Academic Profile

Academic Profile

Prof Tan Hun Tong

Professor, College of Business (Nanyang Business School)

Prof Tan Hun Tong

Professor Tan Hun Tong is the United Overseas Bank Chair and Professor of Accounting. His research interest focuses on understanding the judgment and decision making processes of preparers, users, and financial intermediaries of accounting information, and how institutional and environmental features influence such judgments and decisions. His work is characterized by the use of psychological theories and experimentation to gain insights into fundamental accounting issues.

He is currently editor of Accounting, Organizations and Society, and was former Associate Editor of Contemporary Accounting Research and Auditing: A Journal of Practice & Theory. He has served on various AAA committees, including the AAA Council, the AAA’s Notable Contributions to Accounting Literature Award Screening Committee, Auditing Section’s Research Committee, Research Advisory Committee, and the Notable Contribution to Auditing Literature Committee.

Hun-Tong has published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, and Auditing: A Journal of Practice & Theory, as well as major psychology journals such as Organizational Behavior and Human Decision Processes and Journal of Behavioral Decision Making. He serves on the editorial boards of The Accounting Review,Behavioral Research in Accounting, Contemporary Accounting Research, European Accounting Review, International Journal of Accounting, and Journal of Behavioral Decision Making.
Research Interests
Determinants of auditor performance
Analyst forecast
Management guidance and disclosure
Investor decision making
Current Projects
  • Effects of qualitative disclosures and disclosure language on investor and manager judgments
Selected Publications
  • K. Kelly, and H.T. Tan. (2017). Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society, 56(January), 1-20.
  • W. Chen, J. Han, and H.T. Tan. (2016). Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability.. Accounting, Organizations and Society, 55(November), 83-95.
  • J. Audsabumrungrat, S. Pornupatham, and H.T. Tan. (2016). Joint Impact of Materiality Guidance and Justification Requirement on Auditors’ Planning Materiality. Behavioral Research in Accounting, 28(2), 17-27.
  • H.T. Tan, R.R. Duh, S.B. Chiu, and S.H. Li. (2016). Does an Asset Management Firm’s Stock Holding Made in Response to Buy-Side Analysts’ Prior Recommendations Induce Subsequent Forecast Optimism?. Behavioral Research in Accounting, 28(2), 55-68.
  • K. Jamal, E. Marshall, and H.T. Tan. (2016). Does Disclosure of Conflict of Interest Increase or Decrease Bias?. Auditing, 35(1), 89-99.

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