University of Macau, Faculty of Business Administration
Prof. Carlos NORONHA2018-05-02T18:33:32+00:00

Prof. Carlos NORONHA

Associate Professor in Accounting
Chairman of Academic Council (2009-2012)

Faculty of Business Administration
University of Macau, E22
Avenida da Universidade, Taipa, Macau, China

Contact Information

Room: E22-3079
Telephone: (853) 8822-4754
E-mail: fbacn
  • Training Seminar on Auditing Quality Systems for Quality Auditors (certificate of mastery awarded), International Organization for Standardization, Deutsche Gesellschaft für Qualität, & China State Bureau for Technical Supervision
  • Doctor of Philosophy, University of Sheffield
  • Master of Business Administration, Asia International Open University
  • Bachelor of Business Administration (Accountancy), University of East Asia
  • Editorial Advisory Board member, Advances in Environmental Accounting and Management
  • Senior Editor, Asian Business and Management
  • Editorial Board member, Euro Asia Journal of Management
  • Editorial Council member, Revista Portuguesa e Brasileira de Gestão
  • Book series editor of the Anthem Series in Contemporary Studies in Corporate Social Responsibility, Anthem Press, London, UK
  • Undergraduate Courses
    • Principles of Financial Accounting (ACCT100)
    • Intermediate Accounting I & II (ACCT306 & 307)
    • Intermediate Accounting III (ACCT312)
    • Taxation in Hong Kong and Macau (ACCT442 / ACCT400)
    • International Taxation (ACCT441 / ACCT443)
  • Postgraduate Courses
    • Contemporary Issues in Accounting (ACCT 754)
    • Financial Accounting and Reporting (IMBC114)
  • Corporate Social Responsibility reporting
  • Social accounting
  • Macau taxation
  1. Noronha, C., Guan, J. & Fan, J. (2018). Firm value and social contribution with the interaction of corporate governance: Social contribution value per share, Sustainability Accounting, Management and Policy Journal, 9, (2), 165-200.
  2. Guan, J & Noronha, C (2018). Corporate Social Responsibility Reporting in China: Evolution, Drivers and Prospects. London: Routledge.
  3. Noronha, C., Zhao, Z., Guan, J. & So, S. (2017). The relationship among corporate social responsibility, tax aggressiveness and firm value in China. CSEAR North Asia Hong Kong Conference 2017 4-5 December.
  4. Guan, J., Sio, H.I., Noronha, C. & Zhang, R. (2017). Reporting on employee compensation and benefits and stakeholders’ perceptions: Evidence from hospitality and gaming industry in Macao. CSEAR North Asia Hong Kong Conference 2017 4-5 December.
  5. U, W.C., Noronha, C. & Guan, J. (2017). Environmental disclosure in China: A comparative study between chemical and mining sectors. CSEAR North Asia Hong Kong Conference 2017 4-5 December.
  6. Lin, Z., Liu, M. & Noronha, C. (2016). The impact of corporate governance on informative earnings management in the Chinese market. ABACUS, 52, (3), 568-609.
  7. Noronha, C., Leung, T.C.H. & Lei, O.I. (2015). Corporate social responsibility disclosure in Chinese railway companies: Corporate response after a major train accident. Sustainability Accounting, Management and Policy Journal. 6, (4), 446-474.
  8. Lin, Z., Liu, M. & Noronha, C. (accepted). The impact of corporate governance on informative earnings management in the Chinese market. ABACUS
  9. Noronha, C. & Chen, T. (2015). Corporate social disclosure in the Chinese and Western mining industries: A comparative case study of two companies. Paper presented at the 5th World Accounting Frontiers Conference, University of Macau, 27-30 May, Macau.
  10. Noronha, C., Peng, L. & Chu, T. (2015). Government policies, corporate social responsibility and investors’ reactions: An empirical analysis. Paper presented at the 5th World Accounting Frontiers Conference, University of Macau, 27-30 May, Macau.
  11. Noronha, C. (2015) (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  12. Noronha, C. (2015). Corporate social disclosure in China and Japan: An introduction. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  13. Noronha, C. (2015). Corporate social disclosure in China and Japan: Concluding remarks. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  14. Noronha, C. & Kong, K.W.P. (2015). Corporate social disclosure: The case of China’s milk product industry. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  15. Noronha, C. & Wang, S.X. (2015). Corporate social disclosure and performance gap: “Greenwashing” Foxconn’s Shenzhen factories. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  16. Si Tou, C.M.I. & Noronha, C. (2015). The trend of corporate social disclosure in mainland Chinese listed companies: A longitudinal observation. In Noronha, C. (ed.) Corporate Social Disclosure: Critical Perspectives in China and Japan. Basingstoke: Palgrave.
  17. Hasegawa, H. & Noronha, C. (2014) (eds.) Asian Business and Management: Theory, Practice and Perspectives Second edition. Basingstoke: Palgrave.
  18. Noronha, C. (2014). Accounting and corporate governance in Asia. In Hasegawa, H. & Noronha, C. (eds.) Asian Business and Management: Theory, Practice and Perspectives Second edition. Basingstoke: Palgrave.
  19. Noronha, C. & Hasegawa, H. (2014). Asian cultures and business systems. In Hasegawa, H. & Noronha, C. (eds.) Asian Business and Management: Theory, Practice and Perspectives Second edition. Basingstoke: Palgrave.
  20. Lo, W.K. & Noronha, C. (2014). The taxation system in Macau: Perspectives from the accounting professionals. Euro Asia Journal of Management, 23, (1/2), 66-92.
