Faculty Profile

Pearl TAN's photo
School of Accountancy

Pearl TAN

Full-time Faculty

Associate Professor of Accounting (Education)

Dr Pearl Tan has extensive experience in teaching and developing courses on advanced topics in financial accounting. Dr Tan has won a number of teaching awards in SMU and also in Nanyang Technological University (NTU), where she previously taught. Dr Tan also conducts seminars for professional and government bodies, major companies and auditing firms. Her research evaluates the implications of accounting standards on the informativeness of financial statements. Dr Tan has an active interest in the development of accounting standards and provides feedback to policy-making bodies.  She has co-authored two books on IFRS that are used by a number of Asian universities. Dr Tan served on the inaugural Learning and Assessment Committee of the Singapore Qualification Programme, and was a member of the Advisory Committee for Accounting Standards for Statutory Boards, and the Financial Reporting Committee of the Institute of Singapore Chartered Accountants (ISCA). She was awarded the Public Administration Medal (Bronze) in 2015.


PhD, University of Queensland, Australia
MSc, London School of Economics and Political Science, UK
BAcc (Hons), University of Singapore
FCA Singapore
FCPA (Australia)

Research Interests

  • Financial Reporting and Disclosure

Teaching Interests

  • International Financial Reporting Standards

  • Accounting for Financial Instruments

  • Accounting for Business Combinations

Selected Recognition and Awards

Excellent Teacher Award, SMU Teaching Excellence Award, 2013
Most Outstanding Faculty, School of Accountancy Teaching Award, SMU, 2008 & 2012
Outstanding MPA Teaching Award, School of Accountancy Teaching Award, SMU, 2008
Distinguished Teacher Award, SMU Teaching Excellence Award, 2008
MBA Teacher of the Year Award, NTU, 2003
Teacher of the Year Award (Accountancy & Business), NTU, 1994

Selected Publications

"Value Relevance of Disclosed Fair Value Information and Hedging Activities: Evidence from Singapore", by Pearl TAN, 01/2013, 32, Journal of Contemporary Accounting and Economics (JCAE) Symposium 2013, Hong Kong, January 4-5, 2013

Fair Value Hierarchy Measures: Post-implementation Evidence on IFRS 7", Pearl TAN, 06/2012, 29, International Association for Accounting Education and Research Conference. "Mastering Change: Improving Corporate Reporting and Auditing to Match New Demands", Amsterdam, June 20 and 21, 2012

"Intermediate Accounting: IFRS Edition (Global Edition)", by J. David SPICELAND, James F. SEPE, Mark W. NELSON, Pearl TAN, Bernardine LOW, Kin-Yew LOW , McGraw-Hill/Irwin, Singapore, 08/2012

Advanced Financial Accounting: An IAS and IFRS Approach, Second Edition, by, Pearl TAN, McGraw-Hill Education Asia, Singapore, 07/2014

"Instructional Case: Worldwide Shipping Corporation Ltd: Early or Late Adoption of a New International Accounting Standard?", by Pearl TAN, Peter LEE, 05/1999, 14, 2 , Issues in Accounting Education, USA, 211-231

SSRN: http://ssrn.com/author=1845641

Selected Appointments and Services

Member, Learning and Assessment Committee, Singapore Qualification Programme (SQP), Singapore Accountancy Commission, 2013 - present
Member, Financial Reporting Committee, Institute of Singapore Chartered Accountants (ISCA), 2006 - 2014
Coordinator, Peer Evaluation and Review of Teaching (PERT), School of Accountancy, SMU, 2013 - present
Member, Faculty Advisory Committee for Teaching and Learning (FACTL), SMU, 2008-2012
Board member, YWCA 2011- 2012 and Vice-Chairperson, Child Development Programme 
Committee YWCA, 2010 – 2012, Vice-Chairperson, Finance Committee, 2011-2012