Dr. Lok Char Lee

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Position: Senior  Lecturer

Academic Qualifications:

C.A. (M), ACMA (UK), CGMA(UK), FTII (M)
Doctor of Philosophy in Corporate Governance, Universiti Sains Malaysia
Master of Science in Information Technology, Universiti Sains Malaysia
Bachelor of Accounting (Hons), University of Malaya (Malaysia)

Contacts:

Room: E47-C-1-04
Phone: (+604) 653 2756
Fax: (+604) 657 7448
Email: lokcl@usm.my


Biodata:

Lok Char Lee, PhD is a financial consultant specialising in business reporting, cost management, information systems and corporate governance. Dr. Lok is a chartered accountant registered with the Malaysian Institute of Accountants (MIA), a member of the Chartered Institute of Management Accountants (CIMA), a Chartered Global Management Accountant (CGMA) and a Fellow of the Chartered Tax Institute of Malaysia (CTIM). He holds a Bachelor of Accounting (Hons) degree from the University of Malaya, a Master of Science in Information Technology and a Doctor of Philosophy in Corporate Governance from Universiti Sains Malaysia.

Dr. Lok has more than 25 years of working experience and obtained his accounting and finance experience while working as a statutory auditor and tax consultant in various local and international auditing firms. His financial experience encompassed various accounting, auditing, costing and taxation aspects for clients ranging from small medium enterprises to multinational companies which consist of manufacturing, trading, property development, construction and financial institutions. Dr. Lok is a certified HRDF trainer in providing Continuing Professional Development (CPD) programmes for more than 18 years. Dr. Lok also conducted courses for candidates sitting for professional examinations such as CIMA, ACCA and CAANZ and is also an examiner and reviewer for professional papers.

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Research Area:

Finance Accounting, Corporate Governance, Risk Management, Entrepreneurship

Research Project:

On-going Research:

Completed Research:

1. Accounting for Venture Capital Firms in Malaysia, Research Grant from Malaysian Venture Capital Management Bhd (MAVCAP), Co-research with Professor Dr. Hasnah Haji Haron, and Loo Hooi Beng, Universiti Sains Malaysia, 2005
2. Quality Service Delivery of Non Audit Services and Compliance with International Standards on Quality Control (ISQC) of Small Medium Practitioners and Its Relationship to Satisfaction and Non Audit Fees: Perception of SMEs, Research Grant for Niche Area (Research University), Co-research with Professor Dr. Hasnah Haji Haron, Associate Professor Dr. Ishak Ismail and Dr. Sofri Yahya, Universiti Sains Malaysia, June 2008 to May 2010
3. Compliance with International Financial Reporting Standard for Small and Medium-Sixed Entities (SMEs), Research Grant for Niche Area (Research University)
4. Co-research with Dr. Sofri Yahya, Professor Dr. Hasnah Haji Haron and Associate Professor Dr. Ishak Ismail, Universiti Sains Malaysia, June 2008 to May 2010

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Selected Publications in Journals:

