Ling Lei Lisic

Virginia Tech - Pamplin College of Business

Professor

3007 Pamplin Hall

Blacksburg, VA 24061

United States

  • Virginia Tech - Pamplin College of Business

SCHOLARLY PAPERS

34

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13,303

TOTAL CITATIONS
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Top 6,636

in Total Papers Citations

207

Scholarly Papers (34)

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1.

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

Contemporary Accounting Research, Vol. 33, Issue 3, pp.1199-1237, 2016
Number of pages: 71 Posted: 09 May 2012 Last Revised: 11 Dec 2018
Ling Lei Lisic, Terry L. Neal, Ivy Zhang and Yan Zhang
Virginia Tech - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 1,292 (34,353)
Citation 28

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CEO power, audit committee, financial expertise, internal control

2.

Is Enhanced Audit Quality Associated with Greater Real Earnings Management?

Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011
Number of pages: 46 Posted: 04 Aug 2011 Last Revised: 18 Feb 2013
Wuchun Chi, Ling Lei Lisic and Mikhail Pevzner
National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - Pamplin College of Business and University of Baltimore - Merrick School of Business
Downloads 1,140 (41,341)
Citation 10

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real earnings management, audit quality, industry expertise, auditor tenure, audit fees

3.

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras

Contemporary Accounting Research, Volume 36, Issue 2, Pages 1028-1054, 2019
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 29 May 2019
Ling Lei Lisic, Linda A. Myers, Robert J. Pawlewicz and Timothy A. Seidel
Virginia Tech - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Richmond - Accounting and Brigham Young University
Downloads 931 (54,862)
Citation 15

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accounting firms, audit quality, consulting services, nonaudit services

4.

Executive Overconfidence and Compensation Structure

Journal of Financial Economics (JFE), Vol. 119, Issue 3, pp.533-558, 2016. , Institute of Global Finance Working Paper No. 4
Number of pages: 61 Posted: 28 Mar 2014 Last Revised: 20 Mar 2016
Mark Humphery-Jenner, Mark Humphery-Jenner, Ling Lei Lisic, Vikram K. Nanda and Sabatino Silveri
University of New South Wales (UNSW)UNSW Business School, Virginia Tech - Pamplin College of Business, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics and University of Memphis - Fogelman College of Business and Economics
Downloads 878 (59,433)
Citation 15

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Overconfidence, Compensation Structure, Incentive Compensation

5.

Accounting Fraud, Auditing and the Role of Government Sanctions in China

Journal of Business Research, Vol. 68, Issue 6, pp.1186-1195, 2015
Number of pages: 42 Posted: 01 Mar 2014 Last Revised: 12 Mar 2015
Ling Lei Lisic, Sabatino Silveri, Yanheng Song and Kun Wang
Virginia Tech - Pamplin College of Business, University of Memphis - Fogelman College of Business and Economics, Zhejiang University and Tsinghua University
Downloads 875 (59,746)
Citation 6

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auditor size, financial statement fraud, government sanction, corporate governance

6.

Determinants of Audit Staff Turnover: Evidence from Taiwan

International Journal of Auditing, Vol. 17, Issue 1, pp.100-112, 2013
Number of pages: 26 Posted: 05 May 2012 Last Revised: 18 Feb 2013
Wuchun Chi, Linda Hughen, Chan-Jane Lin and Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting, Independent, National Taiwan University - College of Management and Virginia Tech - Pamplin College of Business
Downloads 776 (70,201)
Citation 1

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auditor turnover, public accounting, gender, accounting education, survival analysis

7.

Does Gender and Ethnic Diversity among Audit Partners Influence Office-Level Audit Personnel Retention and Audit Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 11 May 2020 Last Revised: 30 Apr 2023
Eric Condie, Ling Lei Lisic, Timothy A. Seidel, J. Mike Truelson and Ally Zimmerman
Georgia Institute of Technology, Virginia Tech - Pamplin College of Business, Brigham Young University, Mississippi State University and Florida State University - Department of Accounting
Downloads 760 (72,189)
Citation 1

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diversity, leadership, audit quality, audit offices, audit partners, audit fees

8.

