Academic Profile

El’fred is an Associate Professor of the Accounting Division at the Nanyang Business School, Nanyang Technological University. He holds a PhD in Accounting and is a Chartered Accountant (Singapore) and Chartered Accountant (Australia and New Zealand). He is also a member of the Singapore Institute of Directors and the American Accounting Association. Prior to joining the academia, El’fred was an auditor with one of the Big Four international accounting firms in Singapore and Australia.

El'fred has taught courses in the areas of assurance, enterprise risk management, corporate governance and ethics at both the undergraduate and postgraduate levels. El’fred has been a winner of the Teaching Excellence Award in the Accounting Division. His research interests include assurance, corporate governance, behavioral and ethical issues. El’fred has published in internationally-refereed journals such as the Abacus, Accounting & Business Research, Accounting & Finance, Accounting Horizons, Auditing: A Journal of Practice & Theory, Corporate Governance and the Journal of Business Ethics. He has served as an ad hoc reviewer for conferences and journals, including the American Accounting Association Annual Meeting, the International Symposium on Audit Research, the International Journal of Auditing, Contemporary Accounting Research and the Journal of Business Ethics.

El'fred’s professional involvements include serving as a member of the Judging Panel of the Best Annual Report Award, the Best Managed Board Award Shortlisting Committee (both are sub-awards of the Singapore Corporate Awards), the ISCA Corporate Governance Committee, the SAC Risk Advocacy Work Group and the Stewardship Principles Work Group. He revamped the Ethics Pre-Admission Course of ICPAS (currently known as ISCA). He has also served as an Inspector and Technical Reviewer for the Association of Chartered Certified Accountants (ACCA) and the Singapore Qualification Programme (SQP) respectively. El’fred is an Audit Committee member of the Singapore Centre on Environmental Life Sciences Engineering (SCELSE).
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Assoc Prof Boo Hian Yong, El'fred
Associate Professor (Practice)
Assistant Dean, Graduate Studies (Operations), College of Business (NBS)

Audit and enterprise risk management issues
Corporate governance and disclosure
Behavioural and ethical issues
  • Boo, E., T. Ng and P. G. Shankar. (2020). Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter? (Full-text view-only version: Journal of Business Ethics, , Forthcoming.

  • Boo, E., T. B.-P. Ng, and P. G. Shankar. (2016). Effects of incentive scheme and working relationship on whistle-blowing in an audit setting.. Auditing, 35(4), 23-38.

  • 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).