Lin Liao

Nanjing Audit Univeristy

Associate Professor

86 Yushan W Rd

Nanjing, Jiangsu 210017

China

  • Nanjing Audit Univeristy

SCHOLARLY PAPERS

8

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1,133

SSRN CITATIONS
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Top 17,907

in Total Papers Citations

61

CROSSREF CITATIONS

7

Scholarly Papers (8)

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1.

Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits

The Accounting Review, forthcoming.
Number of pages: 61 Posted: 14 Nov 2021 Last Revised: 02 Mar 2022
Joshua L. Gunn, Chan Li, Lin Liao and Shan Zhou
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy and The University of Sydney
Downloads 402 (123,285)
Citation 2

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Audit quality; audit cost; internal control over financial reporting; SOX

2.

Corporate Social Responsibility and Financial Fraud: Evidence from China

2019. Accounting and Finance, Volume59, Issue5, Pages 3133-3169
Number of pages: 37 Posted: 29 Oct 2019 Last Revised: 01 Aug 2022
Lin Liao, Guanting Chen and Dengjin Zheng
Nanjing Audit Univeristy, Tsinghua University - School of Economics & Management and Central University of Finance and Economics
Downloads 260 (196,265)
Citation 1

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CSR, Financial Fraud

3.

Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong

University of Miami Business School Research Paper No. 3392449
Number of pages: 74 Posted: 31 May 2019 Last Revised: 15 Jun 2022
Lin Liao, Miguel Minutti-Meza, Yun Zhang and Youli Zou
Nanjing Audit Univeristy, University of Miami - Department of Accounting, George Washington University and University of Connecticut
Downloads 257 (198,548)
Citation 12

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Key audit matters, market reaction, audit quality, Hong Kong; Mainland China

4.

Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure

Lin Liao, Le Luo, and Qingliang Tang, 2015, Gender diversity, board independence, environmental committee and greenhouse gas disclosure, British Accounting Review, Vol. 47, No. 4:409-424
Number of pages: 16 Posted: 31 Aug 2020 Last Revised: 07 Sep 2021
Lin Liao, Le Luo and Qingliang Tang
Nanjing Audit Univeristy, University of Newcastle (Australia) and Western Sydney University - School of Business
Downloads 100 (437,344)
Citation 36

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Female director, Independent director, Environmental committee, GHG disclosure

5.

Corporate Board and Corporate Social Responsibility Assurance: Evidence from China

Liao, L. Lin, T. and Zhang, Y. 2018 "Coprate Board and Corporate Social Responsibility Assurance: evidence from China", Journal of Business Ethics, 150(1), 211-225
Number of pages: 45 Posted: 30 Apr 2019
Lin Liao, Lin Teng and Yuyu Zhang
Nanjing Audit Univeristy, affiliation not provided to SSRN and Queensland University of Technology - School of Accountancy
Downloads 84 (488,601)
Citation 8

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Assurance, Corporate governance, Corporate social responsibility, China

6.

Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi-natural experiment in China

Accounting and Finance, forthcoming. https://doi.org/10.1111/acfi.12988
Number of pages: 74 Posted: 31 Aug 2020 Last Revised: 26 Jul 2022
Lin Liao, Yukun Pan and Troy Yao
Nanjing Audit Univeristy, Southwestern University of Finance and Economics (SWUFE) and Department of Accounting, Finance and Economics, Griffith Business School, Griffith University
Downloads 30 (769,639)

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capital market liberalization, SHSC scheme, CSR, China

7.

Audit Firms’ Corporate Social Responsibility Activities and Auditor Reputation

Posted: 21 Jan 2022 Last Revised: 01 Nov 2022
Joshua L. Gunn, Chan Li, Lin Liao, Jinxuan Yang and Shan Zhou
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy, affiliation not provided to SSRN and The University of Sydney

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8.

Adoption and Content of Key Audit Matters and Stock Price Crash Risk

Posted: 26 Feb 2021 Last Revised: 22 Nov 2021
Lin Liao, Divesh Sharma, Yitang (Jenny) Yang and Rui Zhao
Nanjing Audit Univeristy, Kennesaw State University, School of Accountancy, UNSW Australia Business School, School of Accounting and Southwestern University of Finance and Economics (SWUFE)

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Expanded audit report, Key audit matters, stock price crash risk, China