Associate Professor Dr Chang Chee Fei

AP Dr Chang Chee Fei

Associate Professor Dr Chang Chee Fei

  • Associate Professor
Department of Accounting, Finance and Economics
  • Ƶ Business School

Biography

Associate Professor Dr Chang Chee Fei is a Chartered Accountant, a fellow member of ACCA, and holds a doctoral degree in Finance. Before joining the academia, he has held key positions in financial and management reporting, internal control and compliances, management research and analysis, and general administration functions for several private and public listed firms, including a foreign direct investment setup.

Academic & Professional Qualifications

  • PhD in Finance, Universiti Putra Malaysia, Malaysia (2011)
  • MSc in Finance, University of Leicester, UK (2004)
  • ACCA, Association of Chartered Certified Accountants, UK (1999)

Research Interests

  • Latest development in domestic tax codes
  • Implications of tax policies and practices
  • International tax law on cross-border transactions

Teaching Areas

  • Taxation
  • Strategic Performance Measurement

Courses Taught

  • Advanced Taxation
  • Advanced Management Accounting
  • Malaysian Taxation System
  • Financial Accounting
  • Advanced Financial Accounting / Financial and Corporate Reporting 1
  • Corporate Finance – Theory & Practice / Finance & Corporate Reporting 2

Notable Publications

  1. Chang, C. F. and Ng, M. Y. (2025), “A Living Profession of Shifting Paradigms: Accounting's Evolution, Conflicts, and Future Challenges”, Vol 17, Issue 26, History of Accunting eJournal
  2. Chang, C. F. and Ng, M. Y. (2025), “Fiscal Resilience: The Case for Institutionalised Tax Measures and Policy Reforms for Climate-Affected SMEs in Malaysia”, Vol 13. Issue 91, Political Economy - Development: Fiscal & Monetary Policy eJournal
  3. Chang, C. F. and Ng, M. Y. (2025), “Malaysian Corporate Tax Landscape: A Guide to Compliance Under the Self-Assessment System”, Vol 24, Issue 56, Tax Law: International & Comparative Tax eJournal
  4. Chang, C.F. (2023), “Relieving Impacts of Climate Change-Inflicted Disasters on Small and Medium Enterprises Through Taxation Systems” funded by Institut Masa Depan Malaysia (MASA)
  5. Ng, M.Y. and Chang, C.F. (2022), “Advocacy of awareness towards hardship faced by women during flood”, research project in collaboration with Heriot-Watt University, funded by      Research Recovery Fund
  6. Chang, C. F. and Ng, M. Y. (2021), “Corporate Law of Malaysia: The Corporate Income Tax”, Social Science Research Network
  7. Chang, C. F. and Ng, M. Y. (2021), “Corporate Law of Malaysia: Accounting and Auditing of Corporate Accounts”, Social Science Research Network
  8. Chang, C. F. and Ng, M. Y. (2021), “Corporate Law of Malaysia: Share Capital & Capital Maintenance Rule for Businesses Operating in Malaysia”, Social Science Research Network
  9. Ng, M.Y. and Chang, C.F. (2020), “Climate linked disaster aid and relief for vulnerable families and women in Malaysia”, ongoing research project in collaboration with Heriot-Watt University, funded by Global Challenges Research Fund (GCRF) under the UK’s Official Development Assistance (ODA) commitment monitored by the OECD.
  10. Chang, C.F. and Ng, M.Y. (forthcoming), “Modern History of Accounting Standard-Setting” in Ariff, M. (Eds.), “Setting Accounting and Financial Standards for Islamic Finance: The Challenges”.
  11. Chang, C.F. and Ng, M.Y. (2019), “Accounting Standards Setting for the Profession: Historical Overview”, 2019 Foundation of Islamic Finance Conference.
  12. Chang, C.F., Ng, S.L. and Ng, M.Y. (2019), “Taxing Issues on Deferred Business Income” in Ariff, M. and Yeah, K.L. (Eds), “Malaysia’s Tax System: Issues, Challenges and Future Direction”, a project funded by Malaysian Tax Research Foundation of Chartered Institute of Tax Malaysia
  13. Chang, C.F. (2015), The Impact of Managerial Opportunism on Earnings Reliability, International Journal of Economics and Finance, Vol. 7, No. 10, pp 222-234
  14. Chang, C.F. (2015), The Informativeness of Comprehensive Income in Malaysia: A Test of CSR and DSR Conventions, European Journal of Accounting Auditing and Finance Research, Vol.3, No.8, pp 1-16
  15. Chang, C.F. (2008), Teaching Accounting to Learners with Diverse Intelligence. Working paper for Social Science Research Network/ Conference Proceeding for The Asia-Pacific Educational Research Association International Conference 2006 (Hong Kong).
  16. Chang, C.F. (2006), Measuring Performances in the Economist’s Way. Working paper for Social Science Research Network. 

Achievements & Accolades

  1. 2015 ‘Lecturer of the Night’ award

Professional Associations

  1. Chartered Accountant, The Malaysian Institute of Accountants
  2. Certified Public Accountant, The Malaysian Institute of Certified Public Accountants  
  3. Fellowship, The Association of Chartered Certified Accountants, United Kingdom