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Hun-Tong Tan

As seen in: Wiley Online Library, Elsevier
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Articles

Language, perceived warmth, and investors’ reactions to audit committee reports†

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By Hun-Tong Tan, Nanyang Technological, Nanyang Technological Singapore, Tu Xu
| Wiley Online Library Verified
Abstract An audit committee (AC) report is the primary channel through which investors learn about the responsibilities and activities of an AC. AC members may use personal language (“we”) or impersonal language (“the audit committee”) in an AC report. Psychology research suggests that personal (versus impersonal) language signals that the language user has greater warmth and sense of communion (i.e., being part of a larger group).
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Causal Attribution, Benefits Sharing, and Earnings Management†

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By Lukas J. Helikum, Tu Xu, Hun-Tong Tan
| Wiley Online Library Verified
Article Lukas J. Helikum, Lukas J. Helikum lhelikum@njcu.edu NJCU School of Business New Jersey City University Search for more papers by this author Hun-Tong Tan, Corresponding Author Hun-Tong Tan ahttan@ntu.edu.sg Nanyang Business School Nanyang Technological University Nanyang Avenue, Singapore 639798 Corresponding author.
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