University of Macau, Faculty of Business Administration
Prof. Mary Lai Ping CHAI (柴麗萍)2018-09-06T10:57:22+00:00

Prof. Mary Lai Ping CHAI

Associate Professor in Accounting
Assistant Dean (Student Affairs) of Faculty of Business Administration

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

Contact Information

Room: E22-3043
Telephone: (853) 8822-4169
E-mail: marychai
  • BBA in Accounting, University of Hawaii at Manoa, USA, 1992
  • MACC in Accounting, University of Hawaii at Manoa, USA, 1993
  • PhD in Accounting, University of Hong Kong, Hong Kong, 1999
  • Certified Public Accountant in Accounting, Washington State, USA, 1996
  • Assistant Dean (Student Affairs), 2016-Current
  • PhD Supervisor, 2012- current
  • Reviewer, Advances in Accounting, 2010-2013
  • Chairman of the Review Panel of Associate of Applied Science (Accountancy) for the Hong Kong Institute of Education, 2009
  • Associate Professor (May 2005-present); Assistant Professor (November 1999 to April 2005); Lecturer (September 1996 to Occtober 1999), Faculty of Business Administration, the University of Macau.
  • Lecturer, (January 1994 – February 1996), Centre for Pre-University Studies, University of Macau..
  • Visiting Lecturer (February 1996 – June 1996), Department of Accountancy, the Hong Kong Polytechnic University.
  • Accounting Coordinator (September 2000 to August 31,2006); Vice Chairperson of the Management Committee, (September 1, 2001 to August 31 2003); Member of the Management Committee (September 1 to August 31, 2001).
  • Teaching Assistant, (September 1992- August 1993) School of Accountancy, the University of Hawaii at Manoa.
  • Undergraduate Courses
    • Intermediate Accounting II (ACCT212)
    • Intermediate Accounting I (ACCT211)
    • Principles of Financial Accounting (ACCT1000)
    • Advanced Financial Accounting (ACCT400)
    • Accounting Theory (ACCT420)
    • Design of Management Control Systems (ACCT402)
    • Design of Management Control Systems (ACCT412)
  • Postgraduate Courses
    • Advanced Financial Reporting (ACCT621)
    • Financial Reporting and Theory (ACCT712)
  • Financial Repoting Qualities
  • Accounting and Real Earnings Management
  • Voluntary Disclosures
  • A Lemons Problem for Chinese Reverse Merger? Funded by MYGR Research Grant, University of Macau, July 2011, Principal Investigator
  • The Effect of Profit Warnings on Substitution between Real and Accounting Earnings Management. Funded by the Research Committee of the University of Macau,2005, Principal Investigator
  • The Effect of the Management Certification Requirements of the Sarbanes-Oxley Act on Earnings Management. Funded by the Research Committee of University of the Macau,2004, Principal Investigator
  • The Effect of Earnings-announcement Timing on Earnings Management. Funded by the Faculty Research Grant of the Hong Kong Baptist University,1999, Principal Investigator
  • Young Scholar Award 2001, University of Macau.
  • Macau Foundation Scholarship, 1996-1999.
  • Asian Pacific Scholarship (Non-Resident Tuition Waiver), 1989-1992.
  1. Financial Reporting Qualities
  2. Accounting and Real Earnings Management
  3. Voluntary Disclosures
  1. Mary Chai and Samuel Tung. 2002. The effect of earnings-announcement timing on earnings management. Journal of Business Finance and Accounting 29: 1337-1355.
  1. Chai, M.L.P., Lau, V.M.C. 2016. Disengagement effects on Bonding Theory. APIRA, Melbourne, Australia.
  2. Chai, M.L.P., Lau, V.M.C. 2016. Bonding versus Avoiding Theory: Evidence from Accrual and Real Earnings Management of Chinese Reverse Merger Companies. AFAANZ, Gold Coast, Australia.
  3. Chai, M.L.P., Lau, V.M.C., and Xie, K.F. 2015. Is a Reverse Merger an Inferior Choice for Emerging Chinese Firms? AFAANZ, Hobart, Australia.
  4. Chai, M.L.P., Lau, V.M.C., and Xie, K.F. 2013. The End Justifies the Means? Signaling Effect of How and Where to List? Proceedings of the 2013 APIRA Conference, Kobe, Japan.
  5. Chai, M.L.P., Lau, V.M.C., and Xie, K.F. 2013. A Lemons Problem for Chinese Reverse Merger? Proceedings of the 2013 AFAANZ Conference, Perth, Australia.
  6. Mary Chai. 2011. Is Profit Warning a Corporate Strategic Process? Proceedings of the 2011 AFAANZ Conference, Darwin, Australia.
  7. Mary Chai. 2009. Real activities manipulations and strategic timing of profit warnings. Proceedings of the 14th Symposium on Ethics Research in Accounting, AAA Annual Meeting, New York, USA.
  8. Mary Chai. 2008. The effect of profit warnings on substitution between real and accounting earnings management. Proceedings of the Global Accounting & Organisational Change Conference, Melbourne, Austrailia.
  9. Mary Chai. 2004. The effect of the management certification requirements of the Sarbanes-Oxley Act on earnings management. Webpage of the 2004 Annual Meeting on the Ninth Symposium on Ethics in Accounting, Orlando, Florida, USA.
  10. Mary Chai and Samuel Tung. 2001. The effect of earnings-announcement timing on earnings management. Proceedings of the 2001 Hawaii Conference on Business, Hawaii, USA.
  1. Chai, M.L.P., Lau, V.M.C., and Xie, K.F. 2013. The End Justifies the Means? Signaling Effect of How and Where to List? Working Paper.

Master Students

  • Pan Qi, Case study of Xiaomi Corporation, 2018.
  • Macau Professional Women Association member, 2018
  • Accounting Consultant, Education and Youth Affairs Bureau of the Macau Special Administration Region Government, 2003 November to 2009.