Ping-Sheng Koh
Professor, Accounting and Management Control Department

Photo de Ping-Sheng Koh
Curriculum Vitae (pdf)
General Information Research Areas Publications Other Activities

PhD (Univesrity of Tasmania)
B.Com (Hons) - First Class Honours (University of Tasmania)
B.Com (The University of Melbourne) 


Ping-Sheng Koh joined the Accounting and Management Control Department in 2016 from the Hong Kong University of Science and Technology. 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, Management Science, Strategic Management Journal and Organization Science. He has won two best manuscript awards and has among the highest research impact during his time with the Department of Accounting at HKUST, and Department of Accounting and Management Control at ESSEC. 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). He is also active in corproate 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: 
Scopus citations: 

Research Areas

Corporate Disclosures
Corporate Governance
Executive Compensation
Earnings Management
Corporate R&D
Corporate Social Responsibility 

Academic Publications
  "CEO Confidence and Unreported R&D" (PS. Koh, D. Reeb, W. Zhao), Management Science, Dec 2018, Vol. 64, Issue 12, p. 5725‑5747 (innovation; overconfident CEOs; missing R&D; mandatory disclosure; corporate opacity)
  "Sincerity in corporate philanthropy, stakeholder perceptions, and firm value" (I. Cuypers, PS. Koh, H. Wang), Organization Science, Jan 2016, Vol. 27, Issue 1, p. 173‑188
  "Missing R&D" (PS. Koh, D. Reeb), Journal of Accounting and Economics, Aug 2015, Vol. 60, Issue 1, p. 73‑94
  "Firm litigation risk and the insurance value of corporate social performance" (PS. Koh, C. Qian, H. Wang), Strategic Management Journal, Oct 2014, Vol. 35, Issue 10, p. 1464‑1482
  "Goodwill impairment as a reflection of investment opportunity set" (J. Godfrey, PS. Koh), Accounting and Finance, Mar 2009, Vol. 49, Issue 1, p. 117‑140
  "Accruals quality and cost of capital: Evidence from Australia" (P. Gray, PS. Koh, Y. Tong), Journal of Business Finance and Accounting, Jan 2009, Vol. 36, Issue 1-2, p. 51‑72
  "The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime" (M. Bassett, PS. Koh, I. Tutticci), The British Accounting Review, Dec 2007, Vol. 30, Issue 4, p. 303‑322
  "Accountability and value creation roles of corporate governance" (PS. Koh, S. Laplante, Y. Tong), Accounting and Finance, Jun 2007, Vol. 47, Issue 2, p. 305‑333
  "Institutional investor type, earnings management and benchmark beaters" (PS. Koh), Journal of Accounting and Public Policy, May 2007, Vol. 26, Issue 3, p. 267‑299
  "The determinants of CEO compensation: Rent extraction or labour demand?" (K. Chalmers, PS. Koh, G. Stapledon), The British Accounting Review, Sep 2006, Vol. 38, Issue 3, p. 259‑275
  "Institutional ownership and income smoothing: Australian evidence" (PS. Koh), Accounting Research Journal, Dec 2005, Vol. 18, Issue 2, p. 93‑110
  "Does the presence of institutional investors influence accruals management? Evidence from Australia" (G. Hsu, PS. Koh), Corporate Governance: An International Review, Nov 2005, Vol. 13, Issue 6, p. 809‑823
  "The association between firm's public finance issues and earnings management" (J. Godfrey, PS. Koh), Accounting Research Journal, Dec 2003, Vol. 16, Issue 2, p. 102‑117
  "Investment opportunity set influence on goodwill amortization" (M. Bradbury, PS. Koh, J. Godfrey), Asia-Pacific Journal of Accounting and Economics, Jun 2003, Vol. 10, Issue 1, p. 57‑79
  "On the associations between institutional ownership and aggressive corporate earnings management in Australia" (PS. Koh), The British Accounting Review, Jun 2003, Vol. 35, Issue 2, p. 105‑128
  "The relevance to firm valuation of capitalising intangible assets in total and by category" (J. Godfrey, PS. Koh), Australian Accounting Review, Jul 2001, Vol. 11, Issue 24, p. 39‑48
  "The explanatory power of alternative accrual models" (J. Godfrey, PS. Koh), Accounting Research Journal, Dec 1999, Vol. 12, Issue 2, p. 178‑199

Awards and Distinctions


2018 Northern Finance Association Conference Best Paper Award
2018 ESSEC Foundation White Project Award
2017 Accounting & Finance Association of Australia and New Zealand Annual Conference Best Paper Award
2007 Accounting and Finance Peter Brownell Manuscript Runner-Up Award
2003 Accounting Research Journal Competitive Manuscript Award – Main article



2014 (HKUST): The Michael G. Gale Medal for Distinguished Teaching, finalist 
 (The highest University level teaching excellence award for individual faculty – one award per year)

2014 (HKUST): The Franklin Prize for Teaching Excellence for MBA Required Courses, winner. 
(The highest School level teaching excellence award for individual faculty – one award per year)

2011, 2013 (HKUST): The Franklin Prize for Teaching Excellence for MSc teaching, runner-up  
(The highest School level teaching excellence award for individual faculty)

2010/11 (inaugural year) – 2016 (HKUST): Honor Roll for Excellence in MBA Teaching (with High Honor)

2006 – 2016 (HKUST): HKUST Business School Dean’s Recognition of Excellent Teaching in 6 different courses across the MBA, MSc and Undergraduate programs.

Useful Links
Accounting and Management Control

ESSEC Asia-Pacific Campus
5 Nepal Park
Singapore 139408

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