Technology Spillover and Corporate Technology Disclosures

Number of pages: 54 Posted: 06 Feb 2016 Last Revised: 09 Mar 2019
Michael Ettredge, Feng Guo, Ling Lei Lisic and Kevin Tseng
University of Kansas - Accounting and Information Systems Area, Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business and The Chinese University of Hong Kong (CUHK) - CUHK Business School
Downloads 704 (79,741)
Citation 4

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disclosure, technology, knowledge spillover, proprietary costs, redaction

9.

Client Importance and Audit Partner Independence

Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012
Number of pages: 44 Posted: 09 Aug 2010 Last Revised: 18 Feb 2014
Wuchun Chi, Edward B. Douthett and Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting, George Mason University - School of Business and Virginia Tech - Pamplin College of Business
Downloads 660 (86,549)
Citation 20

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client importance, audit partner, auditor independence, listed, Big N

10.

Commitment to Social Good and Insider Trading

Journal of Accounting & Economics (JAE), Vol. 57, Issue 2-3, pp.149-175, 2014
Number of pages: 58 Posted: 03 Sep 2012 Last Revised: 10 Dec 2018
Feng Gao, Ling Lei Lisic and Ivy Zhang
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Virginia Tech - Pamplin College of Business and University of California, Riverside
Downloads 654 (87,566)
Citation 77

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corporate social responsibility, insider trading

11.

SEC Comment Letters on Form S-4 and M&A Accounting Quality

Review of Accounting Studies 28 (2): 862-909.
Number of pages: 65 Posted: 21 Feb 2019 Last Revised: 31 May 2023
Bret A. Johnson, Ling Lei Lisic, Joon Seok Moon and Mengmeng Wang
George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business, California State University, Northridge and University of North Carolina (UNC) at Greensboro
Downloads 623 (93,168)
Citation 3

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SEC, Comment Letter, M&A, S-4, Accounting Quality

12.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

The Accounting Review 96 (4): 289-314.
Number of pages: 54 Posted: 25 Apr 2019 Last Revised: 31 May 2023
James C. Hansen, Ling Lei Lisic, Timothy A. Seidel and Michael S. Wilkins
Weber State University Goddard School of Business and Economics, Virginia Tech - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 591 (99,685)
Citation 8

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audit committee, accounting expertise, credence goods theory

13.

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Downloads 502 (122,158)

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Vol. 36, No. 4, 2019
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 20 Dec 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Tech - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 502 (120,609)

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Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Tech - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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audit committee, accounting expertise, audit quality, internal control, auditor dismissal

14.

The Impact of Information Technology on Stock Price Crash Risk: Evidence from the EDGAR Implementation

Number of pages: 47 Posted: 09 Sep 2019
Feng Guo, Ling Lei Lisic, Michael D. Stuart and Chong Wang
Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Oklahoma State University - Stillwater - Spears School of Business and Hong Kong Polytechnic University - Faculty of Business
Downloads 498 (123,335)
Citation 4

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Information technology, EDGAR, stock price crash risk

15.

Corporate Social Performance and Managerial Labor Market

Number of pages: 47 Posted: 21 Jan 2020 Last Revised: 29 Jun 2021
Xin Dai, Feng Gao, Ling Lei Lisic and Ivy Zhang
Drexel University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Virginia Tech - Pamplin College of Business and University of California, Riverside
Downloads 485 (127,301)
Citation 1

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Managerial labor market, Corporate social responsibility (CSR), Environmental, social, and governance (ESG), CEO turnover

16.

Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees

Journal of Accounting, Auditing and Finance, Vol. 29, Issue 3, pp.340-366, 2014
Number of pages: 46 Posted: 22 Sep 2012 Last Revised: 28 Jun 2014
Ling Lei Lisic
Virginia Tech - Pamplin College of Business
Downloads 409 (155,658)
Citation 1

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audit committee, corporate governance, earnings management, non-audit fees, tax expense

17.

The Consequences of Providing Lower Quality Audits at the Engagement Partner Level

Journal of International Accounting Research 18 (3): 63-82 (2019)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 08 Dec 2019
Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel
National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 302 (217,115)
Citation 11

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engagement partners, reputational consequences, restatements

18.

