Kevin Ow Yong, Ph. D.

Kevin Ow Yong, Ph. D.

Kevin Ow Yong, Ph. D.

Associate Professor of Accounting,
Singapore Institute of Technology (SIT)
Former Assistant Professor of Accounting at
Singapore Management University

Kevin Ow Yong was a Financial Analyst / Regional Accountant at Singapore Airlines from 1999 to 2002. After three years, he worked as a lecturer of Accounting at Singapore Management University until 2003 and became an assistant professor of Accounting from 2008 to 2017. He graduated with a BS in Accountancy with first class honors from Nanyang Technological University in Singapore. Yong also holds a PhD in Business Administration in the field of Accounting from Duke University in Durham, North Carolina, USA. Currently, Yong works with the Singapore Institute of Technology (SIT) as an Associate Professor of Accounting.

Yong has done research in different fields such as fair value accounting, standard setting issues, earnings quality, analysts, valuation, corporate governance, and disclosures.


“An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts,” with Mark Evans and Kenneth Njoroge, Contemporary Accounting Research, forthcoming.

“Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-Level Estimates,” with Sung Gon Chung, Beng Wee Goh, and Jeffrey Ng, Review of Accounting Studies, (2017), 22: 430-468.

“Regulatory Pressure and Income Smoothing in Banks in Response to Anticipated Changes to the Basel II Accord,” with Chu Yeong Lim, China Journal of Accounting Research, (2017), 10: 9-32.

“Theory and Practice of the Conceptual Framework: Evidence from the Field,” with Chu Yeong Lim and Pearl Tan, Advances in Accounting, (2016), 35: 62-74.

“The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts’ Information Environment,” with Orie Barron and Sung Gon Chung, Journal of Accounting and Public Policy, (2016), 35 (4): 395-416.

“The Effect of Board Independence on Information Asymmetry,” with Beng Wee Goh, Jimmy Lee, and Jeffrey Ng, European Accounting Review, (2016), 25 (1): 155-182.

“Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis,” with Beng Wee Goh, Dan Li, and Jeffrey Ng, Journal of Accounting and Public Policy, (2015), 34 (2): 129-145.

Working Papers

“Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities,” with Gerald Lobo and Sung Gon Chung

“Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study,” with Chu Yeong Lim, Jeffrey Ng, and Gary Pan

“Trust in Fair Value Accounting: Evidence from the Field,” with Chu Yeong Lim, Jeffrey Ng, and Gary Pan

“Examining the Informational Role of Analysts’ Forecasts and its Impact on the Post-Earnings-Announcement-Drift,” with Michael Clement and Joonho Lee

About Singapore Management University

A premier university in Asia, the Singapore Management University (SMU) is internationally recognised for its world-class research and distinguished teaching. Established in 2000, SMU’s mission is to generate leading-edge research with global impact and produce broad-based, creative and entrepreneurial leaders for the knowledge-based economy. SMU education is known for its highly interactive, collaborative, and project-based approach to learning, and for its technologically enabled pedagogy of seminar-style teaching in small class sizes.

Home to around 10,000 undergraduate, postgraduate, executive and professional, full- and part-time students, SMU is comprised of six schools: School of Accountancy, Lee Kong Chian School of Business, School of Economics, School of Information Systems, School of Law, and School of Social Sciences. SMU offers a wide range of bachelors’​, masters’​, and PhD degree programmes in the disciplinary areas associated with the six schools, as well as in interdisciplinary combinations of these areas.

SMU has an emphasis on generating rigorous, high-impact, and relevant multi-disciplinary research that addresses Asian issues of global relevance.  SMU faculty members collaborate with leading international researchers and universities from USA, Europe, China, and India, as well as with partners in the business community and public sector, through its research institutes, centres and labs. SMU’s city campus is a state-of-the art facility located in the heart of downtown Singapore, fostering strategic linkages with business, government, and the wider community.