Prof. Desmond Chun Yip YUEN (袁振業)

• Ph.D in Management Accounting , University of South Australia, Adelaide , Australia, 1999
• Master of Arts, in Education, University of Hull, UK, 1996
• Master in Business Administration, Cardiff Business School, University of Wales, UK, 1987
• Postgraduate Diploma in Business Administration, Cardiff Business School, University of Wales, UK, 1985

• Lecturer in Accounting, Faculty of Business Administration University of Macau. (1989-1999)
• Assistant Professor in Accounting, Faculty of Business Administration, University of Macau. (1999-2006)
• Associate Professor in Accounting, Faculty of Business Administration, University of Macau.(2006-present)

• CPA Australia Hong Kong division Research Grant 2007, “Dysfunctional Auditing behaviour : A Case Study of Auditors in Macau”
• Desmond C.Y. Yuen and Chan Lu (2009), International Conference of Accounting, Business, Leadership and Information Management. “An Investigation in Voluntary Disclosure in China”, August 7-9, 2009, Beijing, China. Best Paper Presenter Award.
• Desmond C.Y. Yuen (2010), IJAIM Special Issue Conference Call for Papers: The Annual International Conference on Accounting, Business, Leadership and Information Management (ICABLIM 2010). “Employment by clients of former CPAs from different non audit services departments on auditor independence”, Crowne Plaza Hotel, New Orleans, Louisiana, USA, 14- 16 May. Emerald Best Paper Award.
• Lam Mo Brian, Liu Ming Morris, Yuen Chun Yip Desmond. “The Impact of Labor Power on Stock Price Synchronicity: International Evidence”, 2018 World Business Ethic conference, University of Macau and Baptist University, 3-4 December, 2018. Banyan Tree, Best Paper Award of the 7th WBEF.

• Undergraduate Courses
  • Design in Management Accounting System (ACCT 412)
  • Cost Accounting (ACCT 303)
  • Management Accounting (ACCT 302)
  • Public Sector Accounting (ACCT 320)
  • Principles of Accounting 1 (ACCT 200)
  • Principles of Accounting 2 (ACCT 201)
  • Internship Function 1 (ACCT 3006)
  • Internship Function 2 (ACCT 3007)

• Graduate Courses
  • Profit Planning and Control (IMBB 108)
  • Performance Management and Control systems (ACCT 7052)
  • Management Accounting (ACCT 7015)

• Budget-related Behaviour in Public Sector in Macau (2005). Role: Principal Investigator Sponsorship : University of Macau
• An Investigation of the Performance of IPO companies in China (2006) Role : Principal Investigator. Sponsorship : University of Macau
• The determinants of Auditor from the Prospective of Corporate Governance – the Evidence from China (2007) Role: Investigator (with Dr. Morris Liu) Sponsorship : University of Macau
• “Short sale restrictions and the informativeness of stock prices about future earnings around the world” (2008) Role : Principal Investigator. Sponsorship : University of Macau
• “Advertising Expenditures, Accounting Quality, and Future Firm Performance (International study).” Role Principal Investigator. Sponsorship: University of Macau.
• “Does Accounting Conservatism Alleviate Over-investment or Exacerbate Under-investment”. Role Principal Investigator. Sponsorship: University of Macau.
• “Does corporate social responsibility affects executive turnover and compensation?” Role Principal Investigator. Sponsorship: University of Macau.
• The Investigation of Budgeting System of Non-profit Organization (2007) Role : Principal Investigator Sponsorship : CPA Australia
• Auditor Behaviour and the Dysfunctional Behaviour (2007) Role : Investigator (with Jenny Guan) Sponsorship : CPA Australia
• Investigation of incremental Vehicle Tax (2010 to 2013) Role : Principal Investigator Sponsorship : Macau Government Transportation Department

• Auditing,
• Corporate Governance
• Capital Market Studies
• Financial Accounting
• Behavior Accounting Research

British Accounting Review (ABS 3, impact factor 9.4, Q1), Desmond Yuen et. al.

1. Does More Prominent Presentation Format Improve the Usefulness of Financial Information for the Market? Evidence from Other Comprehensive Income Reporting in China, 2025.

Accounting Forum (ABS 3, Impact Factor 4.56, Q1) Desmond Yuen et. al

1. Social Capital and Management Commitment, 2024, VOL. 48, NO. 4, 698–722.
2. The Impact of Disclosure Quality on Analysts’ Forecast in China, 2022, 45, NO. 4, pp 411–434
3. The impact of major customers’ qualitative forward-looking information in affecting suppliers’ future operating performance., 2025, Feb, 25.

Journal of Hospitality & Tourism Research, (ABS 3, Impact Factor 5.161, Q1) Desmond Yuen et.al

1. Modeling the economic effect of statutory taxation on gaming hospitality, 2021, Volume 45 no. 2, pp 325-344.
2. Inbound tourism, hospitality business, and market structure, 2019 volume 43 no. 8, pp. 1326-1335

Research in International Business and Finance (ABS 2, Impact factor 6.143, Q1) Desmond Yuen et al,

1. Is Knowledge Powerful? Evidence from Financial Education and Earnings Quality, 2020, Volume 52, April,

Managerial Auditing (ABS2, Impact Factor, 3.4, Q1, SSCI), Desmond Yuen et al.

