KOH Ping-Sheng

Ping-Sheng Koh is a Fellow of CPA (Australia) and a founding member of the UNCTAD-ISAR Accounting Research Network. He joined the Accounting and Management Control Department in 2016 from the Hong Kong University of Science and Technology (HKUST). His research interests concentrate in the areas of corporate disclosures (esp. R&D disclosure), corporate innovation, corporate governance, CSR, and the use of information in corporate strategy. He publishes in top academic journals across multiple disciplines including the Journal of Accounting and Economics, Journal of Financial and Quantitative Analysis, Management Science, Strategic Management Journal, and Organization Science. He has won two best manuscript awards, and two best conference papers and has among the highest research impact during his time with the Department of Accounting at HKUST, and the Department of Accounting and Management Control at ESSEC.

In the area of archival financial accounting research, his research impact is ranked 83^rd globally per BYU Accounting Faculty Ranking by Citations and 9^th globally on the citations per paper basis. More broadly across all research fields and methods in accounting and management control, his impact is ranked 174^th (total impact) and 13^th (citations per paper) globally. He is a reviewer for top academic journals such as The Accounting Review, Administrative Science Quarterly, Contemporary Accounting Research, Journal of Banking and Finance, Management Science, Review of Accounting Studies, and Strategic Management Journal, among others.

Ping-Sheng's teaching centers on financial accounting and financial analysis. He has received numerous teaching excellence recognitions at HKUST, including the finalist for the Michael G. Gale Medal for Distinguished Teaching (the highest teaching excellence award for individual faculty at HKUST) and the winner of the Franklin Prize for Teaching Excellence in the MBA Required Course (the highest HKUST Business School teaching excellence award for individual faculty in the respective category). At ESSEC, his teaching evaluations for GMBA and EMBA programs consistently averaging over 4.9/5.0 across all years. He is also active in corporate executives training in Singapore and overseas through open and customized executive programs, especially in the domain of financial analysis for value creation.

Google Scholar citations: https://scholar.google.com/citations?user=pg53ZNoAAAAJ&hl=en

Scopus citations: https://www.scopus.com/authid/detail.uri?authorId=14070233900

Full-time academic appointments

• 2017 - Present : Professor (ESSEC Business School, Singapore)
• 2016 - 2017 : Associate Professor (ESSEC Business School, Singapore)
• 2006 - 2016 : Associate Professor (Hong Kong University of Science and Technology (HKUST), China)

• 2019 - 2022 : CY Initiative of Excellence

• 2018 : ESSEC Foundation White Project Award (ESSEC Foundation)
• 2018 : Northern Finance Association Conference Best Paper Award
• 2017 : Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference Best Paper Award
• 2016 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2015 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2014 : Franklin Prize for Teaching Excellence in the MBA Required Course (HKUST Business School, China)
• 2014 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2014 : Michael G. Gale Medal for Distinguished Teaching, Finalist (The highest University level teaching execellence award for individual faculty) (Hong Kong University of Science and Technology (HKUST), China)
• 2013 : Franklin Prize for Teaching Excellence for MSc teaching, runner-up (The highest School level teaching excellence award for individual faculty) (HKUST Business School, China)
• 2013 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2012 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2011 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2011 : The Franklin Prize for Teaching Excellence for MSc teaching, runner-up (HKUST Business School, China)
• 2010 - 2016 : Honor Roll for Excellence in MBA Teaching (with High Honor) (HKUST Business School, China)
• 2007 : Accounting and Finance Peter Brownell Manuscript Runner-Up Award
• 2006 - 2016 : HKUST Business School Dean’s Recognition of Excellent Teaching (every year between 2006 and 2016 in 6 different courses across the MBA, MSc and Undergraduate programs) (HKUST Business School, China)
• 2003 : Accounting Research Journal Competitive Manuscript Award – Main article

