Prof. CHAI, Lai Ping, Mary Associate Professor of Accounting Faculty of Business Administration University of Macau Avenida Padre Tomás Pereira, Taipa, Macau, China.	Room: L219 Telephone: (853) 8397-4169 Fax: (853) 28838320 E-mail: MaryChai@umac.mo
Academic Qualifications · 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
Related Work Experience · Teaching Assistant, (September 1992- August 1993) School of Accountancy, the University of Hawaii at Manoa · 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). · 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.
Teaching BBA Courses · Principles of Accounting I ( ACCT200) · Intermediate Accounting III (ACCT308) · Advanced Financial Accounting ( ACCT400) · Accounting Theory (ACCT401) · Design of Management Control Systems (ACCT402) · Design of Management Control Systems (ACCT 412) · Intermediate Accounting I (ACCT 306)
Research Interests · Accounting and Real Earnings Management · Voluntary Disclosures
Publications Journals, Books and Book Chapters 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. Conference Papers 1. 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. 2. 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. 3. 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. Working Papers and Other Publications 1. Mary Chai. 2008. The effect of profit warnings on substitution between real and accounting earnings management.(Under review by the Accounting and Business Research)
Grants and Awards 1. 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 2. 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 3. The effect of earnings-announcement timing on earnings management, funded by the Faculty Research Grant of the Hong Kong Baptist University,1999, Principal Investigator 4. Young Scholar Award 2001, University of Macau 5. Macau Foundation Scholarship, 1996-1999. 6. Asian Pacific Scholarship (Non-Resident Tuition Waiver), 1989-1992.
Professional Society Memberships · Accounting Consultant, Education and Youth Affairs Bureau of the Macau Special Administration Region Government, 2003 November to present. · Sub-committee member of the CRAC, Finance Services Bureau of the Macau Special Administration Region Government, 2002. · Member of the Consulting Committee on CPA examination of CRAC, Finance Services Bureau of the Macau Special Administration Region Government, 2001
Faculty of Business Administration University of Macau