Kelvin Law
Associate Professor of Accounting, NTU Singapore
Making hidden behavior measurable.
I build measures of what companies, and the people around them, actually do.
The raw material is job postings, filing language and personal histories, read at scale with AI where it helps.
Research
15 PublicationsFeatured
Journal of Accounting Research
Is your company’s diversity real or just window dressing?
Companies often appoint minorities to powerless positions. Our measure distinguishes real inclusion from window-dressing.
New data on directors and executives
Management Science
How does AI reshape audit firms?
AI is a co-pilot, not auto-pilot. Audit offices that adopt AI hire more employees, not fewer.
Review of Accounting Studies
Do firms that hire green workers actually reduce emissions?
Job postings reveal genuine corporate environmental commitment, predicting actual emission reductions.
Job postings + emissions data
More research
Sustainability
Can you really trade a kingfisher for a parrot?
AI and fraud
Do background checks protect investors?
AI and fraud
Does immigration fear hurt minority advisors?
AI and fraud
Do recessions reshape financial advice?
Tax
How do companies hide money offshore?
Tax
Do cash-strapped firms avoid more taxes?
Tax
Do veterans pay their fair share of taxes?
Analysts
Do analysts’ politics show up in their forecasts?
Analysts
Do hurricanes change how analysts see risk?
Analysts
Is I/B/E/S analyst data reliable?
Forensic methods for an age of corporate fiction
I develop novel measurement approaches that reveal what companies actually do, not what they claim. My work uses job postings, linguistic analysis of SEC filings, and machine learning to detect patterns invisible to traditional accounting methods.
Before academia, I was a Senior Corporate Tax Advisor at a Big 4 firm in Hong Kong. That experience taught me how corporations construct narratives. Now I deconstruct them.
My research has intersected with Singapore policy. I have been invited to conduct seminars and workshops for the Inland Revenue Authority, submitted consultation responses to the Monetary Authority, and discussed corporate misconduct with the Corrupt Practices Investigation Bureau. I also teach Forensic Accounting with GenAI to MSc Accountancy students and Sustainability Reporting to MSc Finance students at NTU. Both courses take the research on corporate deception straight into the classroom.
Position
Associate Professor of Accounting (with tenure)
Nanyang Business School, NTU Singapore
University leadership
11th NTU Senate Steering Committee Member (2026–present)
Editorial service
European Accounting Review (Associate Editor)
Editorial Board Member: Communications Sustainability (Nature Portfolio, 2026–present)
The Accounting Review
Accounting, Organizations and Society
Contemporary Accounting Research (2026–present)
Education
Ph.D. in Finance, University of Texas at Austin
M.Sc. Economics, HKUST (Beta Gamma Sigma)
B.Sc. Accounting & Finance, Birmingham (First Class, ranked first)
Recognition
Best Archival Paper, AAA Auditing Midyear Meeting
Teacher of the Year Award (Accountancy)
Excellence in Refereeing Award, Journal of Accounting Research
AAA FARS Excellence in Reviewing Award (7 times)
See the full list on the About page.
中文・日本語
繁體中文
我是南洋理工大學南洋商學院會計學副教授（終身教職）。我的研究運用招聘廣告、SEC文件的語言分析及機器學習技術，揭示企業的真實行為。加入學界之前，我曾任香港四大會計師事務所高級企業稅務顧問。我曾受邀為新加坡稅務局提供講座及工作坊、向金融管理局提交政策諮詢意見，並就企業不當行為與貪污調查局進行交流。
简体中文
我是南洋理工大学南洋商学院会计学副教授（终身教职）。我的研究运用招聘广告、SEC文件的语言分析及机器学习技术，揭示企业的真实行为。加入学界之前，我曾任香港四大会计师事务所高级企业税务顾问。我曾受邀为新加坡税务局提供讲座及工作坊、向金融管理局提交政策咨询意见，并就企业不当行为与贪污调查局进行交流。
日本語
南洋理工大学南洋ビジネススクール会計学准教授（テニュア取得済）。求人広告、SEC提出書類の言語分析、機械学習を用いて、企業の実態を明らかにする研究に取り組んでいます。学界に入る前は、香港のBig 4会計事務所でシニア法人税務アドバイザーを務めていました。シンガポール内国歳入庁の招聘によりセミナーおよびワークショップを実施し、金融管理局へ政策意見書を提出、汚職調査局とは企業不正について意見交換を行いました。
Selected writing
Technical notes on AI governance, evaluation, and model limits live on the blog, including Your AI can’t count and Don’t tell AI what time it is.