Academic Profile

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. He is a member of both the Chartered Accountants, Australia and New Zealand (CAANZ) and the Institute of Singapore Chartered Accountants. 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.
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Assoc Prof Low Kin Yew
Co-Director, ICC Office

Prof Low's research interests are primarily in judgment and decision making in accounting and auditing.
  • Evaluation on the impact of OBTL initiative in NTU on Teaching and Learning
  • 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.