1. Corporate Social Responsibility, Firm Performance, and Tax Risk 2019, Vol. 34 No. 9, pp. 1101-1130.
2. Empirical Examination of Hiring Decisions of Experienced Auditors in Public Accounting: Evidence from Hong Kong, 2011, Vol. 26 issue: 9, pp.760 – 777
3. Antecedents of Budgetary participation: Enhancing Employee’s Job Performance Journal, 2007, Issue 5.
4. The Impact of a Budgetary Design System: Direct and Indirect Models, 2006, October, no. 2 pp. 148-165.
5. Goal Characteristics, Communication and Reward System, and Managerial Propensity to Create Budgetary Slack, 2004, November, no.4, volume 19, pp.517-532

International Journal of Accounting and Information Management (ABS 2 Impact Factor 4.5, Q1), Desmond Yuen et. al

1. The Effect of Earnings Management on External Loan Price: Evidence from China, 2022, Volume 30 Issue 2, pp 277-299.
2. Dysfunctional Auditing Behaviour: Empirical Evidence on Auditors’ Behaviour in Macau, 2013, 21, iss.2.

Journal of International Accounting Research (ABS 2), Desmond Yuen et. al

1. Foreign Equity Ownership and Income Smoothing, 2020, Vol.19, no. 2, pp. 141-162.

Asia Pacific Journal of Accounting & Economics (ABS2, SSCI), Desmond Yuen et. al

1. The Impact of Labor Union Power on Stock Price, Synchronicity: International Evidence, 2020, Pages 117-132 | Published online: 18 Nov
2. Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions, 2017, Page 1-21 29 Aug
3. Ownership Concentration and Earnings Attributes: A Comparison between West Europe and East Asia, 2017, Volume 24, 23-42, issue 1-2.

1. Lam Mo Brian, Liu Ming Morris, Yuen Chun Yip Desmond. “The Impact of Labor Power on Stock Price Synchronicity: International Evidence”, 2018 World Business Ethic conference, University of Macau and Baptist University, 3-4 December, 2018. Banyan Tree, Best Paper Award of the 7th WBEF.
2. LAM Mo Brian, LIU Ming Morris, YUEN Chun Yip Desmond. “Does Labor Power Affect Stock Price Synchronicity in the Country Level?” AF 2017 : 7th Annual International Conference on Accounting and Finance (AF 2017), Jun 5, 2017 – Jun 6, 2017. Singapore.
3. Lam Mo Brian, Liu Ming Morris, Yuen Chun Yip Desmond. “The Impact of Labor Power on Stock Price Synchronicity: International Evidence”, 2017 AFAANZ CONFERENCE. Adelaide, Australia, July 2 – July 4, 2017.
4. Grace Sun, Desmond C.Y. Yuen, X. Zhang.(2016) The Governance Role of Investor Financial Education, International Evidence from Earning Quality, Annual Chinese Academic Accounting
5. Keith Cheung and Desmond C.Y. Yuen, Sporadic Dumping and Optimal R&D : An Application of Option Theory, July, 2005, Global Business and Technology Association, International Conference, Lisbon-Leiria, Portugal.
6. Keith Cheung and Desmond C.Y. Yuen, A Fair Value Division between Venture Capitalists and Enterprises, August 2004, Athens Institute for Education and Research, Athens, Greece.
7. Desmond C.Y. Yuen, Goal Characteristics & Reward Systems and Managerial Propensity to Create Budgetary Slack, July 2003, Global Business and Technology Association, Budapest, Hungary
8. Keith Cheung and Desmond C.Y. Yuen, Market Power and Diversification with Correlated Market, the Business and Economics Society International Conference, July 2002, Montreal, Canada.
9. Keith Cheung and Desmond C.Y. Yuen, The Competition Environment, the Business and Economics Society International Conference, July 2001, Paris.
10. Desmond C.Y. Yuen, How the Development of Financial Accounting System Affects Investment Decision in Macau, the Fifth International Conference, Asia-Pacific Region of Decision Sciences Institute, Tokyo, Japan, July, 2000.
11. Desmond C.Y. Yuen, Job-related Tension, Budgetary Participation and Job Satisfaction, Eleventh Asia Pacific Conference on International Accounting Issue, Melbourne, Australia, December 1999.
12. Keith Cheung and Desmond C.Y. Yuen, How to better Run a Capital Project: Being a Principal or Sponsor? The Asia Pacific Decision Sciences Institute Conference, Shanghai, May 1999.
13. Desmond C.Y. Yuen, Investigation the relationship between Propensity to Create Budgetary Slack and Goal Clarity in the Macau Hotel Industry, the Third South China International Business Symposium, Macau and Republic of China, November, May 1998.
14. Desmond C.Y. Yuen, The Impact of Propensity to Create Budgetary Slack and Goal Clarity on Managerial Performance, International Conference in Accounting and Finance Conference, Beijing, Republic of China, May 1998.
15. Desmond C.Y. Yuen and Patrick Ho, A Comparative Study of Current Tax System of the People Republic of China, Hong Kong, and Macau and the Possible Reform After The Resumption of Sovereignty, 1997. The Ninth Australian Tax Teachers?? Conference, Jan. 1997.
16. Desmond C.Y. Yuen, Budgetary Participation, Management Level, Ownership and Chinese Managerial Performance and Job Satisfaction, Asia Pacific Area Conference, Hawaii, May 1997.
17. Desmond C.Y. Yuen, Factors Affecting Budget-setting of Departmental Head, Second South China International Conference, Nov. 1996.
18. Desmond C.Y. Yuen, Qualitative Approach, Employer??s Attitude Towards Hospitality Accounting Training, Second South China International Conference, Nov., 1994.
19. Kam and Yuen, The Economic Environment in the Special Economic Zones, First South China International Conference, Nov., 1993.

• PhD Students
  • Lu Chan (2010-2014),
  • Hugo, Xiao Jun Lin (2014-2019),
  • Lam Mo (2015-2019),

• Certified Management Accountant, Institute of Management Accountants Society, Australia