, V. “Innovative Instructional Design Approach Elements in Continuing Professional Development: Perspectives of Accounting Professionals,” Asian Academy of Management Journal of Accounting and Finance, Forthcoming.
Goh, C., Pan, G., and Seow, PS. “The Effects of Corporate Reputation and Compensation Disclosure on Investor Judgments,” Advances in Accounting Behavioural Research, Forthcoming.
Lew, M., Seow, PS., Pan, G., and Goh, C. “Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, and Workplace Transition for Future Professionals,” Accounting Education, 35(5), 2026, pp. 637-672.
Perdana, A., Lee, E., Lim, CY, Pan. G., and Seow, PS. “In Crypto We Trust: A Cross-National Comparison of Factors Affecting Trust in Cryptocurrencies,” Pacific Asia Journal of the Association for Information Systems, 17(4), 2025, pp. 50-80.
Seow, PS., Pan, G., Goh, C., and Lew, M. “Preparing Accountants of the Future: Examining an Undergraduate Program in Accounting Data and Analytics,” Asian Journal of Business and Accounting, 17(1), 2024, pp. 247-290.
Pan, G., Seow, PS., Shankararaman, V., and Koh, K. “University-Industry Collaboration in Project-based Learning: Perspective and Motivation of Industry Partner,” International Journal of Education, 15(3), 2023, pp. 18-32.
Goh, C., Kusnadi, Y., Pan, G., and Seow, PS. “Governance, Risk and Compliance in the Digital Age: Investor Views,” Journal of Accountancy Business and Public Interest, 21, 2022, pp. 200-223.
Goh, C., Lim, CY., Ng, J., Pan, G., Ow Yong, K. “Trust in Fair Value Accounting: Evidence from the Field,” Journal of International Accounting Research, 20(3), 2021, pp. 21-42.
Goh, C., Lee, B., Pan, G., and Seow, PS. “Forensic Analytics Using Cluster Analysis: Detecting Anomalies in Data,” Journal of Corporate Accounting and Finance, 32(2), 2021, pp. 154-161.
