Academic Profile

Academic Profile

Assoc Prof Low Kin Yew

Associate Dean (Undergraduate Academic), College of Business (Nanyang Business School)
Associate Professor (Practice), College of Business (Nanyang Business School) - Division of Accounting
Associate Dean (Undergraduate Academic), College of Business (NBS)

Assoc Prof Low Kin Yew

Prof Low is currently in the College of Business since 1994. He received his Bachelor degree in Accountancy from National University of Singapore and Ph.D. degree from the University of Illinois at Urbana-Champaign. Prior to joining the university, he worked in the Singapore and Sydney office of one of the Big 4 firms. His research interests are judgment and decision making in accounting and auditing. He won the American Accounting Association's 2003 Outstanding Auditing Dissertation Award. His research work has been published in The Accounting Review and the Accounting Horizons.
Research Interests
Prof Low's research interests are primarily in judgment and decision making in accounting and auditing.
Current Projects
  • Effects of Financial Reporting Consequences and Agreement/Disagreement between Management and Auditors on Audit Committee Members' Financial Reporting Judgements
  • Evaluation on the impact of OBTL initiative in NTU on Teaching and Learning
  • Research Projects In Accounting
Selected Publications
  • Tan, B. S., and K. Y. Low. (2019). Blockchain as the Database Engine in Accounting System. Australian Accounting Review, 29(2), 312-18.
  • Tan, BS and Low, KY. (2017). Budgeting Practice in Singapore - An Exploratory Study Using a Survey. Asia-Pacific Management Accounting Journal, 12(1), 77-103.
  • Tan B.S. and Low K.Y. (2017). Bitcoin: Its Economics for Financial Reporting. Australian Accounting Review, 27(2), 220-227.
  • Harshini, P. S., K. Y. Low, and D. Blietz. (2015). Making Entry-level Accountants Better Communicators: A Singapore-Based Study of Communication Tasks, Skills, and Attributes. Journal of Accounting Education, 33(4), 332-47.
  • Harshini, P. S., K. H. Hu, and K. Y. Low. (2014). Skills, Knowledge, and Attitudes Important for Present-Day Auditors. International Journal of Auditing, 18(3), 193-205.

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