Samuel TAN
Samuel Tan joined the faculty of the School of Accountancy in 2018. He previously received a double degree in Accounting and Economics from SMU in 2011, a master’s degree in Statistics from NUS in 2013, and an MS and a PhD in Business Administration from the University of California, Berkeley in 2015 and 2018 respectively.
Samuel has most recently taught Financial Accounting and Financial Reporting and Analysis at the undergraduate level, and co-taught Introduction to Interdisciplinary Study at the postgraduate level. Among other teaching awards, he was the School of Accountancy’s Most Outstanding Teacher in 2024, and has been on the School of Accountancy’s Dean’s List for Teaching Excellence every year since 2019.
Samuel’s research focuses on interdisciplinary issues in financial accounting, including the relationship between financial reporting and legal and regulatory issues, and the relationship between organizations and social issues. His work has been published in or is forthcoming at The Accounting Review, the Journal of Accounting and Public Policy, and the Review of Accounting Studies.
Education
PhD, University of California, Berkeley, 2018
MS, University of California, Berkeley, 2015
MSc, National University of Singapore, 2013
BAcc, Singapore Management University, 2011
BSc, Singapore Management University, 2011
Research Interests
Lawyers, law firms, and financial reporting
Legal and regulatory issues and accounting
Organisations and social issues
Teaching Interests
Financial Accounting
Financial Reporting and Analysis
Introduction to Interdisciplinary Study
Selected Recognition and Awards
SMU Teaching Excellence Award Nominee, 2024
SOA Most Outstanding Teacher, 2024
SOA Dean’s List for Teaching Excellence, 2019-2025
SMU and SOA Most Promising Teacher, 2020
SMU Della Suantio Fellowship, 2020
Selected Appointments and Services
SMU Faculty Senator, 2023-present
SOA Workshops Co-coordinator, 2023-2025
SMU Futures Thinking Group, 2020-2021
Research Areas and Areas of Expertise
Strategic Priorities
HighlightsRecognized for methodological rigor and interdisciplinary approaches, Samuel's research informs policy and practice in accounting, with notable impact on understanding corporate behavior, regulatory effectiveness, and the role of misinformation in financial markets; consistently awarded for teaching excellence and institutional service.
Focused research areas include Corporate responses to social movements; misinformation regulation and its effects on corporate strategy and financial markets; SEC regulatory dynamics; diffusion of accounting practices through professional networks; legal influences on executive compensation.
- Academic Research Fund Tier 1, Ministry of Education, Singapore (2025)
- Academic Research Fund Tier 2, Ministry of Education, Singapore (2020)
- Gil Geis Memorial PhD Scholarship, Institute for Fraud Prevention at West Virginia University (2016)
Showing up to 6 latest publications from the past 5 years.
- AJ Chen, P Dechow, ST TanReview of Accounting Studies, forthcoming, 2026
- RM Crowley, Y Lou, ST Tan, L ZhangReview of Accounting Studies 30, 3558–3595, 2025
- M Shen, ST TanJournal of Accounting and Public Policy 42 (3), 107080, 2023
Samuel Tan joined the faculty of the School of Accountancy in 2018. He previously received a double degree in Accounting and Economics from SMU in 2011, a master’s degree in Statistics from NUS in 2013, and an MS and a PhD in Business Administration from the University of California, Berkeley in 2015 and 2018 respectively.
Samuel has most recently taught Financial Accounting and Financial Reporting and Analysis at the undergraduate level, and co-taught Introduction to Interdisciplinary Study at the postgraduate level. Among other teaching awards, he was the School of Accountancy’s Most Outstanding Teacher in 2024, and has been on the School of Accountancy’s Dean’s List for Teaching Excellence every year since 2019.
Samuel’s research focuses on interdisciplinary issues in financial accounting, including the relationship between financial reporting and legal and regulatory issues, and the relationship between organizations and social issues. His work has been published in or is forthcoming at The Accounting Review, the Journal of Accounting and Public Policy, and the Review of Accounting Studies.
Education
PhD, University of California, Berkeley, 2018
MS, University of California, Berkeley, 2015
MSc, National University of Singapore, 2013
BAcc, Singapore Management University, 2011
BSc, Singapore Management University, 2011
Research Interests
Lawyers, law firms, and financial reporting
Legal and regulatory issues and accounting
Organisations and social issues
Teaching Interests
Financial Accounting
Financial Reporting and Analysis
Introduction to Interdisciplinary Study
Selected Recognition and Awards
SMU Teaching Excellence Award Nominee, 2024
SOA Most Outstanding Teacher, 2024
SOA Dean’s List for Teaching Excellence, 2019-2025
SMU and SOA Most Promising Teacher, 2020
SMU Della Suantio Fellowship, 2020
Selected Appointments and Services
SMU Faculty Senator, 2023-present
SOA Workshops Co-coordinator, 2023-2025
SMU Futures Thinking Group, 2020-2021