Dr. Phua Lian Kee
Position: Senior lecturer
Phone: (+604) 653 2758
Fax: (+604) 657 7448
PHUA LIAN KEE is a senior lecturer with more than 15 years of experience in teaching Accounting. She is currently a lecturer in Financial Accounting and Reporting at the School of Management, Univerisiti Sains Malaysia. She was appointed as the chief examiner for an accounting paper of a professional examination body from 2006 to 2009. She also serves as a member of the editorial board of AAM Journal of Accounting and Finance and has presented papers at national and international conferences. Her main research interest is in the areas of voluntary disclosure, issues on financial accounting and reporting and corporate governance.
Financial Accounting and Reporting, Voluntary Disclosure, Corporate Governance
- Project leader, USM Research University Grant, “Determining the capacity and capability of SMPs in Using and Providing e-Business to SMEs in NCER” (Feb 2008- Feb 2011).
- Project leader, USM Short Term Research Grant, “Factors affecting voluntary disclosure practices among Malaysian public listed companies over time” (Dec 2005-Dec 2007).
- Project member, Fundamental Research Grant Scheme (FRGS), “Toward a Balanced Accounting Education: Structuring Teaching for Harnessing Intellectual and Emotional Intelligence” (2008-2010).
Selected Publications in Journals and Conference Proceedings:
- Phua Lian Kee, Siti Nabiha Abd. Khalid, Chee Hong Kok, Adeline Lau & Cheng Chai Yu (2013), Internet Technologies Usage by Audit Firms in Malaysia, AAM Journal of Accounting and Finance, 9(1), 47-66. (Scopus).
- Doddy Setiawan, Lian Kee Phua (2013), Corporate Governance and Dividend Policy in Indonesia, Business Strategy Series, forthcoming. (Scopus).
- Doddy Setiawan, Lian Kee Phua, Hong Kok Chee (2013), CEO Turnover and Market Reaction in Indonesia, Indonesian Capital Market Review, 5(2).
- Noriah Che-Adam, Lian Kee, Phua & Fauziah Md Taib (2012), Determinants of Non-reporting of Social and Environmental Information by Malaysian Companies, Jurnal Pengurusan. 36(December 101-112 ( Scopus).
- Saiful, Phua Lian Kee & Hasnah Haron (2012), Corporate Governance and Corporate Transparency of Indonesian Listed Companies, The Indonesian Journal of Accounting Research, 15(2), 201-222.
- Setiawan, D., Tri Hananto, S., Phua, L.K. (2011). An analysis of market reaction to Chief Executive Officer turnover announcement in Indonesia: A trading volume approach. Journal of Business and Economics Research, 9(11), 63-72.
- Phua, L.K., K.Siti Nabiha, Chee, H.K., Lau, A.H.P., Cheng, C.Y. (2011). Perceptions of internet technologies usage by audit firms in Malaysia. International Conference on Applied Business Research, Nov 28-Dec 2, Johor Bahru, Malaysia.
- Subekti, I., Phua, L.K., Ahmad, Z. (2011). The impact of real earnings management on value relevance of earnings and book value equity: Evidence from Indonesia. The 9th Asian Academy of Management Conference 2011, Penang.
- Lok C.L., Phua, L.K. & Cheng, C.Y. (2011). Website Presence among SMEs – An Examination of Malaysian Evidence. 2nd International Accounting and Business Confernece 2011 (IABC 2011), 16-17 February, Johor Bahru, Malaysia.
- Cheng, C.Y., Phua, L.K. & Lok, C.L. (2011). Computer-generated audit working papers adoption. 4th International Colloquium on Business and Management Conference, Bangkok, Thailand, 24-27 January, 2011.
- Phua, L.K., Patel, C., Lau, Adeline H.P. (2010), Competitive Advantages of Audit Firms in the Era of International Financial Reporting Standards: An Analysis using the Resource-Based View of the Firm, 2010 International Conference on E-business, Management and Economics, Hong Kong.
