GOH Beng Wee
Dr. Goh Beng Wee obtained his Bachelor of Accountancy (with Honours) from Nanyang Technological University in 1999 and PhD in Management (Accounting) from the Georgia Institute of Technology in 2007. He was a banking supervision officer with the Monetary Authority of Singapore for over two years before joining SMU in 2002. He is also a Chartered Accountant (Singapore).
Dr. Goh conducts research on various accounting issues, including corporate governance, internal controls, financial reporting quality, tax reporting, fair value accounting, and audit quality. He has published in major accounting journals, such as The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, European Accounting Review and The International Journal of Accounting.
Education
PhD in Management (Accounting), Georgia Institute of Technology, US
Bachelor of Accountancy (with Honours), Nanyang Technological University, Singapore
CA Singapore
Research Interests
Audit
Corporate Governance
Internal Controls
Financial Accounting
Teaching Interests
Financial Accounting
Selected Recognition and Awards
Most Outstanding Newcomer Award, School of Accountancy, SMU, 2009
Most Promising Researcher Award, School of Accountancy, SMU, 2008
Sing Lun Fellowship, 2012
Commendation Medal, National Day Awards 2013
Lee Kong Chian Fellowship, 2015-19
Selected Appointments and Services
Ad hoc reviewer for: Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Business Finance and Accounting, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy,2012, 2011, 2010, 2009, 2008, 2007, 2006 AAA Annual Meeting
Research/Co-Research Advisor to
TANG Xiaohong, SMU-ZJU DBA(A&F) (xhtang.2021@dba.smu.edu.sg)
Selected Publications
“Internal control and firm operational efficiency”, (with Qiang Cheng and Jae Bum Kim), Contemporary Accounting Research, 35 (2), 2018, 1102-1139.
“Voluntary fair value disclosures beyond SFAS 157’s three-level estimates” (with Sung Gon Chung, Jeffrey Ng and Kevin Ow Yong), Review of Accounting Studies, 22 (1), 2017, 430-468.
“The effect of corporate tax avoidance on the cost of equity”, (with Jimmy Lee, Chee Yeow Lim, and Terry Shevlin), The Accounting Review, 91 (6), 2016, 1647-1670.
"Internal Controls and Conditional Conservatism", with Dan Li, The Accounting Review 86(3), 2011, 975-1005.
"Audit Committee, Board of Directors, and Remediation of Material Weaknesses in Internal Control", Contemporary Accounting Research 26(2), 2009, 549-580.
Research Areas and Areas of Expertise
Strategic Priorities
HighlightsWidely published in top-tier accounting journals; recognized for methodological rigor and practical relevance in governance, reporting, and ESG research; recipient of multiple awards for research and teaching excellence; combines empirical analysis with policy implications, contributing to both academic and regulatory discourse.
Focused research areas include Internal control failures and corporate governance structures; audit committee and board effectiveness; conditional conservatism; tax avoidance and aggressiveness; ESG disclosures and visual expressions; operational efficiency; information asymmetry; auditor reporting and materiality thresholds; effects of cybersecurity breaches and climate change disclosures.
Showing up to 6 latest publications from the past 5 years.
- Z Guo, BW Goh, D Li, Y WangAccounting Horizons, 1-21, 2026
- Peer Effects of Corporate Disclosures: Evidence From the Registration-Based IPO System in China [2026]R Liu, BW Goh, D Li, Z ZhangJournal of Accounting, Auditing & Finance 41 (1), 3-31, 2026
- BW Goh, N Li, T RanasingheAccounting Horizons 38 (3), 59-76, 2024
- BW Goh, J Lee, D Li, M WangAuditing: A Journal of Practice & Theory 43 (3), 139-164, 2024
- BW Goh, J Lee, D Li, N Li, M WangAccounting Horizons 37 (3), 147-170, 2023
- BW Goh, J Lee, D Li, N Li, M WangSingapore Management University School of Accountancy Research Paper, 1-24, 2023
Dr. Goh Beng Wee obtained his Bachelor of Accountancy (with Honours) from Nanyang Technological University in 1999 and PhD in Management (Accounting) from the Georgia Institute of Technology in 2007. He was a banking supervision officer with the Monetary Authority of Singapore for over two years before joining SMU in 2002. He is also a Chartered Accountant (Singapore).
Dr. Goh conducts research on various accounting issues, including corporate governance, internal controls, financial reporting quality, tax reporting, fair value accounting, and audit quality. He has published in major accounting journals, such as The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, European Accounting Review and The International Journal of Accounting.
Education
PhD in Management (Accounting), Georgia Institute of Technology, US
Bachelor of Accountancy (with Honours), Nanyang Technological University, Singapore
CA Singapore
Research Interests
Audit
Corporate Governance
Internal Controls
Financial Accounting
Teaching Interests
Financial Accounting
Selected Recognition and Awards
Most Outstanding Newcomer Award, School of Accountancy, SMU, 2009
Most Promising Researcher Award, School of Accountancy, SMU, 2008
Sing Lun Fellowship, 2012
Commendation Medal, National Day Awards 2013
Lee Kong Chian Fellowship, 2015-19
Selected Appointments and Services
Ad hoc reviewer for: Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Business Finance and Accounting, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy,2012, 2011, 2010, 2009, 2008, 2007, 2006 AAA Annual Meeting
Research/Co-Research Advisor to
TANG Xiaohong, SMU-ZJU DBA(A&F) (xhtang.2021@dba.smu.edu.sg)
Selected Publications
“Internal control and firm operational efficiency”, (with Qiang Cheng and Jae Bum Kim), Contemporary Accounting Research, 35 (2), 2018, 1102-1139.
“Voluntary fair value disclosures beyond SFAS 157’s three-level estimates” (with Sung Gon Chung, Jeffrey Ng and Kevin Ow Yong), Review of Accounting Studies, 22 (1), 2017, 430-468.
“The effect of corporate tax avoidance on the cost of equity”, (with Jimmy Lee, Chee Yeow Lim, and Terry Shevlin), The Accounting Review, 91 (6), 2016, 1647-1670.
"Internal Controls and Conditional Conservatism", with Dan Li, The Accounting Review 86(3), 2011, 975-1005.
"Audit Committee, Board of Directors, and Remediation of Material Weaknesses in Internal Control", Contemporary Accounting Research 26(2), 2009, 549-580.