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 is an Associate Professor of Accounting at the Singapore Institute of Technology (SIT). Previously, he 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.

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 Institute of Technology

Singapore Institute of Technology (SIT) is Singapore’s university of applied learning. It aims to be a leader in innovative university education by integrating learning, industry, and community as part of its unique pedagogy. Partnering with world-class universities, SIT offers applied degree programmes targeted at growth sectors of the economy. SIT also aims to cultivate in its students four distinctive traits, or the SIT-DNA, which will prepare them to be “thinking tinkerers,” who are “able to learn, unlearn, and relearn,” be “catalysts for transformation,” and finally, become “grounded in the community.”

Established in 2009, SIT currently has six distributed campuses, with its main campus in [email protected] SIT became an autonomous university in 2014 and is expected to move to its new centralised campus in Punggol. SIT’s Punggol campus will be part of the Punggol Digital District, and will feature the Campus Boulevard which will connect residents to the Waterfront and Coney Island.