Prof Low is currently in the College of Business since 1994. He received his Bachelor degree in Accountancy from National University of Singapore and Ph.D. degree from the University of Illinois at Urbana-Champaign. Prior to joining the university, he worked in the Singapore and Sydney office of one of the Big 4 firms. His research interests are judgment and decision making in accounting and auditing. He won the American Accounting Association's 2003 Outstanding Auditing Dissertation Award. His research work has been published in The Accounting Review and the Accounting Horizons.
Research Interests
Prof Low's research interests are primarily in judgment and decision making in accounting and auditing.
Current Projects
Effects of Financial Reporting Consequences and Agreement/Disagreement between Management and Auditors on Audit Committee Members' Financial Reporting Judgements
Selected Publication
- Charlene Geisler and Kin Yew Low, 2008, How Do Various Forms of Audit Rotation Affect Audit Effectiveness?, American Accounting Association Auditing Section Midyear Meeting, Austin, Texas, United States
- Boo Hian Yong, El'fred, Low Kin Yew, Xinming Soh, Miaoling Lim, 2007, Assurance Versus Insurance: A Study of Consumer Receptiveness in an E-commerce Setting, Accounting Horizons, Vol. 21, No. 4
- Ng, T. B.-P., K. Y. Low, and C. Geisler, 2007, The Internal Audit Functions and Profession in Singapore: Current Trends, Issues and Perspectives. Institute of Internal Auditors Singapore
- Boo Hian Yong, El'fred, Low Kin Yew, Soh Xin Ming, Lim Miao Ling, 2006, Comparing the Effects of Web Insurance and Web Assurance on Consumer Purchasing Confidence and Intention, AAA 2006 Annual Meeting at Washington D.C., discussed by Som Bhattacharya, Florida Atlantic University, Aug 6-9, 2006, United States (Presented)
- Low Kin Yew, Boo Hian Yong, El'fred, 2006, Effects of Assurance Knowledge and Contrast of Assurance Work Performed on Consumers Judgments under Different Assurance Levels, AAA Annual Meeting, United States