  21. Lin, Z., Liu, M. & Noronha, C. (2014). The impact of corporate governance on informative earnings management in the Chinese market. Paper presented at the ABACUS Special Issue Conference on Accounting in China, 14-15, May, Chengdu, China.
  22. Guan, J., Noronha, C. & Tayles, M.E. (2013). Explaining social reporting of state-owned enterprises in China: A market economy with socialist characteristics. Paper presented at the 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference, 26-28 July, Kobe, Japan.
  23. Guan, J. & Noronha, C. (2013). Corporate social responsibility reporting research in the Chinese academia: A critical review. Social Responsibility Journal, 9, (1), 156-165.
  24. Guan, J. & Noronha, C. (2012). Corporate social reporting of state-owned enterprises in China: State leading, market-driven or simply window-dressing. Paper presented at the 4th World Business Ethics Forum, 16-18, December, Hong Kong Baptist University, Hong Kong.
  25. Noronha, C. (2012). The Law and Practice of Macau Taxation, Fourth edition. Hong Kong: Pearson Prentice Hall.
  26. Noronha, C., Si Tou, M.I. & Guan, J. (2012). Corporate social responsibility reporting in China: An overview and comparison with major trends. Corporate Social Responsibility and Environmental Management, DOI: 10.1002/csr.1276.
  27. Noronha, C. (2011). The Law and Practice of Macau Taxation, Third edition. Singapore: Pearson Prentice Hall.
  28. Ching, L.C.H. & Noronha, C. (2011). The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies. Advances in Accounting Incorporating Advances in International Accounting, 27, (1),
  29. Hasegawa, H. & Noronha, C. (eds.) (2009). Asian Business and Management: Theory, Practice and Perspectives. Basingstoke: Palgrave.
  30. Noronha, C. (2009). Culture and business in Asia. In Hasegawa, H. & Noronha, C. (eds.) Asian Business and Management: Theory, Practice and Perspectives. Basingstoke: Palgrave.
  31. McGee, R., Noronha, C. & Tyler, M. (2009). The ethics of tax evasion: A survey of Macau opinion. In McGee, R. (ed.) Readings in Accounting Ethics. Hyderabad: The Icfai University Press.
  32. McGee, R.W. & Noronha, C. (2008). When is tax evasion ethical? A comparative study of Guangzhou (Southern China) and Macau opinion. Euro Asia Journal of Management, 18, (2), 133-152.
  33. Noronha, C., Zeng, Y. & Vinten, G. (2008). Earnings management in China: An empirical study. Managerial Auditing Journal, 23, (4), 367-385.
  34. Ip, C.K. & Noronha, C.(2007). The progress of accounting harmonization in China: A comparison of A-share and H-share financial results. Managerial Auditing Journal, 22, (6), 620-640
  35. Noronha, C. (2006). The Law and Practice of Macau Taxation, Second edition. Singapore: Pearson Prentice Hall.
  36. Noronha, C. & G. Vinten (2003). Taxation of E-Commerce in Hong Kong: Borrowing from the Experiences in the UK and the US. Managerial Auditing Journal, 18, (9), 702-709.
  37. Noronha, C., J. Hong, & T. Lam (2003) Macau pre 1999: Value dimensions of a specific group of Chinese. Global Economics and Management Review, 8, (2), 103-131.
  38. Noronha, C. (2002). The Theory of Culture-specific Total Quality Management: Quality Management in Chinese Regions. Basingstoke & New York: Palgrave Macmillan.
  39. Noronha, C., E. Chan, & T. Lam (1999). Tax reform in Macau: Current situations and future projections. Euro Asia Journal of Management No. 17, 9, (1), 93-110.
  40. Noronha, C. (2003). National Culture and TQM: Empirical Assessment of a Theoretical Model Based on Chinese Companies. TQM Magazine, 15, (5), 351-356.
  41. Noronha, C. (2002). Culture-specific TQM in China: Case studies for theoretical consideration. Asian Business and Management, 1, (1), 125-145.
  42. Noronha, C. (2002). Chinese cultural values and total quality climate. Managing Service Quality, 12, (4), 210-223.
  43. Noronha, C. (2000). Testing a total quality management outcome model. Euro Asia Journal of Management No. 20, 10, (2), 61-76.
  44. Noronha, C. (1999). Confirmation of a four-variable quality management model. Managerial Auditing Journal, 14, (1), 12-19.
  45. Noronha, C. (1997). Basic framework and some methodological issues in the study of Chinese cultural values. Global Economics and Management Review, 2, (2), 113-131.
  1. Noronha, C., Guan, J. & Leung, T. (under review). Further challenges to the legitimacy theory: Corporate social disclosure of the Chinese and Japanese tobacco industries.
  2. Noronha, C., Guan, J. & Liu, Y. (under review). An emerging actor of integrated reporting: A case study of the China Light and Power (CLP) Group.
  3. Guan, J., Noronha, C. & Tayles, M.E. (under review). The evolution of social reporting of state-owned enterprises in China.
  4. Noronha, C., Fan, J.J. & Guan, J.J.Q. (under review). Firm value and social contribution with the interaction of corporate governance: Use of a new measure – social contribution value per share.
  5. Noronha, C., Guan, J. & Zhao, Z. (in progress). Firm value and corporate social disclosure through tax compliance.
  6. Sio, S. & Noronha, C. (in progress). A study of corporate social responsibility disclosure in the Macau gaming industry.
  • Fellow, Association of International Accountants (FAIA)
  • Fellow, CPA Australia
  • Research Consultant, Macau Society of Registered Accountants
  • 1999 ANBAR Electronic Intelligence Citation of Excellence (Highest Quality Rating).
  • 2004 Literati Club Highly Commended Award for paper published in the TQM Magazine.
  • 2011 University of Macau Academic Staff Award