Prof. Philip Kin Fun LAW

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

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

Contact Information

Room: E22-3067
Telephone: (853) 8822-4652
E-mail: plaw
  • Doctor of Business Administration Degree in Auditing, University of Newcastle, Australia
  • Master of Business Administration Degree, Heriot Watt University, Edinburgh, United Kingdom
  • Bachelor of Science Honours Degree in Accounting, University of Hull, United Kingdom

Substantial external auditing experiences in international Big 4 accounting firms and industry as:

1) Senior Auditor
Deloitte Touche Tohmatsu, Certified Public Accountants.
Ernst & Young, Certified Public Accountants.
PricewaterhouseCoopers, Certified Public Accountants.

2) Internal Audit Supervisor
Henderson Land Development Company

3) Audit and Compliance Manager
Securities and Futures Commission, Hong Kong

4) Audit Partner
Hong Kong Certified Public Accountants firm CPAs Limited

  • Undergraduate Courses
    • Auditing I (ACCT430 / ACCT332)
    • Auditing II (ACCT431)
    • Intermediate Accounting I (ACCT306)
    • Intermediate Accounting II (ACCT307)
    • Intermediate Accounting III (ACCT308)
    • Principles of Accounting (ACCT201)
    • Principles of Financial Accounting (ACCT100)
  • Graduate Courses
    • MBA Accounting (IMBC 101)
    • MBA Corporate Governance (IMBC 111)
  • Auditor independence
  • Corporate governance
  • Public accounting profession
  • Accounting education
  • Professional ethics
  • Financial accounting reporting
  • Gaming industry
  • Behavioral research in auditing
  • Doctor Degree research grant from the Research Committee, University of Macau, from 2004-2006.
  • Award the fourth place and a trophy for leading a team of FBA students in the Association of Chartered Certified Accountants- Inter- Tertiary Universities Competition held in Hong Kong in 2004.
  1. Law, P. (2017). A cross-cultural study of guanxi and auditor independence in two economies: Evidence from China and the United States. Applied Economics, 49(6). pp. 547-572.
  2. Law, P., Yuen, D. 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, 20(1). pp. 17-41.
  3. Law, P. and Yuen, D. (2016). Professional skepticism in two economies with cultural differences and the public interest: Evidence from China and the United States. Applied Economics, 48(2). pp. 89-106.
  4. Law, P., Yuen, D. and Tayles, M. (2015), “Exploring budgetary slack: the influence of organizational commitment and job-related tension”, Corporate Ownership and Control, Vol. 12, No. 2, pp. 623-635.
  5. Law, P., Yuen, D., Lyu, C. and Guan, J (2013) “Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau”, International Journal of Accounting and Information Management, Vol. 21, No. 3, pp.209-226. (Emerald, U.K.).
  6. Law, P., Yuen, D. and Lyu, C. (2013) “The impact of Guanxi on auditor independence: Perceptions of auditors and CFOs in Hong Kong”, Corporate Ownership and Control, Vol. 10, No. 2, pp. 685-699.
  7. Law, P. and Yuen, D. (2012). “A multilevel study of students’ motivations of studying accounting: implications for employers”, Education and Training, Vol. 54, No. 1 pp. 50-64. (Emerald, U.K.). (Ranked A+ in UM-FED and Australian ERA Journal list)
  8. Law, P. (2011). “Corporate governance and no fraud occurrence in organizations: Hong Kong evidence”, Managerial Auditing Journal, Vol. 26 No. 6, pp. 501-518. (Emerald, U.K.).
  9. Law, P. (2011), “Auditor independence and the public interest: Evidence from Hong Kong”, Research in Accounting Regulation, Vol. 23 No. 1, pp. 83-84 (Elsevier).
  10. Law, P. (2011), “Audit regulatory reform with a refined stakeholder model to enhance corporate governance: Hong Kong evidence”, Corporate Governance, An International Journal of Business in Society Vol. 11 No. 2, pp. 123-135.  (Emerald, U.K.)
  11. Law, P. and Yuen, D. (2011), “Empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong, Managerial Auditing Journal, Vol. 26 No. 9, pp. 760-777. (Emerald, U.K.).
