Kevin Ow Yong

Dr. Kevin Ow Yong is an Associate Professor of Accounting at the Singapore Institute of Technology. He holds a First Class Honours Degree (with University Medal) in Accounting from Nanyang Technological University and received his Ph.D. Degree from Duke University. He has previously worked at Peking University as an associate professor, Singapore Management University as an assistant professor, and Singapore Airlines as a regional accountant and financial analyst.

Dr. Ow Yong has been a Chartered Accountant (CA) and Certified Public Accountant (CPA) since 2003, as well as a Chartered Financial Analyst (CFA) charterholder since 2002. He has previously served on the Candidate Programmes Committee with the CFA Society (Singapore) and on the advisory board with Brahm Centre, a non-profit charity organization as their Finance Advisor.

His work has been published in numerous well-known accounting research journals including the Review of Accounting Studies, Contemporary Accounting Research, Journal of Business Finance & Accounting, Journal of Accounting and Public Policy, European Accounting Review, Advances in Accounting, and China Journal of Accounting Research. He has also contributed his views in two of Singapore’s most well-circulated newspapers, the Straits Times and the Business Times on several occasions, and in IS Chartered Accountant Journal (Institute of Singapore Chartered Accountants publication), Accounting and Business (ACCA publication), Pulses (previously, the Singapore Stock Exchange Journal), Asian Scientist, Smart Investor, QFinance, and CFO Asia, a publication of The Economist Group.

Prof. Ow Yong has given research talks at several top ranking universities in China including Peking University, Tsinghua University, Sun Yat-Sen University, and Xiamen University as well as other famous universities in the Asia-Pacific region. In recognition of his research work, he has won the Second Best Paper Award at the Chicago Quantitative Alliance Academic Competition, the Best Paper Award from the Third International Conference of Accounting and Finance, and the Best Paper Award from the China Journal of Accounting Research Symposium. He has received several research grants for his research work, including a research grant from the KPMG Foundation and the International Association for Accounting Education and Research (IAAER) in 2011, the prestigious Ministry of Education Tier II educational grant in 2015 for his research work on fair value accounting, and most recently, the SIT Ignition grant in 2019.

Education

• Doctor of Philosophy in Accounting Duke University , United States
• Bachelor of Accountancy (First Class Honours) Nanyang Technological University , Singapore

Research Interests

• Fair value accounting
• Accounting standard setting issues (IFRS 9, IFRS 13 etc)
• Earnings quality and earnings management
• Analysts and equity valuation
• Corporate governance and corporate social responsibility
• Accounting disclosures

Publication

Journal Papers

“Trust in Fair Value Accounting: Evidence from the Field", with Clarence Goh, Chu Yeong Lim, Jeffrey Ng and Gary Pan, Journal of International Accounting Research (2021), 20(3): 21-42.

“Impact of Basel III on the Discretion and Timeliness of Banks' Loan Loss Provisions", with Pearpilai Jutasompakorn, Chu Yeong Lim and Tharindra Ranasinghe, Journal of Contemporary Accounting & Economics (2021), 17(2): 1002-55.

“Big Data Analytics for Business Intelligence in Accounting and Audit", with Mui Kim Chu, Open Journal of Social Sciences, (2021), 9, 42-52.

“The Impact of the IFRS 9 Expected Loss Approach on Accounting Conservatism", with Clarence Goh and Chu Yeong Lim, Accountancy, Business and the Public Interest, (2021), 20: 426-443

“Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study", with Chu Yeong Lim and Gary Pan, Journal of Finance and Accounting, (2020), 8(4): 199-207.

“A New Perspective on Post-Earnings-Announcement-Drift: Using a Relative Drift Measure”, with Michael Clement and Joonho Lee, Journal of Business Finance & Accounting, (2019), 46 (9-10): 1061-1318.

“Lease Characteristics, Agency Costs, and Tax Considerations", with Kun-chih Chen, Wuchun Chi and Gerald Lobo, Finance and Market, (2018), 3(1): 1-12.

“An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts", with Mark Evans and Kenneth Njoroge, Contemporary Accounting Research, (2017), 34 (3): 1453-1488.

“Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-Level Estimates”, with Sung Gon Chung, Beng Wee Goh and Jeffrey Ng, Review of Accounting Studies, (2017), 22 (1): 430-468.

“Regulatory Pressure and Income Smoothing in Banks in Response to Anticipated Changes to the Basel II Accord”, with Chu Yeong Lim, China Journal of Accounting Research, (2016), 10: 9-32.

“The Effect of Board Independence on Information Asymmetry”, with Beng Wee Goh, Jimmy Lee and Jeffrey Ng, European Accounting Review, (2016), 25 (1): 155-182.

“Theory and Practice of the Conceptual Framework: Evidence from the Field”, with Chu Yeong Lim and Pearl Tan, Advances in Accounting, (2016), 35: 62-74.

“The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts’ Information Environment", with Orie Barron and Sung Gon Chung, Journal of Accounting and Public Policy, (2016), 35 (4): 395-416.

“Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis”, with Beng Wee Goh, Dan Li and Jeffrey Ng, Journal of Accounting and Public Policy, (2015), 34 (2): 129-145.