Academic Profile

Kevin Koh is an Associate Professor from the Division of Accounting and his research expertise is in the area of the impact of financial regulation and enforcement efforts on managerial choices in company’s financial reporting practices. Kevin obtained his Ph.D from the University of Washington and has published in top international accounting journals such as The Accounting Review, Journal of Accounting and Economics, Review of Accounting Studies, and Contemporary Accounting Research. Notably, his research is also highly regarded by the industry and well-cited in leading media such as the Wall Street Journal, New York Times, Forbes, Fortune Magazines etc He sits on the editorial boards of International Journal of Auditing and Pacific Accounting Review and serves as an Associate Editor for The Japanese Accounting Review. He was awarded the Accounting Division’s Research Excellence Award in 2016.

Kevin teaches and has taught introductory financial accounting and business valuation at both undergraduate and graduate level and was named as the NBS Teacher of the Year in 2013. As a Chartered Accountant of Singapore, Kevin is actively involved in the profession. He served on a committee in the Singapore Accountancy Commission (SAC) that look into certification and development of the accounting professionals in Singapore. For his excellent and significant contributions to education and the profession, Kevin was conferred the Commendation Medal for National Day Awards in 2015.
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Assoc Prof Koh Whee Ling Kevin
Associate Professor, College of Business (Nanyang Business School) - Division of Accounting

Financial Reporting; Corporate Disclosure; Corporate Governance, Impact of Regulations; Auditing and Assurance; Corporate Social Responsibility (CSR); Environmental, Social and Governance (ESG); Sustainability Reporting.
  • Koh, K., L. Li, X. Liu, & C. Wang. (2022). The Effect of Audit Partner Diversity on Audit Quality: Evidence from China. Abacus, Forthcoming.

  • Koh, K., Y. H. Tong, & Z. Zhu. (2022). The Effects of Financial Statement Disaggregation on Audit Pricing. International Journal of Auditing, Forthcoming.

  • Hsu, A., K. Koh, S. Liu, & Y. H. Tong. (2019). Corporate Social Responsibility and Corporate Disclosures: An Investigation of Investors’ and Analysts’ Perception. Journal of Business Ethics, 158(2), 507-534.

  • Tsao S., Chang Y., & K. Koh. (2019). Founding Family Ownership and Myopic R&D Investment Behavior. Journal of Accounting, Auditing, and Finance, 34(3), 361-384.

  • Kedia, S., K. Koh, & S. Rajgopal. (2015). Evidence on Contagion in Earnings Management. The Accounting Review, 90(6), 2337-2373.

  • deHaan, E., Kedia, S., K. Koh, & S. Rajgopal. (2015). The Revolving Door and the SEC’s Enforcement Outcomes: Initial Evidence from Civil Litigation”. Journal of Accounting & Economics, 60(2-3), 65-96.

  • Koh, K., & Y. H. Tong. (2013). Effects of Clients’ Controversial Activities on Audit Pricing. Auditing: A Journal of Practice and Theory , 32(4), 32-96.

  • Koh, K., S. Srinivasan, & S. Rajgopal. (2013). Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980. Review of Accounting Studies, 18(1), 1-33.

  • Koh, K. (2011). Value or Glamour? An Empirical Investigation of the Effect of Celebrity CEOs on Financial Reporting Practices and Firm Performance. Accounting and Finance, 51(2), 517-547.

  • Koh, K., D. A. Matsumoto, & S. Rajgopal. (2008). Meeting Analyst Forecasts in the Post-Enron World: Early Evidence on Stock Market Rewards and Managerial Actions. Contemporary Accounting Research, 25(4), 1067-1098.