Email

desmondy@um.edu.mo

Tel

+853 8822-4752

Office

E22-3085
Faculty of Business Administration
University of Macau, E22
Avenida da Universidade,
Taipa, Macau, China

Associate Professor in Accounting

Academic Qualifications

  • 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

Related Working Experiences

  • 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)

Awards

  • 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.

Teaching

  • 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)

Research Projects

  • 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

Research Interests

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

Selected Journal Papers

  1. Gu, X.H., Sheng, L. and Yuen, C.Y., (2020), Inbound tourism, hospitality business, and market structure, Journal of Hospitality and Tourism Research, Forthcoming (ABS2)
  2. Lin Xiaojun, Yuen C.Y., Liu, Ming, So Simon (2019), “Corporate Social Responsibility, Firm Performance, and Tax Risk” Managerial Auditing, Accepted (ABS 2)
  3. Law, P., Yuen, C.Y. (2019) “Financial Analysis and Corporate Governance Of AA: A Case Study,” Corporate Ownership and Control, Vol. 1, Issue. 2, Winter, pp 19-24.
  4. Ahrum Choi, Byungcherl Charlie Sohn, Desmond C.Y. Yuen (2017) “Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?” Asia Pacific Journal of Accounting & Economics, Page 1-21 29 Aug 2016, Published online: 14 Sep 2016 (ABS 2)
  5. Law, P., & Yuen, D. (2016). Professional scepticism in two economies with cultural differences and the public interest: evidence from China and the United States. Applied Economics, 48(2), 89-106.(ABS2)
  6. Law, P., Yuen, D., & Lei, A. (2016). A Cross‐Cultural Examination of Auditors’ Willingness to Relocate in Public Accounting: Evidence from Hong Kong and the United States. International Journal of Auditing, 20(1), 17-41.(ABS2)
  7. Lyu, Chan, Desmond C.Y. Yuen, X. Zhang (2016).Ownership Concentration and Earnings Attributes: A Comparison between West Europe and East Asia. Asia Pacific Journal of Accounting & Economics.(ABS2)
  8. Desmond C.Y. Yuen, The Incident of Budgetary Slack: Three-way Interaction in the Hotel industry, Management Accounting Review, Forecoming.
  9. Desmond C.Y. Yuen, Antecedents of Budgetary participation: Enhancing Employee??s Job Performance, Forecoming
  10. Yuen, C. Y. (2005). The Impact of a Budgetary Design System: Direct and Indirect Models. Managerial Auditing Journal, October, 2005. (ABS 2)
  11. Desmond C.Y. Yuen, Goal Characteristics, Communication and Reward System, and Managerial Propensity to Create Budgetary Slack, Managerial Auditing Journal, November, 2004, no.4, volume 19, pp.517-532. (ABS @)
  12. Desmond C.Y. Yuen and Keith Cheung, Impact of Participation in Budget and Information Asymmetry on Managerial Performance in the Macau Service Sector, Journal of Applied Management Accounting Review, JAMAR, Volume 1, no. 2, July 2003, pp.54-70. (ABS1)
  13. Keith Cheung and Desmond C.Y. Yuen, To Complete or Not to Complete: Multi-market Duopoly, Global Business and Economics Review ??¡§?C Anthology, 2001, pp 411-421
  14. Desmond C.Y. Yuen and Keith Cheung, The Interaction Relationship Among Job-Related Tension, Budgetary Participation And Job Satisfaction, The Euro-Asia Journal of Management, Volume 21, January 2000.
  15. Desmond C.Y. Yuen, Financial Accounting System in Macau, Chinese Communication Journal, Jan. 1999.
  16. Textbook: Accounting in the Asia Pacific Region, Chapter 14, John Wiley and Son (Asia) Pte., 1994.
  17. Desmond C.Y. Yuen, The Reform of Chinese Tax System, Vilniaus Universitetas, Journal of Accounting, Lithuania University Publication, 1998, pp. 45-48.
  18. Desmond C.Y. Yuen, Target Costing Application, Vol. 15, Jan., Euro-Asia Journal of Management, 1997.
  19. Desmond C.Y. Yuen, Performance Evaluative Style, Size of Companies and Budget-related Behaviour, 12 Euro-Asia Journal of Management, Nov., 1996
  20. Desmond C.Y. Yuen, Comparison of Hong Kong and Macau Tax System, Tribunal, Nov., 1993.

Selected Conference Papers and Invited Presentation

  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.

Postgraduate Student Supervision

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

Editorialship/Society Membership

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