个人简介

Academic QualificationsBBA in Accounting, University of Hawaii at Manoa, USA, 1992MACC in Accounting, University of Hawaii at Manoa, USA, 1993PhD in Accounting, University of Hong Kong, Hong Kong, 1999Certified Public Accountant in Accounting, Washington State, USA, 1996Related Working ExperiencesAssistant Dean (Student Affairs), 2016-CurrentPhD Supervisor, 2012- currentReviewer, Advances in Accounting, 2010-2013Chairman of the Review Panel of Associate of Applied Science (Accountancy) for the Hong Kong Institute of Education, 2009Associate 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.TeachingUndergraduate CoursesIntermediate 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 CoursesAdvanced Financial Reporting (ACCT621)Financial Reporting and Theory (ACCT712)

研究领域

Financial Repoting QualitiesAccounting and Real Earnings ManagementVoluntary Disclosures

近期论文

Mary Chai and Samuel Tung. 2002. The effect of earnings-announcement timing on earnings management. Journal of Business Finance and Accounting 29: 1337-1355.Selected Conference PapersChai, M.L.P., Lau, V.M.C. 2016. Disengagement effects on Bonding Theory. APIRA, Melbourne, Australia.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.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.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.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.Mary Chai. 2011. Is Profit Warning a Corporate Strategic Process? Proceedings of the 2011 AFAANZ Conference, Darwin, Australia.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.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.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.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.Selected Working Papers and Other PublicationsChai, 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.