Stock Market Reaction to Green Vehicle Innovation

Production and Operations Management, Vol. 22, Issue 4, pp.976-990, 2013
Number of pages: 40 Posted: 02 Apr 2012 Last Revised: 17 Jul 2014
Sulin Ba, Ling Lei Lisic, Qindong Liu and Jan Stallaert
University of Connecticut School of Business, Virginia Tech - Pamplin College of Business, Dow Chemical Portfolio Investments and University of Connecticut - School of Business
Downloads 289 (227,469)

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Automobile Industry, Corporate Sustainability, Event Study, Green Innovation, New Product Development

19.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

Number of pages: 70 Posted: 08 Sep 2017 Last Revised: 10 Mar 2021
Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel
National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 284 (231,657)

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audit quality, engagement partners, audit partners, audit fee pressure

20.

Big 4 Auditors, Litigation Risk, and Disclosure Tone

Number of pages: 46 Posted: 14 Jul 2017 Last Revised: 05 May 2020
Keith Czerney, Ling Lei Lisic, Biyu Wu and Ivy Zhang
University of Missouri-Columbia, Virginia Tech - Pamplin College of Business, University of Nebraska-Lincoln and University of California, Riverside
Downloads 272 (242,214)

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Big 4 audit, Tone, Disclosure, Footnotes, Litigation risk

21.

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Downloads 213 (308,096)
Citation 1

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Number of pages: 64 Posted: 06 Nov 2020 Last Revised: 07 Dec 2021
Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Ally Zimmerman
Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting
Downloads 213 (306,687)
Citation 1

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Accounting, Organizations and Society 100 (101331): 1-23.
Posted: 07 Dec 2021 Last Revised: 31 May 2023
Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Ally Zimmerman
Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

22.

Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China

Journal of Accounting and Public Policy, Vol. 32, Issue 2, pp. 176–187, 2013
Number of pages: 28 Posted: 13 Dec 2012 Last Revised: 03 Apr 2013
Wuchun Chi, Ling Lei Lisic, Xiaohai Long and Kun Wang
National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - Pamplin College of Business, Independent and Tsinghua University
Downloads 165 (388,706)
Citation 1

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audit quality, auditor independence, China, regulation, state-owned enterprise

23.

Turning on A Virtuous Cycle across Corporations: The Diversity Spillover Effect through Female Leadership Exposure

The Wharton School Research Paper
Posted: 03 Mar 2025 Last Revised: 15 May 2025
Lili Dai, Rui Dai, Ling Lei Lisic and Zihang Peng
University of New South Wales (UNSW), Wharton Research Data Services (WRDS), Virginia Tech - Pamplin College of Business and University of New South Wales (UNSW)

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Diversity, Spillover, Female leadership

24.

Common Auditors in Supply Chain Relationships and the Provision of Trade Credit

Posted: 18 Dec 2024 Last Revised: 28 Dec 2024
Ling Lei Lisic, Qiliang Liu, Timothy A. Seidel, Hanzhong Shi, Angie Wang and Ally Zimmerman
Virginia Tech - Pamplin College of Business, Jiangxi University of Finance and Economics, Brigham Young University, Huazhong University of Science and Technology, The Hong Kong Polytechnic University - School of Accounting and Finance and Florida State University - Department of Accounting

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trade credit, shared auditors, common auditors, intermediaries, supply chain, suppliers, customers

25.

The Benefits of ESG Report Comparability

Posted: 23 Jun 2024
Jing-Chi (George) Chen, Feng Gao, Lijun (Gillian) Lei and Ling Lei Lisic
University of Memphis - Fogelman College of Business and Economics, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, University of North Carolina at Greensboro and Virginia Tech - Pamplin College of Business

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ESG, CSR, Comparability, ESG disagreement, Shareholder activism

26.

Do Perceptions of Audit Partners’ Trustworthiness Matter?

Posted: 01 Apr 2024
Ru Gao, Ling Lei Lisic, Timothy A. Seidel and Ray Wang
The University of Queensland, Virginia Tech - Pamplin College of Business, Brigham Young University and Independent

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audit partner facial trustworthiness; perceived trustworthiness; audit market share; audit efficiency; audit quality

27.