• KOH, P.S., REEB, D.M., SOJLI, E., THAM, W.W. and WANG, W. (2022). Deleting Unreported Innovation. Journal of Financial and Quantitative Analysis, 57(6), pp. 2324-2354.
• KOH, P.S., REEB, D.M. and ZHOU, W. (2018). CEO Confidence and Unreported R&D. Management Science, 64(12), pp. 5461-5959.
• CUYPERS, I., KOH, P.S. and WANG, H. (2016). Sincerity in corporate philanthropy, stakeholder perceptions, and firm value. Organization Science, 27(1), pp. 173-188.
• KOH, P.S. and REEB, D. (2015). Missing R&D. Journal of Accounting and Economics, 60(1), pp. 73-94.
• KOH, P.S., QIAN, C. and WANG, H. (2014). Firm litigation risk and the insurance value of corporate social performance. Strategic Management Journal, 35(10), pp. 1464-1482.
• GRAY, P., KOH, P.S. and TONG, Y.H. (2009). Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia. Journal of Business Finance and Accounting, 36(43862), pp. 51-72.
• GODFREY, J. and KOH, P.S. (2009). Goodwill impairment as a reflection of investment opportunities. Accounting and Finance, 49(1), pp. 117-140.
• KOH, P.S., LAPLANTE, S. and TONG, Y.H. (2007). Accountability and value enhancement roles of corporate governance. Accounting and Finance, 47(2), pp. 305-333.
• KOH, P.S. (2007). Institutional investor type, earnings management and benchmark beaters. Journal of Accounting and Public Policy, 26(3), pp. 267-299.
• BASSETT, M., KOH, P.S. and TUTTICCI, I. (2007). The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime. British Accounting Review, 30(4), pp. 303-322.
• CHALMERS, K., KOH, P.S. and STAPLEDON, G. (2006). The determinants of CEO compensation: Rent extraction or labour demand? British Accounting Review, 38(3), pp. 259-275.
• HSU, G. and KOH, P.S. (2005). Does the presence of institutional investors influence accruals management? Evidence from Australia. Corporate Governance: An International Review, 13(6), pp. 809-823.
• KOH, P.S. (2005). Institutional ownership and income smoothing: Australian evidence. Accounting Research Journal, 18(2), pp. 93-110.
• BRADBURY, M., KOH, P.S. and GODFREY, J. (2003). Investment opportunity set influence on goodwill amortization. Asia-Pacific Journal of Accounting and Economics, 10(1), pp. 57-79.
• KOH, P.S. (2003). On the associations between institutional ownership and aggressive corporate earnings management in Australia. British Accounting Review, 35(2), pp. 105-128.
• GODFREY, J. and KOH, P.S. (2003). The association between firm's public finance issues and earnings management. Accounting Research Journal, 16(2), pp. 102-117.
• GODFREY, J. and KOH, P.S. (2001). The relevance to firm valuation of capitalising intangible assets in total and by category. Australian Accounting Review, 11(24), pp. 39-48.
• GODFREY, J. and KOH, P.S. (1999). The explanatory power of alternative accrual models. Accounting Research Journal, 12(2), pp. 178-199.

• KOH, P.S., WANG, A. and YOU, H. (2019). The Bright Side of Diversification: The Case of R&D Productivity. In: 2019 American Accounting Association (AAA) Annual Meeting.
• KOH, P.S., REEB, D. and ZHAO, W. (2019). Who Profits from Missing R&D? In: 2019 Meditari Accountancy Research Accounting Forum (MedAR/AF).
• KOH, P.S., MA, Z., NOVOSELOV, N. and ZHANG, G. (2019). Managerial Decision-usefulness of Earnings, Capital Investment Responsiveness to Profitability, and Firm Valuation. In: 19th Asian Academic Accounting Association Annual Conference 2019.
• KOH, P.S., REEB, D., SOLJI, E. and THAM, W. (2018). Measuring Innovation Around the World. In: 58th Annual Conference of the Accounting and Finance Association of Australia and New Zealand (AFAANZ).
• KOH, P.S., REEB, D. and ZHOU, W. (2017). Is Missing R&D Material? In: 57th Annual Conference of the Accounting and Finance Association of Australia and New Zealand (AFAANZ).
• KOH, P.S., REEB, D.M. and ZHOU, W. (2017). Is Missing R&D Material? In: 2017 American Accounting Association Annual Meeting.