Assistant Professor in Accounting
Supervisory Committee Member
Academic Staff Association
  • PhD in Accountancy, Hong Kong Baptist Univ, Hong Kong, 2007
  • Assistant Professor, University of Macau
  • Assistant Professor, Hong Kong Baptist University
  • “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
  • Undergraduate Courses
    • Principles of Accounting (ACCT100)
    • Cost/Management Accounting (ACCT211,212)
    • Intermediate Accounting (ACCT210)
    • Advanced Financial Accounting (ACCT400)
    • Auditing (ACCT332)
    • 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)
  • 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
  • Financial Accounting
  • Auditing
  • Corporate Governance
  • Corporate Social Responsibility
  • Accounting in the Hospitality Industry
  1. Chu, Y., Li, X., Liu, M., and Ma, T. (2020) “Executive Compensation and Corporate Risk-Taking: Evidence from Private Loan Contracts”, Journal of Corporate Finance, V64, (ABS4)
  2. Zhang, H., Lin, Z., Liu, M., and Wang, K. (2020) “Customer Concentration and Over-investment”, Applied Economics incorporating Applied Financial Economics, V52:46, 5035-5045 (ABS2)
  3. Guan, J., Liu, M.(corresponding author), and Lau, Y. (2019), “Junket Operation: Macao’s Growing Pains or Stimulants?”, Journal of Gambling Business and Economics, V12(2): 3-23 (ABS1)
  4. Lin, X., Liu, M. (corresponding author), So, S., and Yuen D. (2019), “Corporate Social Responsibility, Firm Performance and Tax Risk”, Managerial Auditing Journal, V34(9): 1101-1130 (ABS2)
  5. Chen, D., Liu, M., Ma, T., Martin, X. (2017). “Customers’ Accounting Quality and Trade Credit”, Accounting Horizons, 31(3): 69-83 (ABS3)
  6. Lin, Z., Liu, M. (corresponding author), and Noronha, C., (2016), The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market”, Abacus, 52(3):568-609 (ABS3)
  7. 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
  8. Lin, Z. and Liu, M., (2013), “The Effects of Managerial Shareholding on Audit Fees: Evidence from Hong Kong”, International Journal of Auditing, 17:227-245 (ABS2)
  9. 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
  10. 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
  11. 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
  12. Lin, Z., Liu, M., and Wang, Z., (2009), “The Market Implications of Audit Quality and Auditor Switch: Evidence from China”, Journal of International Financial Management and Accounting, 20(1):35-78 (ABS2)
  13. Lin, Z. and Liu, M. (corresponding author), (2009), “The Determinants of Auditor Switching from the Perspective of Corporate Governance in China”, Corporate Governance: An International Review, 17(4):476–491 (ABS3)
  14. Lin, Z. and Liu, M., (2009), “The Impact of Corporate Governance on Auditor Choice — Evidence from China”, Journal of International Accounting, Auditing and Taxation, 18(1):44-59 (ABS3)
  15. Lin, Z., Liu, M., and Zhang, X., (2007), “The Development of Corporate Governance in China”, The Company Lawyer, 28(7):195-203
  16. Lin, Z., Xiong, X., and Liu, M., (2005), “Knowledge Base and Skill Development in Accounting Education: Evidence from China”, Journal of Accounting Education, 23:149-169 (ABS2)
  17. 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
  1. 蘇小恩,劉明,蕭志成(2019),”發展澳門會展,促進中葡貿易”, 《粤港澳大湾区理论与实践》
  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
  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
  • PhD Students
    • Ms. Shaorou Hu (Sharon), Principal Supervisor, University of Macau
    • Ms. Xuelian Li (Sheren), 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