Chan Lyu

Macau University of Science and Technology

Assistant Professor

Avenida Wai Long

Taipa

Macau

SCHOLARLY PAPERS

4

DOWNLOADS

1,011

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (4)

1.

A Case Study of Voluntary Disclosure by Chinese Enterprises

Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Number of pages: 28 Posted: 25 Jul 2011
University of Macau - Faculty of Business Administration, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law, University of Macau and Macau University of Science and Technology
Downloads 566 (93,092)

Abstract:

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Voluntary disclosure, Corporate governance, Audit committee, Disclosure index, Firm-specific characteristic

2.

The Impact of Guanxi on Auditor Independence: Perceptions of Auditors and CFOs in Hong Kong

Law, Yuen and Lyu (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
Number of pages: 36 Posted: 19 Apr 2014
Philip Law, Chun Yip Yuen and Chan Lyu
University of Macau, University of Macau - Faculty of Business Administration and Macau University of Science and Technology
Downloads 227 (254,712)

Abstract:

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guanxi, auditor independence, client size, stewardship theory, rotation of audit firm

3.

Corporate Governance, Conservatism and Auditor Resignation

Number of pages: 29 Posted: 14 Apr 2017
Jiahui Liang and Chan Lyu
Macau University of Science and Technology (MUST), Student and Macau University of Science and Technology
Downloads 218 (264,650)
Citation 2

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Conservatism, Auditor Resignations, Corporate Governance

4.

Dysfunctional Auditing Behaviour: Empirical Evidence on Auditors' Behaviour in Macau

Desmond C.Y. Yuen, Philip K.F. Law, Chan Lyu, Jie Qi Guan (2013) "Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau". International Journal of Accounting and Information Management
Posted: 19 Nov 2013
University of Macau - Faculty of Business Administration, University of Macau, Macau University of Science and Technology and University of Macau

Abstract:

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Accounting, Auditors, Auditors' behaviour in Macau, Auditor's independence, China, Client's importance, Dysfunctional auditing behaviour, Employees turnover, Task complexity, Time budget pressure, Turnover intention