Prof. Desmond Chun Yip YUEN

Associate Professor in Accounting
Head of Department of Accounting and Information Management

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

Contact Information

Room: E22-3069
Telephone: (853) 8822-4752
E-mail: desmondy
  • 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)
  • Undergraduate Courses
    • Design in Management Accounting System (ACCT412)
    • Cost Accounting (ACCT303)
    • Management Accounting (ACCT302)
    • Public Sector Accounting (ACCT320)
    • Principles of Accounting 1 (ACCT200)
    • Principles of Accounting 2 (ACCT201)
  • Postgraduate Courses
    • Management Accounting (ACCT715)
    • Performance Management and Control Systems (ACCT754)
    • Profit Planning and Control (IMBB108)
  • Management Accounting Topics – Budgeting
  • Accounting Topic
  • Management Topic
  • Topic: Budget-related Behaviour in Public Sector in Macau (2005).
  1. Law, P. and Desmond C.Y. Yuen (2016). “Professional skepticism in two economies with cultural differences and the public interest: Evidence from China and the United States”, Applied Economics, Vol.48, No, 2. pp. 89-106.
  2. Law, P., Desmond C.Y. Yuen and 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, Vol. 20, No. 1, pp.17-41.
  3. 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.
  4. Chan Lyu, Desmond C.Y. Yuen, X. Zhang, Nini Zhang (2013) “IFRS Adoption and Real Activities Manipulation: Evidence from China”, Journal of Applied Management Accounting Research, Volume 11, no. 2.
  5. Philip Law, Desmond C.Y. Yuen, Chan Lu (2013) “A Qualitative Study of the Internal Audit Functions of Two Leading Gaming Corporations: Macau Evidence”, Open Journal of Accounting, Vol.2, no. 4.
  6. Chunhui Liu, Desmond C.Y. Yuen, Lee J. Yao, Siew H. Chan (2014), “Differences in earnings management between firms using U.S. GAAP and IAS/IFRS”, Review of Accounting and Finance, Vol. 13 Iss: 2, pp.134 – 155
  7. Desmond C.Y. Yuen, Law P., Chan Lu, Jenny Guan (2013), “Dysfunctional Auditing Behaviour: Empirical Evidence on Auditors’ Behaviour in Macau”, International Journal of Accounting and Information Management, Vol. 21, iss.2.
  8. Law P., Desmond C.Y. Yuen, Chan Lyu (2013), “The Impact of Guanxi on Auditor Independence: Perceptions of Auditors and CFOs in Hong Kong”, Corporate Ownership and Control, Vol. 10. Iss. 3.
  9. Law P., Desmond C.Y. Yuen (2012), “A Multilevel Study of Students’ Motivations of Studying Accounting: Implications for employers”, Education and Training, Vol. 54 No. 1.
  10. Law P., Desmond C.Y. Yuen (2011), “Empirical Examination of Hiring Decisions of Experienced Auditors in Public Accounting: Evidence from Hong Kong”, Managerial Auditing Journal, Vol. 26 Iss: 9, pp.760-777.
  11. Law P., Desmond C.Y. Yuen (2010), “Employment by Clients of Former CPAs from Different non Audit Services Departments on Auditor Independence”, Corporate Ownership and Control, Sept., Vol 7.
  12. In Chinese – 澳門註冊會計師公會10 周年紀念特刊 (2009) — 審計偏差行為: 澳門地區審計人員的行為表現 –袁振業, 呂嬋, 管潔琦
  13. Desmond C.Y. Yuen (2009), Morris Lui, Steve Xu, Chan Lu (2009), “A Case of Voluntary Disclosure of Chinese Enterprises”, Asia Journal of Accounting and Finance, Vol. 1, Issue 2.
  14. Ming, Liu, Desmond C.Y. Yuen, Can Chen (2009), “The Associate Between Corporate Governance and Auditor Selection: Evidence From China”, European Journal of Management, Vol. 9, number 2.
  15. Desmond C.Y. Yuen (2007), “Antecedents of Budgetary participation: Enhancing Employee’s Job Performance”, Managerial Auditing Journal, Issue 5.
  16. Chang Boon Patrick LEE, Desmond C.Y. Yuen and Sze Kin Ken LEE (2006): “Further Insights into the Relationship between Consumers’ Trust and e-Commerce Adoption”, International Journal on Electronic Business, Special Issue, Volume 4, issue 5 pp.364-379.
  17. Desmond C.Y. Yuen and Chan Lu (2009), “The Incident of Budgetary Slack: Three-way Interaction in the Hotel industry”, Journal of Applied Management Accounting Review, JAMAR, Forthcoming.
