Academic Profile

Academic Profile

Assoc Prof Koh Whee Ling Kevin

Associate Professor, College of Business (Nanyang Business School) - Division of Accounting

Assoc Prof Koh Whee Ling Kevin

Kevin Koh is an Associate Professor from the Division of Accounting and his research expertise is in the area of the impact of financial regulation and enforcement efforts on managerial choices in company’s financial reporting practices. Kevin obtained his Ph.D from the University of Washington and has published in top international accounting journals such as The Accounting Review, Journal of Accounting and Economics, Review of Accounting Studies, and Contemporary Accounting Research. Notably, his research is also highly regarded by the industry and well-cited in leading media such as the Wall Street Journal, New York Times, Forbes, Fortune Magazines etc He sits on the editorial boards of International Journal of Auditing and Pacific Accounting Review and serves as an Associate Editor for The Japanese Accounting Review. He was awarded the Accounting Division’s Research Excellence Award in 2016.

Kevin teaches and has taught introductory financial accounting and business valuation at both undergraduate and graduate level and was named as the NBS Teacher of the Year in 2013. As a Chartered Accountant of Singapore, Kevin is actively involved in the profession. He served on a committee in the Singapore Accountancy Commission (SAC) that look into certification and development of the accounting professionals in Singapore. For his excellent and significant contributions to education and the profession, Kevin was conferred the Commendation Medal for National Day Awards in 2015.
Research Interests
Financial Reporting: Earnings Quality, Earnings Management, Use of Accounting Information for Valuation, Impact of Regulations, Corporate Disclosure, Corporate Governance, Investor Protection,
Current Projects
  • A Textual Analysis of Corporate Social Responsibility Reports and the Interplay with Annual Financial Statements Reports
  • Board Renewal under Conditions of Threat and Opportunity: Examining the Impact of Incoming and Outgoing Board Members
  • Examining the Impact of Revolving Door on Enforcement Efforts by Regulators and Monitors
  • The Business Case For Sustainability Practices: Examining Stakeholders' Perceptions Of CSR Performance
  • The Impact of Corporate Social Responsibility on Financial Reporting Quality and Firm Performance
  • The Impact of Superstars CEOs on Financial Reporting Practices and Firm Performance
Selected Publications
  • Audrey Hsu; Kevin Koh; Sophia Liu; Yen H Tong. (2019). Corporate Social Responsibility and Corporate Disclosures: An Investigation of Investors’ and Analysts’ Perceptions. Journal of Business Ethics, 158(2), 507-534.
  • Shou-Min Tsao; Yin-Wei Chang; Kevin Koh. (2019). Founding Family Ownership and Myopic R&D Investment Behavior. Journal of Accounting, Auditing and Finance, 34(3), 361-384.
  • Simi Kedia; Kevin Koh; Shiva Rajgopal. (2015). Evidence on Contagion in Earnings Management. The Accounting Review, 90(6), 2337-2373.
  • Ed deHaan; Simi Kedia; Kevin Koh; Shiva Rajgopal. (2015). The Revolving Door and the SEC's Enforcement Outcomes: Initial Evidence from Civil Litigation. Journal of Accounting and Economics, 60(2-3), 65-96.
  • Kevin Koh; Yen H. Tong. (2013). The Effects of Clients' Controversial Activities on Audit Pricing. Auditing, 32(2), 67-96.

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