Dr. LAW, Kin Fun, Philip

Assistant Professor of Accounting

 

Faculty of Business Administration
University of Macau
Avenida Padre Tomás Pereira, Taipa,
Macau, China.

Room: L214
Telephone: (853) 8397-4164
Fax: (853) 28838320
E-mail: PLaw@umac.mo

 

Academic Qualifications

 

·         Doctor of Business Administration Degree in Auditing, University of Newcastle, Australia, 2007

·         Master of Business Administration Degree, Heriot Watt University, Edinburgh, United Kingdom, 1997

·         Bachelor of Science Honours Degree in Accounting, University of Hull, United Kingdom, 1993.

 

Related Work Experience

 

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

 

Teaching

 

BBA Courses

·            Auditing I (ACCT 430)

·            Auditing II (ACCT 431)

·            Intermediate Accounting I (ACCT 306)

·            Intermediate Accounting II (ACCT 307)

·            Intermediate Accounting III (ACCT 308)

·            Principles of accounting (ACCT 201)

 

MBA Courses

·            MBA Accounting (IMBC 101)

·            MBA Corporate Governance (IMBC 111)

 

Research Interests

 

·            Auditor independence

·            Corporate governance

·            Public accounting profession

·            Accounting education

·            Professional ethics

·            Financial accounting reporting

·            Gaming industry

·            Behavioral research in auditing

 

Publications

 

1.         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.).

2.         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.)

3.         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.)

4.         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.)

5.         Law, P. (2010). “Gaming outcome of accountants, Macau evidence”, Management Research Review, Vol. 33, Fall/Winter. (Accepted and forthcoming).  (Emerald, U.K.)

6.         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, Fall/Winter. (Accepted and forthcoming).  (Emerald, U.K.)

 

Conference Presentations and Proceedings:

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.

 

Professional Society Memberships

 

·            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.

 

Research Grants

 

Doctor Degree research grant from the Research Committee, University of Macau, from 2004-2006.

 

Awards Received

 

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.

 

Macau Government Community Services

 

·            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.

 

Faculty of Business Administration

University of Macau