Shaphan NG
Shaphan completed his PhD in Management from the University of California, Irvine in 2021. Prior to his doctoral studies, he was an equity research analyst at an investment bank and a Lecturer of Accounting at Singapore Management University. Shaphan’s research examines the effect of tax policies on corporate decision making.
Education
PhD, University of California, Irvine, 2021
BAcc, Singapore Management University, 2015
BBM (Finance), Singapore Management University, 2015
Research Interests
Corporate Tax Planning
Financial Reporting
Corporate Governance
Teaching Interests
Taxation
Financial Accounting
Selected Recognition and Awards
Ray Watson Doctoral Fellowship, 2020 and 2021
Wayne Bian Research Achievement Award, 2020
UCI Merage Management Fellowship, 2019
SMU Overseas PhD Scholarship, 2016 - 2021
Selected Publications
“The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings” with Yoojin Lee, Terry Shevlin, and Aruhn Venkat. The Accounting Review, 96 (3), 2021, 343–372
Research Areas and Areas of Expertise
Strategic Priorities
HighlightsRecognized for methodological rigor and practical relevance, with research influencing both academic discourse and policy debates; recipient of multiple grants and awards for research and teaching excellence; combines empirical analysis with policy insight.
Focused research areas include Investigates the intersection of tax policy and corporate behavior, including tax avoidance, whistleblower laws, regulatory enforcement, and the broader impacts of tax-driven decisions on innovation, labor supply, and voluntary disclosure.
- Dean's Discretionary Fund, S$4,000, 2025
- Singapore MOE AcRF Tier 1 Grant, S$18,720, PI, 2025-2026
- Singapore MOE AcRF Tier 1 Grant, S$19,951, PI, 2024-2025
Showing up to 6 latest publications from the past 5 years.
- J Lee, S Ng, IS Yoo, L ZhangJournal of Accounting Research 64 (1), 365-415, 2026
- Tech Industry Growth and Accounting Labor Supply: Evidence from Local Tech Industry Subsidies [2025]B Lourie, S Ng, IS YooAvailable at SSRN 5371117, 2025
- Y Lee, S Ng, T Shevlin, A VenkatManagement Science 71 (5), 3688-3712, 2025
- T Xia, S Ng, V LiAvailable at SSRN 5189976, 2025
- B Lourie, S Ng, IS Yoo
- S Kamath, S Ng, D ShantikumarUnpublished Working Paper, 2024
Shaphan completed his PhD in Management from the University of California, Irvine in 2021. Prior to his doctoral studies, he was an equity research analyst at an investment bank and a Lecturer of Accounting at Singapore Management University. Shaphan’s research examines the effect of tax policies on corporate decision making.
Education
PhD, University of California, Irvine, 2021
BAcc, Singapore Management University, 2015
BBM (Finance), Singapore Management University, 2015
Research Interests
Corporate Tax Planning
Financial Reporting
Corporate Governance
Teaching Interests
Taxation
Financial Accounting
Selected Recognition and Awards
Ray Watson Doctoral Fellowship, 2020 and 2021
Wayne Bian Research Achievement Award, 2020
UCI Merage Management Fellowship, 2019
SMU Overseas PhD Scholarship, 2016 - 2021
Selected Publications
“The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings” with Yoojin Lee, Terry Shevlin, and Aruhn Venkat. The Accounting Review, 96 (3), 2021, 343–372