Boon Seng Tan

University of Otago - School of Business

Dunedin

New Zealand

  • University of Otago - School of Business

SCHOLARLY PAPERS

19

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Top 20,883

in Total Papers Downloads

2,828

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (19)

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1.

Bitcoin: Its Economics for Financial Reporting

Australian Accounting Review, Vol. 27(2): 220-227, 2017
Number of pages: 12 Posted: 05 May 2015 Last Revised: 20 Dec 2017
Boon Seng Tan and Kin-Yew Low
University of Otago - School of Business and Nanyang Technological University - Nayang Business School
Downloads 568 (57,272)
Citation 4

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Bitcoin, Reporting Entity, Faithful Representation, Financial Reporting

2.

The Value of Audit and the Economic History of Market

International Journal of Economics and Accounting, Vol. 6 (4) 346-351, 2015
Number of pages: 6 Posted: 20 Mar 2015 Last Revised: 14 Nov 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 437 (79,240)
Citation 1

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Value of Audit, Fraud, Companies Act, Joint Stock Companies, Adverse Selection

3.

Singapore as an Accountancy Hub – A Porter's Diamond Perspective

International Journal of Business Competition and Growth, Vol. 4(1/2): 44-56, 2015
Number of pages: 13 Posted: 05 May 2015 Last Revised: 11 Nov 2016
Boon Seng Tan and Yew Kee Ho
University of Otago - School of Business and National University of Singapore (NUS) - Department of Accounting
Downloads 343 (104,741)

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Accountancy Hub; Porter Diamond; Committee to Develop the Accountancy Sector; Sector Competitiveness; Industry Policy

4.

Blockchain - A Database with a Twist

Number of pages: 8 Posted: 30 Apr 2017
Boon Seng Tan
University of Otago - School of Business
Downloads 297 (122,475)
Citation 1

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Blockchain, database application, immutability, distributed ledger technology

5.

On the Convergence of Accounting Standards

Number of pages: 7 Posted: 21 Apr 2015
Boon Seng Tan
University of Otago - School of Business
Downloads 222 (164,124)

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Convergence, Fair Value Accounting, International Accounting Standards Board, Accounting Theory

6.

Accounting Research for the Management Accounting Profession

Journal of Applied Management Accounting Research. Vol. 14(1): 69-77, 2016
Number of pages: 20 Posted: 21 Apr 2015 Last Revised: 11 Nov 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 176 (202,764)

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Research, Scientific Method, Threats to Validity, Thought Leadership

7.

Interim Financial Reporting – How Frequent Should It Be?

International Journal of Economics and Accounting. Vol. 7(2): 116-126
Number of pages: 11 Posted: 21 Apr 2015 Last Revised: 14 Nov 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 150 (231,974)

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Cost-Benefit Analysis; Interim Financial Reporting; Price Efficiency; Capital Investment Efficiency.

8.

Budgeting Practice in Singapore – An Exploratory Study Using a Survey

Asia Pacific Management Accounting Journal Vol. 12(1): 77-103, 2017
Number of pages: 19 Posted: 22 Dec 2016 Last Revised: 19 Dec 2017
Boon Seng Tan and Kin-Yew Low
University of Otago - School of Business and Nanyang Technological University - Nayang Business School
Downloads 131 (258,444)

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Budgeting Process; Budget Gaming; Strategic Control; Performance Measure; Time Cost of Budgeting; Use of Budget

9.

Some Economics of Audit Market Reform

Australian Accounting Review, Vol. 26(3): 271-283, 2016
Number of pages: 32 Posted: 05 May 2015 Last Revised: 11 Nov 2016
Boon Seng Tan and Yew Kee Ho
University of Otago - School of Business and National University of Singapore (NUS) - Department of Accounting
Downloads 130 (259,946)
Citation 1

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Audit Reform, Audit Quality, Audit Tenure, Non-Audit Services, Joint Audit, Audit Committee

10.

The Minimum Wage Policy in Hong Kong: An Agenda for Empirical Research

The Asia Pacific Journal of Public Administration Vol. 32, No. 2 (December 2010): 163-178
Number of pages: 14 Posted: 11 Apr 2015
Boon Seng Tan and Stephen Ko
University of Otago - School of Business and Hong Kong Polytechnic University
Downloads 93 (328,025)

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Minimum Wage; Monopsony

11.

Mandatory Annuitization, Wealth Transfer and Welfare Enhancing Policy: Singapore's CPF Life Scheme

International Journal of Public Policy, Vol. 11 (4/5/6):143-151, 2015
Number of pages: 16 Posted: 05 May 2015 Last Revised: 11 Nov 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 57 (430,106)

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Life Annuity; Differential Mortality; Wealth Transfer; Central Provident Fund; Economic Efficiency

12.

On Comparing Cost of Living of Cities Using Expatriate Price Survey

Policy Studies. Vol. 37(1) 53-71, 2016
Number of pages: 28 Posted: 05 May 2015 Last Revised: 14 Nov 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 52 (448,337)

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Cost-of-Living Index; Substitution Effect; Penn Effect; Laspeyres Index; Fisher Index

13.

Technology and Innovation – Lessons from the Dismal Science

Economics and Society, Vol. 3 (2017)
Number of pages: 6 Posted: 21 Feb 2017 Last Revised: 19 Dec 2017
Boon Seng Tan
University of Otago - School of Business
Downloads 44 (480,737)

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innovation, economic growth, disruptive technology, technological unemployment

14.

Innovative Education: Public-Private Partnership for Developing International Trading Talent

Number of pages: 19 Posted: 02 Apr 2018
Ravi Kumar and Boon Seng Tan
Nanyang Technological University (NTU) - Nanyang Business School and University of Otago - School of Business
Downloads 41 (493,949)

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Public-Private Partnership; Innovation in Education

15.

The New CPF Life Plans as Portfolios

International Journal of Public Policy, Vol 13 (1/2): 102-116
Number of pages: 23 Posted: 21 Apr 2015 Last Revised: 01 Dec 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 36 (517,038)
Citation 1

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CPF Life, Money’s Worth Ratio, Portfolio, wealth transfer

16.

An Evolutionary Logic Towards the Convergence of International Business Ethics

Society and Economy, Vol. 36, No. 4, December 2014
Number of pages: 26 Posted: 09 Apr 2015 Last Revised: 10 Apr 2015
Boon Seng Tan and Stephen Ko
University of Otago - School of Business and Hong Kong Polytechnic University
Downloads 31 (542,800)

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international business ethics, integrative social contracts theory, stakeholder theory, norms, natural selection

17.

Effects of Advances in ICT on Total Factor Productivity: Analyzing Productivity Gains and Future Trends

Number of pages: 6 Posted: 05 Jan 2016
Boon Seng Tan
University of Otago - School of Business
Downloads 12 (667,168)

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18.

An Analysis of the Jobs Credit Scheme Using a Simple Model

Journal of Asian Public Policy 5 (3), 295-310
Number of pages: 31 Posted: 10 Apr 2015
Boon Seng Tan
University of Otago - School of Business
Downloads 8 (696,642)

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wage subsidy, Cobb–Douglas production function, substitution effect

19.

Knowledge Transfer, Perceived Environmental Turbulence and Innovation in China

Journal of Chinese Entrepreneurship, Vol. 4 Iss: 2 pp. 104-116
Posted: 11 Apr 2015
Stephen Ko and Boon Seng Tan
Hong Kong Polytechnic University and University of Otago - School of Business

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knowledge transfer, innovation, China