Ling Lei Lisic

Virginia Polytechnic Institute & State University - Pamplin College of Business

Professor

3007 Pamplin Hall

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 6,016

SSRN RANKINGS

Top 6,016

in Total Papers Downloads

8,892

SSRN CITATIONS
Rank 9,870

SSRN RANKINGS

Top 9,870

in Total Papers Citations

82

CROSSREF CITATIONS

47

Scholarly Papers (30)

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 Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 999 (27,719)
Citation 13

Abstract:

Loading...

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 Polytechnic Institute & State University - Pamplin College of Business and University of Baltimore - Merrick School of Business
Downloads 809 (37,177)
Citation 3

Abstract:

Loading...

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
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Richmond - Accounting and Brigham Young University
Downloads 803 (37,557)
Citation 15

Abstract:

Loading...

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
UNSW Business School, Virginia Polytechnic Institute & State University - 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 751 (41,184)
Citation 15

Abstract:

Loading...

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 Polytechnic Institute & State University - Pamplin College of Business, University of Memphis - Fogelman College of Business and Economics, Zhejiang University and Tsinghua University
Downloads 720 (43,606)
Citation 5

Abstract:

Loading...

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

6.

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 Polytechnic Institute & State University - Pamplin College of Business
Downloads 569 (59,176)
Citation 9

Abstract:

Loading...

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

7.

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 Polytechnic Institute & State University - Pamplin College of Business and University of California, Riverside
Downloads 491 (71,167)
Citation 30

Abstract:

Loading...

corporate social responsibility, insider trading

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 Polytechnic Institute & State University - Pamplin College of Business
Downloads 471 (74,173)
Citation 1

Abstract:

Loading...

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

9.

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 Polytechnic Institute & State University - Pamplin College of Business and National Taiwan University - Department of Finance
Downloads 468 (75,736)
Citation 4

Abstract:

Loading...

disclosure, technology, knowledge spillover, proprietary costs, redaction

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
Virginia Polytechnic Institute & State University - 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 351 (104,622)

Abstract:

Loading...

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
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

Abstract:

Loading...

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

11.

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 Polytechnic Institute & State University - Pamplin College of Business
Downloads 310 (120,705)
Citation 1

Abstract:

Loading...

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

12.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

The Accounting Review (Forthcoming)
Number of pages: 54 Posted: 25 Apr 2019 Last Revised: 07 Aug 2020
Weber State University Goddard School of Business and Economics, Virginia Polytechnic Institute & State University - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 276 (136,492)

Abstract:

Loading...

audit committee, accounting expertise, credence goods theory

13.

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
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - 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 252 (149,568)
Citation 6

Abstract:

Loading...

engagement partners, reputational consequences, restatements

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 Polytechnic Institute & State University - Pamplin College of Business, Oklahoma State University - Stillwater - Spears School of Business and The Hong Kong Polytechnic University
Downloads 207 (180,558)

Abstract:

Loading...

Information technology, EDGAR, stock price crash risk

15.

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 Polytechnic Institute & State University - Pamplin College of Business, Dow Chemical Portfolio Investments and University of Connecticut - School of Business
Downloads 192 (193,416)

Abstract:

Loading...

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

16.

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
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - 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 181 (203,796)
Citation 1

Abstract:

Loading...

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

17.

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

Number of pages: 65 Posted: 21 Feb 2019 Last Revised: 12 Jul 2021
George Mason University - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, California State University, Northridge and University of North Carolina (UNC) at Greensboro
Downloads 180 (204,757)
Citation 2

Abstract:

Loading...

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

18.

Implications of Prior Joint Work Experience Between Engagement and Review Partners for Audit Quality

Number of pages: 58 Posted: 21 Aug 2016 Last Revised: 03 Sep 2019
Renmin University of China - School of Business, University of Pittsburgh - Accounting Group, Bentley University and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 178 (206,767)

Abstract:

Loading...

Audit quality; Review partner; Partner familiarity; Social learning

19.

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 Polytechnic Institute & State University - Pamplin College of Business and University of California, Riverside
Downloads 166 (220,629)

Abstract:

Loading...

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

20.

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

Number of pages: 55 Posted: 16 Dec 2017 Last Revised: 04 Dec 2018
Bo Gao, Feng Guo, Ling Lei Lisic and Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy, Iowa State University - Department of Accounting and Finance, Virginia Polytechnic Institute & State University - Pamplin College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 148 (241,550)

Abstract:

Loading...

non-compete, labor mobility, employment opportunity, insider trading

21.

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 Polytechnic Institute & State University - Pamplin College of Business, Independent and Tsinghua University
Downloads 127 (272,187)
Citation 1

Abstract:

Loading...

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

22.

Audit Leadership Diversity and Audit Quality

Number of pages: 52 Posted: 11 May 2020 Last Revised: 02 Dec 2020
Brigham Young University, Virginia Polytechnic Institute & State University - Pamplin College of Business, Florida State University - Department of Accounting and Virginia Tech
Downloads 123 (278,797)
Citation 1

Abstract:

Loading...

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

23.

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 Polytechnic Institute & State University - Pamplin College of Business, University of Nebraska at Lincoln - School of Accountancy and University of California, Riverside
Downloads 75 (386,360)

Abstract:

Loading...

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

24.

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: 69 Posted: 06 Nov 2020 Last Revised: 03 Feb 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University and Florida State University - Department of Accounting
Downloads 45 (493,743)
Citation 1

Abstract:

Loading...

audit partner industry experience, boomerangs, audit quality, audit partners, audit efficiency, imprinting theory, perspective-taking theory

25.

Opening the Books of Audit Firms: First Look and Audit Quality Implications

Posted: 08 Jul 2021 Last Revised: 24 Jul 2021
Shaohua He, Ling Lei Lisic, Liang Tan and K. Philip Wang
Lancaster University, Virginia Polytechnic Institute & State University - Pamplin College of Business, Virginia Polytechnic Institute & State University and Fisher School of Accounting, University of Florida

Abstract:

Loading...

26.

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
Iowa State University - Department of Accounting and Finance, Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University, Virginia Commonwealth University and University of Connecticut - Department of Accounting

Abstract:

Loading...

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

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
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Vanderbilt University and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

Loading...

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
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Vanderbilt University and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

Loading...

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

28.

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 Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University

Abstract:

Loading...

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

29.

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
University of Arkansas, University of Tennessee - Haslam College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

Loading...

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

30.

An Unintended Consequence of Raising Public Environmental Awareness: Evidence from the Unexpected Release of the Environmental Documentary “Under the Dome” on Earnings Management

Ling Lei Lisic, Ning Hu, Yihuan Mao and Liang Tan
Virginia Polytechnic Institute & State University - Pamplin College of Business, Southwestern University of Finance and Economics (SWUFE), affiliation not provided to SSRN and Virginia Polytechnic Institute & State University

Abstract:

Loading...

ESG, public awareness, earnings management, political cost, “Under the Dome”