  12. Law, P. and Lei, A. (2011), “Is there a difference between well-informed laypersons’ and auditors’ perceptions of auditor independence: Hong Kong evidence”, International Journal of Accounting and Finance, Vol. 3 No. 1, pp. 87-107. (Inderscience).
  13. Law, P. (2010). “Examination of the actual turnover decisions of female auditors in public accounting”, Managerial Auditing Journal, Vol. 25 No. 5, pp.484-502. (Emerald, U.K.).
  14. Law, P. and Yuen, D. (2010) “Employment by clients of former CPAs from different non audit services departments on auditor independence”, Corporate Ownership and Control, Vol. 7 No. 4, pp.153-169.
  15. Law, P. (2010). “A Theory of Reasoned Action model of accounting students’ career choice in public accounting practices in the post Enron”, Journal of Applied Accounting Research, Vol. 11. No. 1, pp. 58-73.  (Emerald, U.K.)
  16. Law, P. (2010). “CPAs’ employment with former audit client and auditor independence in the post Enron Era”, Managerial Auditing Journal, Vol. 25 No. 3, pp.240-258. (Emerald, U.K.).
  17. Law, P. (2010). “The influence of the types of NASs provisions and gifts hospitality on auditor independence”, International Journal of Accounting and Information Management, Vol. 18 No. 2, pp.105-117.  (Emerald, U.K.).
  18. Law, P. (2010). “Gaming outcome of accountants and the human capital theory, Macau evidence”, Management Research Review, Vol. 33 No. 12, pp.1174-1186.  (Emerald, U.K.).
  19. Law, P. (2009). “Advancement to partnership in public accounting firms in Hong Kong”, Managerial Auditing Journal, Vol. 24 No. 8, pp.792-805. (Emerald, U.K.).
  20. Law, P. and Hung, J. (2009). “Factors influencing Hong Kong CPAs entrepreneurship in the accounting profession”, Journal of Human Resource Costing and Accounting, Vol. 13 No.1, pp. 29-45. (Emerald, U.K.).
  21. Law, P. (2008). “An empirical comparison of non-Big 4 and Big 4 auditors’ perceptions of auditor independence”, Managerial Auditing Journal, Vol. 23 No. 9, pp.917-934. (Emerald, U.K.).
  22. Law, P. (2008). “Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model”, Asian Review of Accounting, Vol. 16 No. 2, pp. 160-178. (Emerald, U.K.).
  1. Law, P. (2009). “The influence of non audit services on auditor independence”, Proceedings of the Accounting and Finance Association of Australia and New Zealand Annual Conference (AFAANZ), 4-7 July, Adelaide, Australia.
  2. Law, P. (2007). “Perceptions of auditor independence after Enron debacle,” Proceedings of the Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), 8-10 July, Auckland, New Zealand.
  3. Law, P. (2007). “Employment issues on perceptions of auditor independence,” Emerging Scholars’ Colloquium-Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), 6-7July, Auckland University of Technology, New Zealand.
  4. Law, P. (2006). “Accounting issues for Initial Public Offerings (IPO) Listings,” Association of Chartered Certified Accountants (ACCA) Annual Conference, May, Hong Kong.
  • Certified Public Accountant, HK of The Hong Kong Institute of Certified Public Accountants, HK.
  • Chartered Certified Accountant, UK of The Association of Chartered Certified Accountants, UK.
  • Chartered Management Accountant, UK of  The Chartered Institute of Management Accountants, UK.
  • International Accountant, UK of  The Association of International Accountants, UK.
  • Certified Fraud Examiner, USA of  The Association of Certified Fraud Examiners, USA.
  • Certified Financial Services Auditor, USA of The Institute of Internal Auditors, USA.
  • Committee Member -Macau Certified Public Accountants (CPA) accounting examinations for the DSF Department of the Macau Government since 2003 to present.
  • Examiner -Macau Certified Public Accountants (CPA) accounting examinations for the DSF Department of the Macau Government since 2003 to present.