  18. Desmond C.Y. Yuen (2006), “The Impact of a Budgetary Design System: Direct and Indirect Models”, Managerial Auditing Journal, October, no. 2 pp. 148-165.
  19. Desmond C.Y. Yuen (2004), “Goal Characteristics, Communication and Reward System, and Managerial Propensity to Create Budgetary Slack”, Managerial Auditing Journal November, no.4, volume 19, pp.517-532.
  20. Desmond C.Y. Yuen and Keith Cheung (2003), “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, pp.54-70.
  21. Keith Cheung and Desmond C.Y. Yuen (2001), “To Complete or Not to Complete: Multi-market Duopoly”, Global Business and Economics Review – Anthology, pp 411-421.
  22. Desmond C.Y. Yuen and Keith Cheung (2000), “The Interaction Relationship Among Job-Related Tension, Budgetary Participation And Job Satisfaction”, The Euro-Asia Journal of Management, Volume 21, January.
  23. Desmond C.Y. Yuen (1999), “Financial Accounting System in Macau”, Chinese Communication Journal, Jan.
  24. Desmond C.Y. Yuen (1998), “The Reform of Chinese Tax System”, Vilniaus Universitetas, Journal of Accounting, Lithuania University Publication, pp. 45-48.
  25. Desmond C.Y. Yuen (1997), “Target Costing Application”, Vol. 15, Jan., Euro-Asia Journal of Management.
  26. Desmond C.Y. Yuen (1996), “Performance Evaluative Style, Size of Companies and Budget-related Behaviour”, 12 Euro-Asia Journal of Management, Nov.
  27. Desmond C.Y. Yuen (1993), “Comparison of Hong Kong and Macau Tax System”, Tribunal, Nov.
  1. Grace Sun, Desmond C.Y. Yuen, X. Zhang, The Governance Role of Investor Financial Education, International Evidence from Earning Quality, Annual Chinese Academic Accounting Scoiety, Chong Qing, July 2016
  2. Desmond C.Y. Yuen, Xiaojun Lin (2015), “The Impact of Labor on the Role of Income Smoothing”, 2015 AFAANZ Conference, Hobart, Australia
  3. Desmond C.Y. Yuen, Nini Zhang (2015), “Labour and Investment Protection on Income Smoothing “, 5th Biennial Conference World Accounting Frontiers Series, University of Macau, Macau.
  4. Desmond C.Y. Yuen, Xiaojun Lin (2015), “The Pattern of Real Activities Manipulation before and after Chinese IFRS Adoption”, 5th Biennial Conference World Accounting Frontiers Series, University of Macau, Macau.
  5. Chan Lyu, Desmond C.Y. Yuen, X. Zhang, Nini Zhang (2014) “IFRS Adoption and Real Activities Manipulation: Evidence from China, Korean Accounting Conference, Apansian , Korea, 2014.
  6. Chan Lyu, Desmond Yuen, Xu Zhang. 2013 “Individualist-collectivist Culture, Ownership Concentration and Earnings Quality: A Comparison of Western Europe and East Asia.” Asian Pacific Conference on International Accounting Issues, Bali, Indonesia
  7. Desmond C.Y. Yuen 2013, “Product market Competition and the Role of Financial Reporting Quality for Managers’ hiring Decision” Academy of international business (AIB), Southeast Asia Regional Conference, Bali, Indonesia, 4 – 7 December 2013.
  8. Desmond C.Y. Yuen and Keith Cheung, 2012, “ Move or Stay: “Export-orientation a Framework of Option Analysis” “Academy of International Business (AIB),southeast asia regional conference, Multinationals and global consumers: tension, potential, and competition, Xiamen, china, 4 – 7 December 2012.
  9. Desmond C.Y. Yuen, Guan Jie Qi (2011), “Auditor’s Perceived Fairness of Performance Appraisal: An Empirical Study on Auditors’ Job Performance” Academy of International Business Southeast Asia Regional Conference, 1st Dec. to 3rd Dec.
  10. Desmond C.Y. Yuen, Lu Chan (2011), “Concentrated Ownership and Earnings Attributes: A Comparison of Western Europe and East Asia”, Academy of International Business Southeast Asia Regional Conference, 1st Dec. to 3rd Dec.
  11. Lui, Ming, Desmond C.Y. Yuen (2010), 3rd World Business Ethic Forum Conference, organized by University of Macau and Baptist University, HK, “The Influence Of Shareholder Structure Reform On The Disclosure Of Accounting Information” Four Seasons Hotel, Macau, 27th – 29th Oct.
