Email

morrisliu@um.edu.mo

Tel

+853 8822-4633

Office

E22-3057
Faculty of Business Administration
University of Macau, E22
Avenida da Universidade,
Taipa, Macau, China

Associate Professor in Accounting
Head of Department of Accounting and Information Management
Supervisory Committee Member
Academic Staff Association

Academic Qualifications

  • PhD in Accountancy, Hong Kong Baptist Univ, Hong Kong

Related Working Experiences

  • Associate Professor, University of Macau
  • Assistant Professor, University of Macau
  • Assistant Professor, Hong Kong Baptist University

Awards

  • Principal Coach for UMF4 team (Lau Hio Tong Wallis, Huang Zeyuan Charlie, Pan Ranyan Cassie and Lau Kak On Victoria of FBA, UM) who won 1st Runner-up in The CIMA Global Business Challenge North Asia 2021
  • “Accounting Conservatism and Corporate Investment”, Best Paper Award of Journal of Contemporary Accounting and Economics Conference 2019
  • “The Impact of Labor Union Power on Stock Price Synchronicity International Evidence”, Best Paper Award of the 7th WBEF, 2018.
  • China Finance Review International Conference GTA Best Paper Award, 2015
  • Coach for School of Business students (CHU Yuyan, MA Cheng, MENG Meng, TANG Yangfan and ZHANG Chi) who won 2nd Prize in China Commercial Accounting Institute (CCAI) and China Chamber of International Commerce (CCOIC) Accounting and Business Case Competition 2014
  • Emerald best paper award, 2nd International Conference on Accounting, Business, Leadership and Information Management, New Orleans, USA, 2010
  • Excellent paper award, International Conference on Financial Management and Economics, Hong Kong, July 2-3, 2011, “Signaling Efficiency of Forward-looking Information under IFRS”
  • Excellent paper award (3rd Prize), Accounting Society of China, 2009

Teaching

  • Undergraduate Courses
    • Management Accounting II (ACCT3002)
    • Auditing I (ACCT4000)
    • Principles of Accounting (ACCT100)
    • Management Accounting I (ACCT2000)
    • Intermediate Accounting (ACCT210)
    • Advanced Financial Accounting (ACCT400)
    • Auditing II (ACCT432)
    • Financial Accounting in Hospitality and Gaming (ACCT427)
    • Managerial Accounting in Hospitality and Gaming (ACCT428)
  • Graduate Courses
    • Strategic Management Accounting and Control (ACCT)
    • Accounting for MBA (ACCT)
    • Introductory Accounting and Finance (ACCT)
    • Financial Management (ACCT7017)
    • Accounting for Decision Marking (in Chinese) (ACCT)

Research Projects

  • 從會計質 量角度分析中國和葡語系國家的融資租賃 FINANCIAL LEASING BETWEEN CHINA AND PORTUGUESE SPEAKING COUNTRIES – FROM THE PERSPECTIVE OF ACCOUNTING QUALITY (CP-UMAC-2021-06), 2021, funded by FES, Principal Investigator
  • Explore the Potential to Develop Medical Tourism in Macau: A Competitive Analysis among the Greater China Regions (TET-UMAC-2020-02), 2020, funded by DSES, Principal Investigator
  • Sustainable Development of Hospitality and Gaming Tourism Industries in Macau (Research Series) (30/DSESHSS-UM/2019), 2019, funded by DSES, Principal Investigator
  • Customer Accounting Quality and Suppliers’ Cash Holdings (MYRG2019-00091-FBA), 2020-2021, funded by RSKTO, University of Macau, Principal Investigator
  • Customer Accounting Quality and Trade Credit (SRG2016-00076-FBA), 2017-20, funded by RDAO, University of Macau, Principal Investigator

Research Interests

  • Financial Accounting
  • Auditing
  • Corporate Governance
  • Corporate Social Responsibility
  • Accounting in the Hospitality and Gaming Industries

