Academic Profile

Academic Profile

Assoc Prof Low Kin Yew

Associate Dean (Undergraduate Academic), College of Business (Nanyang Business School)
Associate Professor (Practice)

Division of Accounting
College of Business (Nanyang Business School)

Email: ALOWKY@NTU.EDU.SG
Phone: (+65)67904903/5709
Office: S3-01B-51

Education
  • PhD Univ of Illinois at Urbana-Champaign 2001
  • BAcc(Hons) National University of Singapore 1989
Biography
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
Selected Publications
  • 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.
  • Geisler, C., and K. Y. Low. (2013). How Do Different Forms of Audit Rotation Affect Audit Performance. International Research Journal of Applied Finance, 4(8), 912-938.
  • Low, K. Y., and E. Boo. (2012). Do Contrasting Statements Improve Users’ Understanding of Different Assurance Levels Conveyed in Assurance Reports?. International Journal of Auditing, 16(1), 19-34.
  • K. Y. Low and H. T. Tan. (2011). Does Time Constraint Lead to Poorer Audit Performance? Effects of Forewarning of Impending Time Constraints and Instructions.. Auditing, 30(4), 173-190.
  • Charlene Geisler and Kin Yew Low. (2008). How Do Various Forms of Audit Rotation Affect Audit Effectiveness?. American Accounting Association Auditing Section Midyear Meeting.

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