1. Datin Hasnah Haron, Sofri Yahya, Yuvaraj a/l Ganesan, Dato’ Ishak Ismail, Lok Char Lee and Dato’ Daing Nasir Ibrahim, 2012, “Quality control practices, service quality and customers’ satisfaction: The case of non-audit services provided by SMPs to SMEs in Malaysia,” African Journal of Business Management.Abdul Wahab, Effiezal Aswadi, Haron, Hasnah, Yahya, Sofri and Lok, Char Lee, (2011), Does Corporate Governance Matter? Evidence from Related Party Transactions in Malaysia, Advances in Financial Economics.
2. (b)Cheng Chai Yu and Lok Char Lee, Does Leverage Influence Choice of Auditor? Evidence From Malaysian Second Board Companies. International Conference on Business, Accounting, Finance and Economics (BAFE) 2013.
3. Lok Char Lee, Phua Lian Kee, Cheng Chai Yu, (2011), Website Presence Among SMEs - An Examination of Malaysian Evidence, 2nd International Accounting And Business Conference 2011, The Puteri Pacific Hotel, Johor Bahru.
4. Cheng Chai Yu, Phua Lian Kee, Lok Char Lee, (2011), Computer-Generated Audit Working Papers Adoption: An Empirical Study Of Malaysian Audit Firms, 4th International Colloquium on Business & Management, Ramada D'MA Hotel, Bangkok, Thailand.
5. Hasnah Haron, Ishak Ismail, Sofri Yahya, Lok Char Lee, Yuvaraj Ganesan, Universiti Sains Malaysia and Daing Nasir Ibrahim, Universiti Malaysia Pahang, (2011), Quality Control and Level of Non-Audit Fees of Small Medium Practioners, THE 9TH AAM INTERNATIONAL CONFERENCE 2011, Parkroyal Hotel, Pulau Pinang
6. Cheng Chai Yu, Phua Lian Kee, Lok Char Lee, Universiti Sains Malysia , 2011, Adopters and Non-Adopters of Computer-Generated Audit Working Papers, THE 9TH AAM INTERNATIONAL CONFERENCE 2011, Parkroyal Hotel, Pulau Pinang
7. Hasnah Haron, Lok Char Lee, Ishak Ismail, Danizah Bt Che Din and  Noor Amali Hanif Abu Bakar (2009) Quality Control of Service Provider: Perception of SMEs in Malaysia, The 8th Asian Academy of Management International Conference.
8. Hasnah Haron, Daing Nasir Ibrahim, Ishak Ismail, Sofri Yahya, Lok Char Lee,  Noor Amali Hanif Abu Bakar and Yuvaraj Ganesan (2009) Quality of Non-Assurance of Small Medium Practitioners and Its Influence on Audit Fees, The 8th Asian Academy of Management International Conference.

Selected Publications in Books and Book Chapters:

1. Teaching Module for Cost and Management Accounting, Course Material, Wawasan Open University
2. Lok Char Lee (2010), Advanced Financial Accounting and Reporting, BAC 306/05, Course Material, Wawasan Open University
3. Puan Sri Datin Dr Mary Lee, Hasnah Haron, Ishak Ismail, Mohd. Hassan Che Haat, Norlela Zaini, Tong Seuk Ying, Lok Char Lee, Mohd Farook Nasar (2009) Principles and Contemporary Issues in Internal Auditing, 2nd Edition, McGraw Hill (Malaysia) Sdn. Bhd.
4. Puan Sri Datin Dr Mary Lee, Hasnah Haron, Ishak Ismail, Mohd. Hassan Che Haat, Norlela Zaini, Tong Seuk Ying, Lok Char Lee, Mohd Farook Nasar (2008) Principles and Contemporary Issues in Internal Auditing, McGraw Hill (Malaysia) Sdn. Bhd.

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Collaboration:

1. Speaker and Panel for Training Workshop on Technopreneurship for Gulf Countries 29 September – 3 October 2013, Kuwait City, Kuwait.
2. Speaker and Panel for ISTIC - Future University - IDB Training Workshop on Technopreneurship, 2 – 6 December 2012, Khartoum, Sudan.
3. Coordinator for Malaysian Institute of Certified Public Accountants (MICPA)
4. Advocate for Chartered Institute of Management Accountants (CIMA)
5. Course Speaker and Business Proposal Panel for Technopreneurship Knowledge Transfer Program organised by ISTIC and USAINS, 2011.
6. Course Speaker for Technopreneurship Knowledge Transfer Program organised by ISTIC and USAINS, 2010.
7. Facilitator for Entrepreneurship Pragram organized by FMM and Northern Corridor Implementation Authority, 2010.
8. Focus Session Leader for MICPA – ICAA professional examination.

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Others:

Awards:

Memberships:

1. Chartered Institute of Management Accountants (CIMA) (UK)
2. Malaysian Institute of Accountants (MIA)
3. Chartered Global Management Accountant (CGMA)
4. Chartered Tax Institute of Malaysia (CTIM)

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