Selected Journal Papers

  1. Morris Ming Liu, Patrick Kuok Kun Chu & Wenya Zhou (2022), How do investors view firm’s customer concentration through bank loan announcements? Evidence from China, Asia-Pacific Journal of Accounting & Economics, Forthcoming (ABS2)
  2. Liu, Ming, Fong, Kit Sam, Guan, Jieqi, Yui-yip Lau (2022), Implementing anti-money-laundering goals: new technologies or coordination between related agencies? Evidence from Gaming Tourism Destination, Journal of China Tourism Research, Forthcoming (ABS1)
  3. Chu, Y., Liu, M., Zhang, S. (2022), The JOBS Act and Mergers and Acquisitions, Journal of Corporate Finance (ABS4), V72, 1-14 (ABS4)
  4. Liang Dong, Hung Wan Kot, Keith S.K. Lam, Ming Liu (2022), Co-skewness and expected return: Evidence from international stock markets, Journal of International Financial Markets, Institutions & Money, V76, 1-21 (ABS3)
  5. Guan, J., Lam, B., Lam, C., Liu, M. (2022), CEO overconfidence and the level of short‑selling activity, Review of Quantitative Finance and Accounting,, 58:685–708 (ABS3)
  6. 劉明 (2021), 科英布拉-象牙塔城裡的理想與現實, 澳門高等教育雜誌, 33
  7. HU, S., Liu, M., Byung, C. S., Yuen, C. Y. (2021), The Impact of Disclosure Quality on Analyst Forecasts in China. , Accounting Forum (ABS3), VOL. 45, NO. 4, 411–434 (ABS3)
  8. (2020), Chu, Y., Li, X., Liu, M., and Ma, T. (2020) “Executive Compensation and Corporate Risk-Taking: Evidence from Private Loan Contracts”, (ABS4), Journal of Corporate Finance, V64, 1-17 (ABS4)
  9. Zhang, H., Lin, Z., Liu, M., and Wang, K. (2020) “Customer Concentration and Over-investment”, 5035-5045 (ABS2), Applied Economics incorporating Applied Financial Economics, V52:46
  10. Guan, J., Liu, M.(corresponding author), and Lau, Y. (2019), “Junket Operation: Macao’s Growing Pains or Stimulants?” (ABS1), Journal of Gambling Business and Economics, V12(2): 3-23
  11. Lin, X., Liu, M. (corresponding author), So, S., and Yuen D. (2019), “Corporate Social Responsibility, Firm Performance and Tax Risk”, (ABS2), Managerial Auditing Journal, V34(9): 1101-1130
  12. Chen, D., Liu, M., Ma, T., Martin, X. (2017). “Customers’ Accounting Quality and Trade Credit”, (ABS3), Accounting Horizons, 31(3): 69-83
  13. Lin, Z., Liu, M. (corresponding author), and Noronha, C., (2016), The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market”, (ABS3), Abacus, 52(3):568-609
  14. 張嘉琛，劉明，李寧；基於ExcelVBA的中國上市公司女性高管從業情況研究；, 中國經貿導刊（北大中文核心期刊，國家發展改革委核心期刊）, 2016年06月，47-50
  15. Lin, Z. and Liu, M., (2013), “The Effects of Managerial Shareholding on Audit Fees: Evidence from Hong Kong”, (ABS2), International Journal of Auditing, 17:227-245
  16. Wang, Z., Lin, Z., Tan, Y., Li, Y., and Liu, M., (2012), “Taxation in Germany and Romania”,, International Business and Economics Research Journal, 11(1):51-58
  17. Wang, Z., Lin, Z., Tan, J., Liu, M., Li, Y., and Zhang, F., (2011), “Credibility of Prospective Information under IFRS”, , International Journal of Trade, Economics and Finance, 2(6):489-494
  18. Wang, Z., Lin, Z., and Liu, M., (2011) “Signaling Efficiency of Forward Looking Information under IFRS”, , International Proceedings of Economics Development and Research , 11:291-296
  19. Lin, Z., Liu, M., and Wang, Z., (2009), “The Market Implications of Audit Quality and Auditor Switch: Evidence from China”,(ABS2), Journal of International Financial Management and Accounting, 20(1):35-78
  20. Lin, Z. and Liu, M. (corresponding author), (2009), “The Determinants of Auditor Switching from the Perspective of Corporate Governance in China”, (ABS3), Corporate Governance: An International Review , 17(4):476–491
  21. Lin, Z. and Liu, M., (2009), “The Impact of Corporate Governance on Auditor Choice — Evidence from China”, (ABS3), Journal of International Accounting, Auditing and Taxation, 18(1):44-59
  22. Lin, Z., Liu, M., and Zhang, X., (2007), “The Development of Corporate Governance in China”,, The Company Lawyer , 28(7):195-203
  23. Lin, Z., Xiong, X., and Liu, M., (2005), “Knowledge Base and Skill Development in Accounting Education: Evidence from China”, (ABS2), Journal of Accounting Education, 23:149-169
  24. 林志军,熊筱燕,刘明;中国会计教育中知识及技能要素的发展[J];, 会计研究, 2004年09期