Corporate Social Performance and the Managerial Labor Market

Review of Accounting Studies 28 (1): 307-339.
Posted: 13 Sep 2021 Last Revised: 31 May 2023
Xin Dai, Feng Gao, Ling Lei Lisic and Ivy Zhang
Drexel University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Virginia Tech - Pamplin College of Business and University of California, Riverside

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Managerial labor market, Corporate social responsibility (CSR), Environmental, social, and governance (ESG), CEO turnover

28.

Do Audit Firms’ Financial Statements Provide Information about Audit Quality?

Posted: 08 Jul 2021 Last Revised: 30 Aug 2022
Shaohua He, Ling Lei Lisic, Liang Tan and K. Philip Wang
Lancaster University, Virginia Tech - Pamplin College of Business, Virginia Polytechnic Institute & State University and University of Florida - Fisher School of Accounting

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audit firms, audit quality, financial statements, human capital, workplace environment, technologies, litigation provision

29.

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Downloads 0 (1,339,792)

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Posted: 21 Feb 2019 Last Revised: 08 Dec 2019
Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou and Ying Zhou
Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Tech - Department of Accounting and Information Systems and University of Connecticut

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Audit partner performance, Arthur Andersen, audit quality, personal experience

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2022 Last Revised: 19 Jul 2022
Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou and Ying Zhou
Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Tech - Department of Accounting and Information Systems and University of Connecticut

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audit partner performance, Arthur Andersen, audit quality, personal experience

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Contemporary Accounting Research 39 (3): 1986-2022, 2022
Posted: 02 Jun 2023
Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou and Ying Zhou
Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Tech - Department of Accounting and Information Systems and University of Connecticut

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audit partner performance, Arthur Andersen, audit quality, personal experience

30.

Enforcement of Non-Compete Agreements, Outside Employment Opportunities, and Insider Trading

Contemporary Accounting Research 40 (2): 759-1513.
Posted: 16 Dec 2017 Last Revised: 31 May 2023
Bo Gao, Feng Guo, Ling Lei Lisic and Thomas C. Omer
University of Texas at El Paso, Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business and University of Nebraska at Lincoln - School of Accountancy

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non-compete, labor mobility, insider trading, career concern, job termination

31.

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Downloads 0 (1,339,792)

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Vol. 37, No. 2, 2020: 917-944
Posted: 10 Apr 2016 Last Revised: 22 Jun 2020
Lauren M. Cunningham, Bret A. Johnson, E. Scott Johnson and Ling Lei Lisic
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Vanderbilt University and Virginia Tech - Pamplin College of Business

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accruals-based earnings management; comment letter; filing review process; real earnings management; SEC

The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
Lauren M. Cunningham, Bret A. Johnson, E. Scott Johnson and Ling Lei Lisic
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Vanderbilt University and Virginia Tech - Pamplin College of Business

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accruals-based earnings management, comment letter, filing review process, real earnings management, SEC

32.

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

Accounting Review, Vol. 92, No. 4, 2017
Posted: 30 May 2015 Last Revised: 16 Jul 2017
Kenneth L. Bills, Ling Lei Lisic and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, Virginia Tech - Pamplin College of Business and Brigham Young University

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CEO succession, succession planning, financial reporting risk, audit fees, heir apparent, insider CEO

33.

The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes

Review of Accounting Studies 24 (4): 1252-1276
Posted: 19 Apr 2015 Last Revised: 10 Dec 2019
Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas, University of Tennessee - Haslam College of Business and Virginia Tech - Pamplin College of Business

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amendments, readability, remediation costs, restatements, SEC comment letters

34.

Do Audit Firms’ Financial Statements Provide Information About Audit Quality?

The Accounting Review, volume 100, issue 3, 2025[10.2308/TAR-2021-0527 ]
Last Revised: 06 May 2025
Shaohua He, Ling Lei Lisic, Liang Tan and K. Philip Wang
Lancaster University, Virginia Tech - Pamplin College of Business, Virginia Polytechnic Institute & State University and University of Florida - Fisher School of Accounting

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