SOAR Centre Strategic Thrusts

SOAR Industry Research

SOAR facilitates and encourages interactions and joint research among faculty and prominent accounting scholars around the world. Click to learn more about our research activities.

SOAR Industry Research

Our School has collaborated with businesses, as well as professional and government bodies on high profile industry research projects which have generated much industry interest.​​​​​​​

SOAR Education

SOAR conducts consultative sessions, and public and custom workshops that address the needs in the accounting profession in financial accounting, business analytics, audit, corporate governance, and many more.

EMERGING RESEARCH AREAS

Corporate Sustainability

Our scholars in this research cluster are committed to investigating the measurement and disclosure of corporate environmental and social performance. Our researchers delve into various aspects of this topic, including the factors that determine the quality of ESG ratings and sustainability reporting and disclosure. Our experts also explore the tangible impact that corporate sustainability disclosure can have on both financial and real outcomes. Through our research, we aim to advance understanding of the role that businesses can play in creating a more sustainable future and to support the development of effective policies and practices to promote sustainable business practices. Read More »

Digital Transformation

Our scholars in this research cluster are dedicated to investigating the influence of digital technology on various aspects of corporate decisions, including investment, financing, and operating decisions. Furthermore, we explore the implications of digital transformation for financial reporting and disclosure, with particular emphasis on the role of social media in shaping the corporate information environment. Our research aims to deepen the understanding of the complex and dynamic interactions between digital technology and accounting and finance practices, while contributing to the development of effective strategies for businesses and policymakers to navigate this rapidly evolving landscape. Read More »

RESEARCH ACHIEVEMENTS

RESEARCH NEWS

Asset-backed securities on blockchain

 By Alvin LeeSMU Office of Research – Mention ‘Asset-backed securities’ (ABS) to certain finance professionals and investors, and the turmoil of the 2008 Financial Crisis immediately comes to mind. The causes of this generation’s version of The Great Depression have been thoroughly documented…

What is the impact of segment disclosure on equity-based compensation?

 By Jovina AngSMU Office of Research – Segment disclosure and reporting is intended to provide transparency and reveal information regarding the financial results and operations of the different segments within a firm.It was for this reason that SFAS 131 (Statement of Financial Accounting…

Do Chinese investors trust expanded audit reports?

 By Stuart PallisterSMU Office of Research – The global financial crisis of 2007-2009 prompted calls for greater transparency into auditing processes, and since 2013, the auditors of UK-listed companies have been required to highlight key audit matters or KAMs. However, according to a paper by…

Does relative performance evaluation affect employee mental well-being?

By Jovina Ang SMU Office of Research – Since the onset of COVID-19, employee mental well-being has become a critical issue across the world. In Singapore, the prevalence of poor mental health has increased from 13.4 percent in 2020 to 17 percent in 2022. Increased workload, job insecurity,…