Selected Books and Book Chapters

  1. 劉明，管潔琦，莊洋，劉銳業，譚家龍，孫曉東，胡軒銘 (2022), “澳門發展康養旅遊的潛力-利益相關者視角的戰略思考”, 澳門人出版有限公司（澳門特別行政區政府教育基金資助）
  2. Liu, M., (2008), “Corporate Governance, Auditor Choice and Auditor Switch — Evidence from Chin”, VDM Verlag Publishing
  3. Lin, Z. and Liu, M., (2004), “Development of Managerial Accounting in China”, Management Accounting in Asia, Thomson Learning, 159-169
  4. Liu, M., (2000), “Children’s Drawing” (translation work), Liaohai Press

Selected Conference Papers and Invited Presentation

  1. Journal of Contemporary Accounting and Economics Symposium 2020, Colombo, Sri Lanka, 2020
  2. Journal of Contemporary Accounting and Economics Symposium 2019 (Plenary Session), Putrajaya, Malaysia, 2019
  3. Journal of Contemporary Accounting and Economics Symposium Bali, Indonesia, 2018
  4. Accounting Horizons Special Issue Conference, Suzhou, China, 2017
  5. 华南理工大学公共政策研究院“粤港澳大湾区城市群建设”研讨会, 2017
  6. 8th China Finance Review International Conference, China, 2015
  7. The Joint China Accounting and Finance Review and Journal of Accounting, Auditing and Finance Conference, China, 2015
  8. 5th Japanese Accounting Review Conference, Japan, 2014
  9. 14th Asia Academic Accounting Association Annual Conference, Malaysia, 2013
  10. 24th Asia-Pacific Conference on International Accounting Issues, USA, 2012
  11. Canadian Academic Accounting Association 2011 Meeting, Canada, 2011
  12. 1st Journal of International Accounting Research Conference, China, 2011
  13. American Accounting Association 2010 Annual Meeting, USA, 2010
  14. International Conference of Accounting, Business, Leadership and Information Management, China, 2009
  15. American Accounting Association 2009 Annual Meeting, USA, 2009
  16. 1st Research Symposium on Corporate Governance in China and India, USA, 2008
  17. 20th Australasian Finance and Banking Conference, Australia, 2007
  18. 7th Global Conference on Business and Economics, Italy, 2007
  19. 17th Asia Pacific Conference on International Accounting Issues, NZ, 2005

Editorials, Opinion and Columns

  1. Ad-hoc reviewer for 1) Abacus (ABS3); 2) Accounting Forum (ABS3); 3) Corporate Governance: an International Review (ABS3); 4) International Journal of Auditing (ABS2); 5) Journal of International Accounting, Auditing and Taxation (ABS3); 6) Managerial Auditing Journa (ABS2)l; and 7) Review of Quantitative Finance and Accounting (ABS3)

Postgraduate Student Supervision

  • PhD Students
    • Ms. Shaorou Hu (Sharon), (Graduated in 2022), Principal Supervisor, University of Macau
    • Ms. Xuelian Li (Sheren), Principal Supervisor, University of Macau
    • Ms. Yue Li, Principal Supervisor, University of Macau
    • Ms. Kaiman Zhou, Principal Supervisor, University of Macau
    • Dennis Loi, Advisory Committee, University of Macau
    • Mr. Brian Lam, Advisory Committee, University of Macau
  • Master Students
    • Ms. Zhou Wenya Vina, awarded Master’s degree by University of Macau
    • Ms. Wang Ru Rita, awarded Master’s degree by University of Macau
    • Ms. Hou Sixu Sigrid, awarded Master’s degree by University of Macau
    • Ms. Zhou Dianfan Francis, awarded Master’s degree by University of Macau
    • Ms. Li Hui Yu Ann, awarded Master’s degree by University of Macau
    • Ms. Chen Liubing Amanda, awarded Master’s degree by University of Macau
    • Ms. Griselda De Natividade Madeira, awarded Master’s degree by University of Macau
    • Ms. Hu Shaorou Sharon, awarded Master’s degree by University of Macau
    • Li Xuelian Sheren, awarded Master’s degree by University of Macau
    • Mr. Vincent CHEONG Chi Kong, awarded Master’s degree by University of Macau
    • Mr. Kazaf U Hin Ip, awarded Master’s degree by University of Macau
    • Ms. Line LAI Xiaoran, awarded Master’s degree by University of Macau
    • Ms. Jessie CHEN Jie, awarded Master’s degree by University of Macau
    • Mr. Ivan LIU Chenyu, awarded Master’s degree by University of Macau
    • Ms. Lisa CHEN Yalin, awarded Master’s degree by University of Macau
    • Ms. Harper LI Xiaoqian, awarded Master’s degree by University of Macau