In an editorial on the internal controls to corporate organisations, SMU Associate Professor of Accounting Goh Beng Wee was featured for his studies on how internal controls correlate with accounting conservatism, and on the relationship between internal controls and operational efficiency. Associate Prof Goh’s work on internal controls has so far focused on firms based in the US, and he expressed interest in investigating the new area of quality assurance called integrated reporting. Associate Prof Goh said: “I think local financial regulators and accounting bodies will be keen to know whether integrated reporting is a worthwhile endeavour for firms here.”