Clarence GOH
Clarence joined Singapore Management University (SMU) in 2016, after receiving his PhD from Nanyang Technological University. His research examines (i) judgment and decision making and (ii) digital transformation in accounting. Prior to joining SMU, Clarence led the Asia-Pacific Corporate Research team at Jones Lang LaSalle (Corporate Solutions). He has also held various accounting and finance appointments with Deutsche Bank, Barclays Capital, and the Institute of Singapore Chartered Accountants.
Education
PhD in Accounting, Nanyang Technological University, Singapore
Bachelor of Accountancy (First Class Honours), Nanyang Technological University, Singapore
FCPA (Australia)
CA (Singapore)
Research Interests
Judgment and Decision Making in Accounting
Digital Transformation in Accounting
Teaching Interests
Ethics and Social Responsibility
Data Modelling and Visualization
Visual Analytics in Accounting
Accounting Analytics Capstone
Selected Recognition/Awards
Howard Teall Innovation in Accounting Education Award (First Prize), 2023 - Canadian Academic Accounting Association
Digital Readiness Award (Silver), 2022 - QS Reimagine Education
Selected Appointments/Services
Director, Professional Development
Member, Institutional Review Board
Member, University Tribunal
Selected Publications
Goh, C., Meyer, P., Pornupatham, S., Tan, H. T., and Vichitsarawong T. The Effect of Nature of Critical Audit Matters and Outcome Indication on Investors’ Decisions. Behavioral Research in Accounting, Forthcoming.
Goh, C. (2024). Analysts’ Earnings per Share Forecasts: The Effects of Forecast Precision and Forecast Uncertainty on Investor Judgments. Abacus 60 (1): 172-204.
Goh, C., Kusnadi, Y., Pan, G., Seow, P. S., Seah, G. C., and Lim, C. (2021). Adopting a Risk-Intelligent Approach to Digital Transformation. Deloitte Singapore Centre for Corporate Governance and SMU SOAR.
Research Areas and Areas of Expertise
Strategic Priorities
HighlightsBridges academic research with practical industry impact, advancing digital transformation and analytics in accounting education; recognized for innovative teaching, curriculum development, and professional outreach; consistently awarded for teaching excellence and curriculum contributions; active in shaping future-ready accountants through experiential and analytics-driven pedagogy.
Focused research areas include Effects of communication cues, audit matters, and compensation disclosures on investor judgments; digital readiness and transformation in accounting functions; skill acquisition and transfer in accounting analytics education; ethical beliefs and perceptions in accounting; experiential learning approaches for accounting analytics; governance, risk, and compliance in digital transformation.
- Singapore Ministry of Education (MOE) Academic Research Fund (AcRF) Tier 1 Grant. (2025). The Effects of Communication Cues of Social Dominance on Investor Judgments.
- SMU Research Seed Fund. (2025). Can ChatGPT Provide Better Feedback on Students' Academic Work than Human Instructors? Insights from the Perspective of Adult Learners in Continuous Education.
- CPA Australia Global Research Perspectives Program (GRPP). (2024). Examining the Effects of Technology Implementation on Accountants' Productivity: Can the Excessive Use of Technology Backfire?
- Institute of Singapore Chartered Accountants Research Grant. (2024). Salary and Career Review Research.
- Singapore Ministry of Education (MOE) Academic Research Fund (AcRF) Tier 1 Grant. (2021). The Effects of EPS Magnitude and Miss/Beat Presentation Format on Investor Judgments.
Showing up to 6 latest publications from the past 5 years.
- The Effect of Nature of Critical Audit Matters and Outcome Indication on Investors’ Decisions [2025]C Goh, P Meyer, S Pornupatham, HT Tan, T VichitsarawongBehavioral Research in Accounting 37 (2), 69-91, 2025
- B Lee, C Goh, G Pan, PS SeowAsian Journal of Business and Accounting, 71-102, 2025
- DNM Lew, PS Seow, G Pan, C GohAccounting Education, 1-36, 2025
- ML Duan Ning, C Goh, PS Seow, G PanAccounting Education (Forthcoming)[10.1080/09639284.2025. 2488983], 2025
- G Pan, PS SEOW, C Goh, DN LEWJournal of Finance and Accounting 13 (1), 7, 2025
- C Goh, G Pan, PS SeowAdvances in Accounting Behavioral Research (Forthcoming), 2024
Clarence joined Singapore Management University (SMU) in 2016, after receiving his PhD from Nanyang Technological University. His research examines (i) judgment and decision making and (ii) digital transformation in accounting. Prior to joining SMU, Clarence led the Asia-Pacific Corporate Research team at Jones Lang LaSalle (Corporate Solutions). He has also held various accounting and finance appointments with Deutsche Bank, Barclays Capital, and the Institute of Singapore Chartered Accountants.
Education
PhD in Accounting, Nanyang Technological University, Singapore
Bachelor of Accountancy (First Class Honours), Nanyang Technological University, Singapore
FCPA (Australia)
CA (Singapore)
Research Interests
Judgment and Decision Making in Accounting
Digital Transformation in Accounting
Teaching Interests
Ethics and Social Responsibility
Data Modelling and Visualization
Visual Analytics in Accounting
Accounting Analytics Capstone
Selected Recognition/Awards
Howard Teall Innovation in Accounting Education Award (First Prize), 2023 - Canadian Academic Accounting Association
Digital Readiness Award (Silver), 2022 - QS Reimagine Education
Selected Appointments/Services
Director, Professional Development
Member, Institutional Review Board
Member, University Tribunal
Selected Publications
Goh, C., Meyer, P., Pornupatham, S., Tan, H. T., and Vichitsarawong T. The Effect of Nature of Critical Audit Matters and Outcome Indication on Investors’ Decisions. Behavioral Research in Accounting, Forthcoming.
Goh, C. (2024). Analysts’ Earnings per Share Forecasts: The Effects of Forecast Precision and Forecast Uncertainty on Investor Judgments. Abacus 60 (1): 172-204.
Goh, C., Kusnadi, Y., Pan, G., Seow, P. S., Seah, G. C., and Lim, C. (2021). Adopting a Risk-Intelligent Approach to Digital Transformation. Deloitte Singapore Centre for Corporate Governance and SMU SOAR.