Associate Professor Koh Wei Chern

Journal Publications

• What Drives Firms’ Decisions to Lobby and Determinants of Their Lobbying Positions: Evidence from Firms’ Comment Letter Submissions during FASB’s Stock Option Expensing Proposal, International Journal of Accounting (March 2011), 46, 1: 1-24.
• An Analysis of the Impact of the Lease Exposure Draft on Lessees’ Leverage Ratios, Institute of Singapore Chartered Accountants (ISCA) Journal (September 2013), with Patricia Mui Siang Tan.
• Accounting for AFS Debt Securities Using the Effective Interest Method under FRS 39, Institute of Singapore Chartered Accountants (ISCA) Journal (April 2014), with Eng Juan Ng and Teck Min Choo.
• Accounting for Construction Contracts: A Comparison of FRS 11 and FRS 115, Institute of Singapore Chartered Accountants (ISCA) Journal (April 2015), with Teck Min Choo and Eng Juan Ng.
• BOD Survey 2015: Of Board Practices and Attitudes Towards the Code, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2016), with Wei Hwa Chua and Jonathan Ramsay.
• Do Auditors Recognize Managerial Risk-taking Incentives, International Journal of Business (2017), 22, 3: 206-229.
• BOD Survey 2017: Trends in Board Focus and Practices, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2018), with Wei Hwa Chua and Jonathan Ramsay.
• Revised Code of Corporate Governance: Effective 1 January 2019, Institute of Singapore Chartered Accountants (ISCA) Journal (June 2019), with Wei Hwa Chua
• BOD Survey 2019: The State of Affairs after Regulatory Changes, Singapore Institute of Directors (SID) Directors’ Bulletin (Quarter 1 2020), with Wei Hwa Chua.
• Fair Value Accounting, ACCA Accounting and Business (February 2021), with Chu Yeong Lim and Yen Hee Tong.

Newspaper Articles

• Proposed Accounting Standard Reopens Buy versus Lease Debate. Business Times, 8 April 2014, with Teck Min Choo and Kin Yew Low.
• Going the Distance in Director Development. Business Times, 11 June 2018.

Books

• A Practical Guide to Financial Reporting Standards (Singapore) - 5th Edition, with Ng Eng Juan, Choo Teck Min and Low Kin Yew.
• A Practical Guide to Financial Reporting Standards (Singapore) - 6th Edition, with Ng Eng Juan, Choo Teck Min and Low Kin Yew.
• A Practical Guide to Financial Reporting Standards (Singapore) - 7th Edition, with Ng Eng Juan, Choo Teck Min and Low Kin Yew.

Case Studies

• Space & Light Studios: Cost Volume Profit Analysis & The Business of Yoga, Case Study, NTU Asian Business Case Centre, 2014, with Wei Hwa Chua and Beng Geok Wee.
• Teaching Note and Excel Spreadsheets (published in April 2015) for Space & Light Studios: Cost Volume Profit Analysis & The Business of Yoga, Case Study, NTU Asian Business Case Centre, 2014, with Wei Hwa Chua and Beng Geok Wee.

Reports

• Singapore Institute of Directors Board of Directors Survey Report 2015
• Singapore Institute of Directors Board of Directors Survey Report 2017
• Singapore Institute of Directors Board of Directors Survey Report 2019