Samuel Tan

Assistant Professor of Accounting

Singapore Management University

Research interests

Relationship between accounting and law

Network analysis and machine learning

Write-downs and accruals

Recent conference presentations

AAA/Deloitte/J. Michael Cook Doctoral Consortium, Westlake

AAA Annual Meeting, San Diego

AAA Western Region Meeting, Vancouver

CMU Accounting Mini Conference, Pittsburgh

Conference on Empirical Legal Studies, Ithaca

Trans-Atlantic Doctoral Conference, London

Selected research

“How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating" (with Patricia Dechow)

“Accounting Choices and the Legal Environment: the Impact of the Ex Post Loss Rule"

“Individual Lawyers, the SEC Revolving Door, and Comment Letters" (with Michael Shen)

Manuscripts available on request