  12. Desmond C.Y. Yuen and Chan Lu (2010), IJAIM Special Issue Conference Call for Papers: The Annual International Conference on Accounting, Business, Leadership and Information Management (ICABLIM 2010). “ Accounting Conservatism – comparative study of Western Europe and Eastern Asia countries”, Crowne Plaza Hotel, New Orleans, Louisiana, USA, 14- 16 May.
  13. 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.
  14. 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.
  15. Chan Lu & Desmond C.Y. Yuen (2009), International Conference of Accounting, Business, Leadership and Information Management. “Dysfunctional Auditing Behaviour: a research on auditor behaviour in Macau”, August 7-9, Beijing, China.
  16. Chan Lu & Desmond C.Y. Yuen (2009), 1ST World Accounting Frontier Series “Auditor behaviour in Macau”, July 15-18, Macau, China.
  17. Desmond C.Y. Yuen & Morris M. Liu (2008) “Does Corporate Governance Affect Firms’ Auditing Engagement” The 9th Annual Conference of the Asian Academic Accounting Association (AAAA), University of Wollongong, Dubai, Nov. 29- Dec. 1.
  18. Desmond C.Y. Yuen (2008) “Comments and Recommendation of the Liberalization of Korean casinos in the Jeju Island” (Also published in the 1st front of Jeju daily, 20th March, 2008.
  19. Desmond C.Y. Yuen (2007) “Ownership Structure, Corporate Governance and the Companies performance” AIB Southeast Asia Regional Conference, December 6-8, Honzhou, China.
  20. Desmond C.Y. Yuen and Philip P.S. Pun (2006), The Performance of the IPO Companies in China, 2006 AIB Southeast Asia Regional Conference, December 7-9, Bangkok, Thailand.
  21. Patrick C.B. Lee, Desmond C.Y. Yuen and Ken Lee (2005), Consumer’s Adoption of B2C E-commerce in Macau, The Fifth International Conference on Electronic Business, ICEB Hong Kong (Theme: Enhancing Logistics and Supply Chain Competence through e-Business), December 5-9, University of Hong Kong, Hong Kong.
  22. Keith Cheung and Desmond C.Y. Yuen (2005), Sporadic Dumping and Optimal R&D : An Application of Option Theory, July, Global Business and Technology Association, International Conference, Lisbon-Leiria, Portugal.
  23. Keith Cheung and Desmond C.Y. Yuen (2004), A Fair Value Division between Venture Capitalists and Enterprises, August, Athens Institute for Education and Research, Athens, Greece.
  24. Desmond C.Y. Yuen (2003), Goal Characteristics & Reward Systems and Managerial Propensity to Create Budgetary Slack, July, Global Business and Technology Association, Budapest, Hungary.
  25. Keith Cheung and Desmond C.Y. Yuen (2002), Market Power and Diversification with Correlated Market, the Business and Economics Society International Conference, July, Montreal, Canada.
  26. Keith Cheung and Desmond C.Y. Yuen (2001), The Competition Environment, the Business and Economics Society International Conference, July, Paris.
  27. Desmond C.Y. Yuen (2000), 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.
  28. Desmond C.Y. Yuen (1999), Job-related Tension, Budgetary Participation and Job Satisfaction, Eleventh Asia Pacific Conference on International Accounting Issue, Melbourne, Australia, December.
  29. Keith Cheung and Desmond C.Y. Yuen (1999), How to better Run a Capital Project: Being a Principal or Sponsor? The Asia Pacific Decision Sciences Institute Conference, Shanghai, May.
  30. Desmond C.Y. Yuen (1998), 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.
  31. Desmond C.Y. Yuen (1998), 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.
  32. Desmond C.Y. Yuen (1997), Budgetary Participation, Management Level, Ownership and Chinese Managerial Performance and Job Satisfaction, Asia Pacific Area Conference, Hawaii, May.
  33. Desmond C.Y. Yuen and Patrick Ho (1997), 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. The Ninth Australian Tax Teachers’ Conference, Jan. 1997.
  34. Desmond C.Y. Yuen (1996), Factors Affecting Budget-setting of Departmental Head, Second South China International Conference, Nov.
  35. Desmond C.Y. Yuen (1994), Qualitative Approach, Employer’s Attitude Towards Hospitality Accounting Training, Second South China International Conference, Nov.
  36. Kam P. and Desmond C.Y. Yuen (1994), The Economic Environment in the Special Economic Zones, First South China International Conference, Nov.
  • Certified Management Accountant, Institute of Management Accountants Society, Australia