Tri-Uni Accounting Research Conference 2025

Saturday 26 April 2025

10.25 AM to 6.00 PM

10.00 - 10.25

Registration  |  Coffee & Tea

10.25 - 10.30 

Opening Remarks

Liandong ZHANG, Deputy Dean, SMU School of Accountancy

10.30 - 11.20 

Paper 1: 

Unravel Unravelling

Presenter: Xiang ZHENG (NTU) 

Xiang Zheng is an Assistant Professor of Accounting at Nanyang Business School, Nanyang Technological University (NTU). He received his doctoral degree from Frankfurt School of Finance & Management. Before joining NTU, he was an Assistant Professor at the Norwegian School of Economics (NHH). Xiang's research interests lie in the areas of corporate disclosure, regulation, and corporate sustainability. His current research focuses on understanding the influence of uncertainty on corporate and individual decision-making, and how regulation can affect such uncertainty.

11.20 - 11.30

Short Break

11.30 - 12.20  

Paper 2: 

How Does Auditor Workload Affect Employee Spending and Turnover? Evidence from Micro-Level Transaction Data  

Presenter: Jungbae KIM (SMU)

Jungbae Kim joined Singapore Management University after completing his PhD and MPhil in accounting at Stern School of Business, New York University. He completed his MS in Accounting and BA in Business Administration and Economics at Seoul National University. His research interests include accounting oversight, political economy, environmental reporting, and household finance. He teaches data analytics with R programming to accounting undergraduate students. 

12.20 - 1.30

Lunch

1.30 - 2.20 

Paper 3: 

Broker-Dealers and Executive Private Benefits: Evidence from Tax-Saving Stock Gifts

Presenter: Hansol JANG (NUS) 

Hansol received his PhD in Accounting from the University of Illinois at Urbana-Champaign. His research interests lie in corporate and individual taxation. His teaching interests lie in both corporate and individual taxation and financial accounting and reporting.

2.20 - 2.30

Short Break

2.30 - 3.20

Paper 4: 

Using Sales Target Difficulty to Manage the Strategic Role of Sales Measures

Presenter: Dave (Young Il) BAIK (NTU) 

Dave Baik joined Nanyang Business School as Assistant Professor of Accounting in 2024, after receiving his PhD in Accounting from the University of Illinois at Urbana-Champaign. Dave's interest centers on management and financial accounting, with a specific focus on using societal events as contextual settings. Dave is passionate about identifying economic forces underlying societal changes, applying relevant theories to understand the adjustments in management control systems and resource allocations, and using rigorous empirical designs to present robust evidence.His research has been published in The Accounting Review and covered by various outlets, including Yahoo Finance, Harvard Law School Forum on Corporate Governance and The American Accounting Association Press Release.

3.20 - 3.50

Tea Break

3.50 - 4.40

Paper 5: 
On the Potential Outcomes of Standardizing Non-GAAP Financial Measures: Evidence from the REIT Industry 

Presenter: KJ (Kyungjin) PARK (SMU) 

KJ (Kyungjin) Park joined Singapore Management University after completing his PhD from the Pennsylvania State University. He completed his MS in applied statistics at University of Michigan and BA in Economics at Yonsei University (Seoul, Korea). His research interests include financial reporting and disclosure, SPACs, and retail investors. His teaching interests include financial accounting and data analytics.

4.40 - 4.50

Short Break

4.50 - 5.40 

Paper 6: 

Proprietary Costs or Managerial Protection? Evidence from Advertising Disclosure Choice

Presenter: Ofir GEFEN (NUS)

Ofir Gefen is a Visiting Assistant Professor in the Department of Accounting at the National University of Singapore (NUS) Business School. Prior to this appointment, Ofir worked at the Hong Kong Polytechnic University at the School of Accounting and Finance, as well as a management consultant at Oliver Wyman in Singapore. His research interests span a range of topics in empirical corporate finance, financial accounting, and entrepreneurship, with a specific interest in field experiments and randomised controlled trials as primary research methods. Ofir obtained his PhD from the National University of Singapore in 2022. He also holds an LLM and an LLB from Reichman University in Israel. Before pursuing his PhD, he completed his clerkship at HFN law firm in Israel.

5.40 - 6.00

Closing Remarks

Qiang CHENG, Dean, SMU School of Accountancy

6.15 - 8.30

Dinner 

Venue: Wah Lok Cantonese Restaurant, Carlton Hotel, Level 2
Address: 76 Bras Basah Road, Singapore 189558 [Map]
Phone: +65 6338 8333