Ping-Sheng  KOH   PhD University of Tasmania BCom (Hons) - First Class University of Tasmania BCom The University of Melbourne

ACADEMIC AND PROFESSIONAL EXPERIENCE

• Visiting Scholar, Hong Kong University of Science and Technology (HKUST),  2006 - present
• Senior Lecturer, The University of Queensland, 2004-2005
• Visiting Scholar, The University of Washington, Seattle, Jan-Jun 2004, Jan-Feb 2005
• Lecturer, The University of Queensland, 2001-2003
• Senior Audit Assistant, Price Waterhouse, Singapore, 1995-1996

SELECTED  RECENT PUBLICATIONS 

   Recent Articles     

• "Accruals quality and cost of capital: Evidence from Australia," with P. Gray and Y.H. Tong, Journal of Business Finance and Accounting, 36(1-2), 2009: 51-72
   

• "Goodwill impairment as a reflection of investment opportunity set," with J.M. Godfrey, Accounting and Finance, 49(1), 2009: 117-140
   

• "The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime," with M. Bassett and I. Tutticci, The British Accounting Review, 30(4), 2007: 303-322.
   

• "Accountability and value creation roles of corporate governance," with S.K. Laplante and Y.H. Tong, Accounting and Finance, 47(2), 2007: 305-333.
   

• "Institutional Investor Type, earnings management and benchmark beaters," Journal of Accounting and Public Policy, 26(3), 2007: 267-299.
   

• "The determinants of CEO compensation: Rent extraction or labour demand?" with K. Chamlers and G. Stapledon, The British Accounting Review, 38(3), 2006: 259-275.
   

• “Does the presence of institutional investors influence accruals management? Evidence from Australia,” with Grace Hsu, Corporate Governance: An International Review, 13(6), 2005: 809-823
   

• “Institutional ownership and income smoothing: Australian evidence,” Accounting Research Journal, 18(2), 2005: 93-110
   

• “Investment opportunity set influence on goodwill amortization,” with M. Bradbury and J.M. Godfrey, Asia-Pacific Journal of Accounting and Economics 10(1), 2003: 57-79.
   

• “On the associations between institutional ownership and aggressive corporate
   earnings management in Australia,” The British Accounting Review 35(2), 2003: 105-128
   

  Reprinted in Corporate Governance and Financial Reporting Vol. II, 2008, N.Brennan ed., Sage Library in Accounting and Finance, Sage Publication, LA, CA.

• “The association between firm’s public finance issues and earnings management,” with J.M. Godfrey, Accounting Research Journal. 16(2), 2003:102-117
   

• “The relevance to firm valuation of capitalising intangible assets in total and by category,” with J.M. Godfrey, Australian Accounting Review 11(2), 2001: 39-48.

SELECTED SERVICE ACTIVITIES

• Ad hoc reviewer for The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Accounting and Finance, International Journal of Auditing, Corporate Governance, among others

• AFAANZ Annual Conference Technical Committee Member (2004-2005)

• Information and Communication Technology Committee Member, UQ Business School (2003-2005)

• Research workshop conveyor, UQ Business School (2003-2005)

• External Dissertation Examiner: Monash University, University of New South Wales
   

SELECTED HONORS, RESEARCH AWARDS AND PROFESSIONAL MEMBERSHIPS

• Accounting and Finance Peter Brownell Manuscript Runner-Up Award

• Accounting Research Journal Competitive Manuscript Award

• Overseas Postgraduate Research Scholarship, University of Tasmania (1997-2001)

• Tasmania Research Scholarship, University of Tasmania (1997-2000)

• Dean’s Honor List, Faculty of Economics and Commerce, The University of Melbourne (1993)

• Member of American Accounting Association

• Member of Accounting and Finance Association of Australia and New Zealand

• Member of CPA Australia