Associate Professor Koh Wei Chern

Selected Publications

Journal Publications

• What Drives Firms’ Decisions to Lobby and Determinants of Their Lobbying Positions: Evidence from Firms’ Comment Letter Submissions during FASB’s Stock Option Expensing Proposal, International Journal of Accounting (2011), 46, 1: 1-24.
• Do Auditors Recognize Managerial Risk-taking Incentives, International Journal of Business (2017), 22, 3:  206-229, with K.W. Lee.
• Accounting for Singapore Airlines Limited’s mandatory convertible bonds, Journal of Accounting Education (2023), 65, 1-15, with M. Jian. 
• Teaching case: To be a goods and services tax-registered business or not – Decision making using analytics (2024), Journal of Accounting Education, 67, 1-7, with T. Yee and A. Yeow.

Applied/Practice Journals

• BOD Survey 2015: Of Board Practices and Attitudes Towards the Code, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2016), with W.H. Chua and J. Ramsay.
• BOD Survey 2017: Trends in Board Focus and Practices, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2018), with W.H. Chua and J. Ramsay.
• BOD Survey 2019: The State of Affairs after Regulatory Changes, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2020), with W. H. Chua.
• Fair Value Accounting, ACCA Accounting and Business (February 2021), with C. Y. Lim and Y. H. Tong.

Newspaper Articles

• Proposed Accounting Standard Reopens Buy versus Lease Debate. Business Times, 8 April 2014, with Teck Min Choo and Kin Yew Low.
• Going the Distance in Director Development. Business Times, 11 June 2018.

Books

• Going the distance in director development. In Boardroom Matters The Evolving Role of Expectations of Boards (2023) (Volume IV, pp. 19-22), Singapore Institute of Directors. 
• Financial Accounting International Financial Reporting Standards – Global 12th Edition (2023), Pearson Education, with C.W. Thomas, W.M. Tietz, T. Suwardy, W.T. Harrison and C. Horngren.
• A Practical Guide to Singapore Financial Reporting Standards (International) - 8th Edition (2024), with E.J. Ng, T.M. Choo, K.Y. Low and K.W. Chong.

Case Centre Case Publications

• Space & Light Studios: Cost Volume Profit Analysis & The Business of Yoga, Case Study, NTU Asian Business Case Centre, 2014, with Wei Hwa Chua and Beng Geok Wee.
• Teaching Note and Excel Spreadsheets (published in April 2015) for Space & Light Studios: Cost Volume Profit Analysis & The Business of Yoga, Case Study, NTU Asian Business Case Centre, 2014, with Wei Hwa Chua and Beng Geok Wee.
• Vibrant Group Limited: Sale and Leaseback and its Financial Statement Effects, Case Study, NTU Asian Business Case Centre, 10 August 2021, with Tan Mui Siang, Patricia. ABCC-2021-004 (MC): Vibrant Group Limited: Sale and Leaseback and its Financial Statement Effects | The Asian Business Case Centre | NTU Singapore
• Teaching Note for Vibrant Group Limited: Sale and Leaseback and its Financial Statement Effects, Case Study, NTU Asian Business Case Centre, 10 August 2021, with Tan Mui Siang, Patricia. ABCC-2021-004 (MC): Vibrant Group Limited: Sale and Leaseback and its Financial Statement Effects | The Asian Business Case Centre | NTU Singapore

Reports

• Singapore Institute of Directors Board of Directors Survey Report 2015
• Singapore Institute of Directors Board of Directors Survey Report 2017
• Singapore Institute of Directors Board of Directors Survey Report 2019
• Singapore Institute of Directors Board of Directors Survey Report 2022