Education Qualifications

PhD, University of Queensland, 1989 MCom (Hons), University of New South Wales, 1980 CPA, Australian Society of CPAs, 1972 ACIS, Chartered Institute of Secretaries and Administrators, 1972 AAUQ, University of Queensland, 1972 Dip.Ed, University of Queensland, 1971 BCom, University of Queensland, 1969

Academic and Professional Experience

Visiting Associate Professor, University of California, Berkeley, 1987 - 1987 Senior Lecturer, University of Queensland, 1984 - 1988 Senior Lecturer, NUS, 1980 - 1989 Lecturer, University of Queensland, 1972 - 1972 Lecturer, NUS, 1972 - 1979 Visiting Professor/Visiting Scholar, Univeristy of Florida (1982, 2000-01); Ohio State University (1982-83); University of Illinois at Urbana-Campaign (2001); University of Antwerp Mgt School (2002); Lancaster University (1991); Glassgow University (1991)

Selected Publications

Journal Articles

"The timing of asset sales: Evidence of earnings management?, with G Poitras and Y Kwan, Journal of Business Finance and Accounting, 29: 903-934, 2002 "Economic consequences of debt covenant violation: The case of Inno-Pacific Holdings Limited., with I Zimmer, British Accounting Review, 28:121-137, 1996 "Determinants of the choice of accounting for investments in associated companies", with V Mazay and I Zimmer, Contemporary Accounting Research, 31-60, 1993 "A comparative analysis of the effects of lease capitalisation on finnancial analysis and economic consequences", with W M Mok, Pacific Accounting Review, 47-64, 1993 "The reporting of investments in associated companies and credit evauations: An experimental study., with I Zimmer, Journal of Business Finance and Accounting, 207-220, 1985 "A behavioural investigation of alternative methods of financing capital acquisitions and lease capitalisation", Accounting and Business Research, 1984 "The effect of leasing and different methods of accounting for leases on credit evaluations", with I Zimmer, Accounting Review, 749-764, 1983 "The effects of alternative methods of accounting for leases - An experimental study", with I Zimmer, Abacus, 64-75, 1983 " An experimental study of the relevance of consolidated statements to loan officers, with R G Walker and I Zimmer, Australian Journal of Management, 1982

Books/Monographs Authored

"An international comparison of the accounting for leases" in, Blackwell Encyclopedic Dictionary of Accounting ed. by A R Abdel-khalik, 1997 "An analysis of lease accounting and disclosures by Australian companies subsequent to AAS 17" with W M Mok in, Pacific-Basin Capital Markets Research, Vol II eds. S G Rhee and R P Chang, 1991

Working Papers

"The Effect of Variation in Attributes of Redeemable Preference Shares on Financial Analysts", with I Sheet, 2008 "An Empirical Investigation of Asset Sale Motivations", with A Loh, C Tay, 2008 "The Role of Discretionary Accruals and Classification Decisions in the Management of Earnings", with A Loh, J. Sequeira and T H Tan, 2003 "ASEAN Accounting Harmonisation: An Empirical Study of Selected Measurement Practices in Singapore, Malaysia, Thailand, Phillipines and Indonesia, with S J Gray and A Loh, 2002 "The Effects of Alternative Financial Statement Classification of Redeemable Preference Shares on Financial Analysts Judgements", with I Seet, 2001

Membership And Professional Activities

Member, Accounting Association of Australia and NZ Member, American Accounting Association

Consultation and Executive Experience

Accountant, CSR LTD Australia, 1968-1972 Associate Editor, The Review of Financial Markets (1996 - 97) Book Review Editor, Accounting & Finance (1986 - 88) Editorial Board, Asia-Pacific Journal of Accounting (1993 - 96) Head, Department of Finance and Accounting, NUS, 2002-2004 Vice Dean, Finance & Accounting, 2004-2006 Co-ordinator, Cost and Management Accounting Section, Department of Accountancy, NUS, 1983-84. Co-Director, Corporate Governance and Financial Reporting Center, NUS, 2003-2004 Consultant, Sanyo Industries, Asia Research, Wearnes, Hogg Robinson, Thomson Medical Centre Associate Editor, Journal of Derivatives Accounting (current) Editorial Board, International Journal of Business Studies (current) Editorial Panel, Accounting Research Journal (current) Hon Treasurer, Asia Pacific Finance Association, 1993-1995 In-house training programs for organisations such as Citibank, KPMG,Philips, Sime Darby, GlaxoWellcome, Min of Nat. Dev, Tenaga. Member, Board of Directors, Asia Pacific Finance Association, 1993-1995, 1995-1997 Protem Committee Member , Asia Pacific Finance Association, 1991-1992

Research Interests

Determinants of accounting policy choice International Accounting Off balance-sheet financing

Courses

Management Accounting Financial Accounting Managerial Planning and Control Financial Statement Analysis Financial Management

Position

Awards/Honors

Commonwealth Scholarship and Postgraduate Award Competitive Research Award by the Pacific-Basin Capital Markets Research Center of University of Rhode Island, 1991 Coopers and Lybrand Research Award, 1986