Chee Kwong Lau
Associate Professor of Corporate Reporting and Financing, Faculty of Social Sciences
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Biography
Dr Lau is an Associate Professor of Accounting in the University of Nottingham Malaysia Campus. He specializes in International Financial Reporting Standards (IFRS) for corporate reporting. Dr Lau's current research interest focuses on IFRS and reporting practices. Dr Lau holds a Doctorate of Philosophy (PhD) in Accounting. His doctorate study specializes in the financial reporting of intangible assets. He also holds a Master of Business Administration (MBA) and a Bachelor of Business Administration (BBA), both specialize in Finance.
Dr Lau is a member of the following professional and regulatory bodies:
- Fellow member, the Association of Chartered Certified Accountants (FCCA)
- Chartered Accountant, the Malaysian Institute of Accountants (CA)
He served as a member of the Issues Committee, the Malaysian Accounting Standards Board (MASB) from 2008-2013. The committee is responsible for reviewing accounting issues in Malaysia that have received or are likely to receive divergent views in interpretation and to provide recommendations to the MASB for decision.
Dr Lau's past working experiences, prior to joining the University of Nottingham Malaysia, include:
- 8 years of industrial exposures with a reputable banking group
- 12 years of teaching and academic administrative experiences with a private university
Teaching Summary
Dr Lau specializes in teaching International Financial Reporting Standards (IFRS). He teaches modules and courses in financial accounting, corporate reporting and corporate financing in academic… read more
Research Summary
Dr Lau's current research interest focuses on IFRS and reporting practices. His research areas in IFRS include financial reporting of financial instruments, IFRS convergence, decision usefulness of… read more
Dr Lau specializes in teaching International Financial Reporting Standards (IFRS). He teaches modules and courses in financial accounting, corporate reporting and corporate financing in academic programmes and professional examinations. He also supervises students undertaking master and doctorate research.
Dr Lau currently teaches both undergraduate and postgraduate students at the University of Nottingham Malaysia Campus. The modules he teaches include:
- Advanced Financial Reporting (undergraduate)
- Financial Analysis (undergraduate)
- Accounting and Finance (MBA)
- Financial Accounting and Reporting (MSc Professional Accountancy)
- Corporate Reporting (MSc Professional Accountancy)
The modules and courses he taught in the past, prior to joining the University of Nottingham Malaysia Campus, include:
Undergraduate
- Advanced Financial Accounting
- Advanced Corporate Reporting
- Accounting Theory and Practices
- Corporate Finance
Postgraduate
- Accounting for Managers
- Financial Resources Management
- Management Control Systems
- Finance and Accounting for Business Decisions
- Corporate Finance
- Business Accounting and Finance
Professional examinations (ACCA and CFA)
- ACCA Strategic Business Reporting
- ACCA P2 Corporate Reporting
- ACCA 3.6 Advanced Corporate Reporting
- ACCA F7 Financial Reporting
- ACCA 2.5 Financial Reporting
- CFA Level 2 Financial Reporting and Analysis
- CFA Level 1 Financial Reporting and Analysis
Dr Lau also provides corporate training courses. His corporate training clients include public listed companies, banks and financial institutions, regulators as well as Government bodies. His corporate training courses, both public and in-house, include:
- International Financial Reporting Standards (public course for MIA)
- Malaysian Financial Reporting Standards (public course for MIA)
- Financial reporting for financial instruments
- Financial reporting for staff benefits
- Financial reporting for intangible resources
- Financial reporting for tangible resources
- Financial reporting for groups (public course for MIA)
- IFRS/IFRIC updates and convergence
- Financial statement analysis and accounting shenanigans (public course for MIA)
- IFRS for Accounting Academics (public course for MIA)
- Corporate financing and reporting (public course for MIA)
- Accounting and finance for board members and senior management (public course for NUBS)
- Malaysian Private Entities Reporting Standards (public course for MIA)
- Sustainability Reporting (public course for MIA)
Current Research
Dr Lau's current research interest focuses on IFRS and reporting practices. His research areas in IFRS include financial reporting of financial instruments, IFRS convergence, decision usefulness of financial reporting, earnings management, international classification of accounting models and capital market-based accounting and financial reporting research. Dr Lau is currently involved in the following research projects:
- Voluntarily early adoption of IFRS 9 Financial Instruments
- Earnings management evidence in the IFRS era
- Fraudulent financial reporting
- Segmental disclosures and usefulness
- Derivative use and firm performance
- Financial reporting of property developers
- Business sustainability reporting and economic consequences (funded by FRGS 2013/2016)
- Reporting intellectual capital (funded by FRGS 2014/2017)
- Developing a measure-to-manage concept approach for sustainable development (funded by FRGS 2021/2024)
- First time adoption of IPSAS: Challenges and practical considerations (funded by IPSASB 2021/22)
Past Research
Dr Lau's past research areas include:
- Value relevance and decision usefulness of financial reporting and accounting information
- Financial reporting of intangible assets
- Brand assets reporting
- Cash flows reporting
- Balanced scorecard and performance management
- Commercialization of microfinance funding in Malaysia (funded by FRGS 2010/2012)
- IFRIC 15, revenue recognition and firm value
Future Research
Dr Lau will continue expanding his current research interests from an international perspective. This perspective is timely under the international convergence of financial reporting. In addition, he will also move his research direction towards the following research areas:
- IFRS for SMEs
- Financial reporting issues in the developing countries and transitional economies.
- Corporate financing and reporting
- Derivative use and bank performance
Potential postgraduate students interested in undertaking research in financial accounting and reporting, especially in IFRS, are welcome writing to Dr Lau at Lau.CheeKwong@nottingham.edu.my.