Nanyang Technology University

Academic Profile
Assoc Prof Boo Hian Yong, El'fred 
Associate Professor (Practice)
 
Division of Accounting 
College of Business (Nanyang Business School) 
 



Email: AHYBOO@ntu.edu.sg
Phone: (+65)6790 6146 
Office: S3-01B-47 
Education
  • PhD Nanyang Technological University 2001
  • MCom(Hons) University of New South Wales 1996
  • BAcc(Hons) National University of Singapore 1988
Biography
Education:
B. Acc (Hons) - National University of Singapore
M. Com (Hons) - University of New South Wales
PhD - Nanyang Technological University

Memberships:
CPA, Singapore
CA, Australia
American Accounting Association

Experience:
Audit experience in Singapore and Australia

Ad-hoc Reviewer:
American Accounting Association Annual Meeting
Contemporary Accounting Research
International Symposium on Audit Research
International Journal of Auditing
Journal of Business Ethics


Publications:

2008, The Association between Corporate Governance Characteristics and Audit Fees of Bank Holding Companies, Corporate Governance.

2008, The Impact of Non-mandatory Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments, Accounting and Business Research.

2008, The Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees, Accounting and Finance.

2007, Assurance Versus Insurance: A Study of Consumer Receptiveness in an E-commerce Setting, Accounting Horizons.

2007, Organizational Ethics and Organizational Outcomes: A Structural Equation Model Analysis, International Journal of Ethics.

2004, Organisational Ethics and Employee Satisfaction and Commitment, Management Decision.

2002, The Information Content of Management's Prospective Comments in Annual Reports of Financially-Distressed Companies: A Research Note, Abacus.

2001, The Influence of the Code of Ethics on the Ethical Behavior of Organizations, Teaching Business Ethics.

2001, The Link Between Organizational Ethics and Job Satisfaction: A Study of Managers in Singapore, Journal of Business Ethics.

1996, Issues and Developments in Auditing, Auditing and Society: The Role of Auditing and Challenges Facing the Profession, Addison-Wesley.

1994, World Accounting (An Accounting Series Reference Guide), Singapore, Matthew Bender, U.S.A.
Research Interests
Audit quality and pricing
Corporate governance and disclosure
Behavioural and ethical issues
Research Grant
  • RCC (2008-) [by School Research Fund]
Current Projects
  • An Investigation of Auditors' Whistle-Blowing Intention
Selected Publications
  • 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.
  • Boo Hian Yong, El'fred, Divesh Sharma. (2008). The Association between Corporate Governance Characteristics and Audit Fees of Bank Holding Companies. Corporate Governance, 8(1), 28-45.
  • Sharma, D., E. Boo, and V. Sharma. (2008). The Impact of Non-mandatory Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments. Accounting and Business Research, 38(2).
  • Boo Hian Yong, El'fred, Divesh Sharma. (2008). The Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees. Accounting and Finance - Journal of Accounting Association of Australia and New Zealand, 48(1).
  • Boo Hian Yong, El'fred, Low Kin Yew, Xinming Soh, Miaoling Lim. (2007). Assurance Versus Insurance: A Study of Consumer Receptiveness in an E-commerce Setting. Accounting Horizons, 21(4).
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