- Chee, H.K., Phua, L.K., Lau, Adeline H.P., Siti Nabiha, A.K., Cheng, C.Y. (2010). Determinants of Internet Adoption in Malaysian Audit Firms, 2010 International Conference on E-business, Management and Economics, Hong Kong.
- Lau, Adeline H. P., & Phua, L. K. (2010). Transforming Learning Landscapes for Generation Y and Beyond. Paper presented at the 2010 International Conference on E-business, Management and Economics, 2010, Hong Kong.
- Puji Harto, Fauziah Md Taib & Phua L.K. (2010), The Relationship of Ownership Structure, Multiple Directorships and Related Party Transactions: Evidence from Two-Tier Corporate Governance System, 22nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, 7-10 Nov, Conference Proceedings
- Noriah Che-Adam, Lian Kee, Phua and Fauziah Md Taib (2009) Non-disclosure of Social and Environmental Information in a Separate Statement of Annual Reports by Malaysian Listed companies, The International Journal of Climate Change: Impact and Responses, 1(2), 3-17, available at http:www.climate-Journal.com. ISSN 1835-7156
- Lau, A. H.P. & Phua, L. K. (2009). Empowering Higher Order Thinking via Language and Transformative Learning, Sino-US English Teaching, V6, No 9.
- Noriah Che-Adam, Lian Kee, Phua and Fauziah Md Taib (2009) Determinants of Non-Reporting of Social & Environmental Information by Malaysian Companies: Empirical Evidence from the perspective of Proprietary Theory and Information Costs, 10th Annual Asian Academic Accounting Association 2009 Conference, Istanbul. Conference Proceedings
- Lau, Adeline H.P. & Phua Lian Kee (2008). Laying the Foundation for Creating Desirable Human Capital for the Challenging Business Environment of the 21st Century, Proceedings of the 7th International Conference of the Academy of HRD (Asia Chapter)
- Phua, L.K., Pillay, S.S. (2007). Variation of Voluntary Disclosure Amongst Malaysian Listed Companies over Time: An Investigation on Relevance and Reliability. 2007 Accounting Theory and Practice Conference, Taipei, Taiwan, Conference Proceedings (CD), 26 pages.
- Saiful, Phua, Lian Kee, Hasnah Haron (2007). The Impact of Family Voting Right on the Relationship between Board Structure and Shareholder Value. International Colloquium on Business & Management (ICBM), Bangkok, Thailand, Conference Proceedings.
Selected Publications in Books and Book Chapters:
- Phua Lian Kee & Daing Nasir Daing Ibrahim (2006), Introduction to Financial Accounting in Hasnah Haron (ed.) Accounting and Finance: Concepts, Principles and Techniques of Decision Making, Prentice Hall: Malaysia
- Phua Lian Kee & Daing Nasir Daing Ibrahim (2006), Recording Business Transactions in Hasnah Haron (ed.) Accounting and Finance: Concepts, Principles and Techniques of Decision Making, Prentice Hall: Malaysia
- Phua Lian Kee & Daing Nasir Daing Ibrahim (2006), The Accounting Cycle in Hasnah Haron (ed.) Accounting and Finance: Concepts, Principles and Techniques of Decision Making, Prentice Hall: Malaysia
- Phua Lian Kee & Daing Nasir Daing Ibrahim (2006), Preparing Financial Statements in Hasnah Haron (ed.) Accounting and Finance: Concepts, Principles and Techniques of Decision Making, Prentice Hall: Malaysia
- Visiting Scholar, University of Sydney, Sept – Dec 2009
- Visiting Fellow, Macquarie University, Jan – June 2010
- Chief Examiner for Financial Accounting, , ICSA International Qualifying Scheme, June 2006 to Dec 2008, The Malaysian Institute of Chartered Secretaries and Administratots (MAICSA)
- Associate editor for Asian Academy Management Journal of Accounting and Finance (AAMJAF)
- Committee member, The 6th Asian Academy of Management Conference
- Committee member, Review of Accounting Program in Institute of Higher Education (2006)
- Committee member, The 7th Asian Academy of Management Conference
- Committee member, The 2nd Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium
- Member, International Association for Accounting Education and Research.
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