Room 1.13, CP2
Short bio: Morris Ming Liu is an Associate Professor of Accounting at the University of Macau, where he also serves as Head of the Department of Accounting and Information Management. He is a Supervisory Committee Member of the Academic Staff Association. His research focuses on financial accounting, auditing, corporate governance, corporate social responsibility, and accounting in the hospitality and gaming industries. His latest publications explore topics such as abnormal audit fees, financial reporting quality, regulatory investigations, and the impact of customer concentration on financial decisions.https://scholar.google.com.tw/citations?user=anPViu8AAAAJ&hl=en
Abstract: Accounting is the measurement, processing, and communication of financial and non-financial information about economic entities. Researchers are developing theoretical models in the financial market, practitioners are applying innovated financial technologies, and curriculum has been constantly revised in response to the new developments. The recent improvements in information technology have gradually reduced costs of collecting data, leading to the emergence of startups in this business. This talk focuses on examination of how the big data era is influencing the market and research in accounting and finance.
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