个人简介

Academic Qualifications PhD in Accountancy, Hong Kong Baptist Univ, Hong Kong, 2007 Teaching Undergraduate Courses Principles of Accounting (ACCT100) Cost/Management Accounting (ACCT211,212) Intermediate Accounting (ACCT210) Advanced Financial Accounting (ACCT400) Auditing (ACCT332) Financial Accounting in Hospitality and Gaming (ACCT427) Managerial Accounting in Hospitality and Gaming (ACCT428) Graduate Courses Strategic Management Accounting and Control (ACCT) Accounting for MBA (ACCT) Introductory Accounting and Finance (ACCT) Financial Management (ACCT7017) Accounting for Decision Marking (in Chinese) (ACCT)

研究领域

Financial Accounting Auditing Corporate Governance Corporate Social Responsibility Accounting in the Hospitality Industry

Research Projects Sustainable Development of Hospitality and Gaming Tourism Industries in Macau (Research Series) (30/DSESHSS-UM/2019), 2019, funded by DSES, Principal Investigator Customer Accounting Quality and Suppliers’ Cash Holdings (MYRG2019-00091-FBA), 2020-2021, funded by RSKTO, University of Macau, Principal Investigator Customer Accounting Quality and Trade Credit (SRG2016-00076-FBA), 2017-20, funded by RDAO, University of Macau, Principal Investigator

近期论文

查看导师新发文章 （温馨提示：请注意重名现象，建议点开原文通过作者单位确认）

Chu, Y., Li, X., Liu, M., and Ma, T. (2020) “Executive Compensation and Corporate Risk-Taking: Evidence from Private Loan Contracts”, Journal of Corporate Finance, accepted (ABS4) Zhang, H., Lin, Z., Liu, M., and Wang, K. (2020) “Customer Concentration and Over-investment”, Applied Economics incorporating Applied Financial Economics, accepted (ABS2) Guan, J., Liu, M.(corresponding author), and Lau, Y. (2019), “Junket Operation: Macao’s Growing Pains or Stimulants?”, Journal of Gambling Business and Economics, accepted (ABS1) Lin, X., Liu, M. (corresponding author), So, S., and Yuen D. (2019), “Corporate Social Responsibility, Firm Performance and Tax Risk”, Managerial Auditing Journal, accepted (ABS2) Chen, D., Liu, M., Ma, T., Martin, X. (2017). “Customers’ Accounting Quality and Trade Credit”, Accounting Horizons, 31(3): 69-83 (ABS3) Lin, Z., Liu, M. (corresponding author), and Noronha, C., (2016), The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market”, Abacus, 52(3):568-609 (ABS3) 张嘉琛，刘明，李宁；基于ExcelVBA的中国上市公司女性高管从业情况研究；中国经贸导刊（北大中文核心期刊，国家发展改革委核心期刊）2016年06月，47-50 Lin, Z. and Liu, M., (2013), “The Effects of Managerial Shareholding on Audit Fees: Evidence from Hong Kong”, International Journal of Auditing, 17:227-245 (ABS2) Wang, Z., Lin, Z., Tan, Y., Li, Y., and Liu, M., (2012), “Taxation in Germany and Romania”, International Business and Economics Research Journal, 11(1):51-58 Wang, Z., Lin, Z., Tan, J., Liu, M., Li, Y., and Zhang, F., (2011), “Credibility of Prospective Information under IFRS”, International Journal of Trade, Economics and Finance, 2(6):489-494 Wang, Z., Lin, Z., and Liu, M., (2011) “Signaling Efficiency of Forward Looking Information under IFRS”, International Proceedings of Economics Development and Research 11:291-296 Lin, Z., Liu, M., and Wang, Z., (2009), “The Market Implications of Audit Quality and Auditor Switch: Evidence from China”, Journal of International Financial Management and Accounting, 20(1):35-78 (ABS2) Lin, Z. and Liu, M. (corresponding author), (2009), “The Determinants of Auditor Switching from the Perspective of Corporate Governance in China”, Corporate Governance: An International Review, 17(4):476–491 (ABS3) Lin, Z. and Liu, M., (2009), “The Impact of Corporate Governance on Auditor Choice — Evidence from China”, Journal of International Accounting, Auditing and Taxation, 18(1):44-59 (ABS3) Lin, Z., Liu, M., and Zhang, X., (2007), “The Development of Corporate Governance in China”, The Company Lawyer, 28(7):195-203 Lin, Z., Xiong, X., and Liu, M., (2005), “Knowledge Base and Skill Development in Accounting Education: Evidence from China”, Journal of Accounting Education, 23:149-169 (ABS2) 林志军,熊筱燕,刘明;中国会计教育中知识及技能要素的发展[J];会计研究;2004年09期 Selected Books and Book Chapters 苏小恩，刘明，萧志成(2019),”发展澳门会展，促进中葡贸易”, 《粤港澳大湾区理论与实践》(forthcoming) Liu, M., (2008), “Corporate Governance, Auditor Choice and Auditor Switch — Evidence from Chin”, VDM Verlag Publishing Lin, Z. and Liu, M., (2004), “Development of Managerial Accounting in China”, Management Accounting in Asia, Thomson Learning, 159-169 Liu, M., (2000), “Children’s Drawing” (translation work), Liaohai Press Selected Conference Papers and Invited Presentation Journal of Contemporary Accounting and Economics Symposium 2020, Colombo, Sri Lanka, 2020 Journal of Contemporary Accounting and Economics Symposium 2019 (Plenary Session), Putrajaya, Malaysia, 2019 Journal of Contemporary Accounting and Economics Symposium Bali, Indonesia, 2018 Accounting Horizons Special Issue Conference, Suzhou, China, 2017 华南理工大学公共政策研究院“粤港澳大湾区城市群建设”研讨会, 2017 8th China Finance Review International Conference, China, 2015 The Joint China Accounting and Finance Review and Journal of Accounting, Auditing and Finance Conference, China, 2015 5th Japanese Accounting Review Conference, Japan, 2014 14th Asia Academic Accounting Association Annual Conference, Malaysia, 2013 24th Asia-Pacific Conference on International Accounting Issues, USA, 2012 Canadian Academic Accounting Association 2011 Meeting, Canada, 2011 1st Journal of International Accounting Research Conference, China, 2011 American Accounting Association 2010 Annual Meeting, USA, 2010 International Conference of Accounting, Business, Leadership and Information Management, China, 2009 American Accounting Association 2009 Annual Meeting, USA, 2009 1st Research Symposium on Corporate Governance in China and India, USA, 2008 20th Australasian Finance and Banking Conference, Australia, 2007 7th Global Conference on Business and Economics, Italy, 2007 17th Asia Pacific Conference on International Accounting Issues, NZ, 2005