Lin Liao

Nanjing Audit Univeristy

Associate Professor

86 Yushan W Rd

Nanjing, Jiangsu 210017

China

SCHOLARLY PAPERS

8

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Top 46,754

in Total Papers Downloads

2,236

TOTAL CITATIONS
Rank 12,845

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Top 12,845

in Total Papers Citations

116

Scholarly Papers (8)

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
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy and The University of Sydney
Downloads 672 (82,202)
Citation 9

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

2.

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
Nanjing Audit Univeristy, University of Miami - Department of Accounting, George Washington University and University of Connecticut
Downloads 596 (96,026)
Citation 23

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

3.

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 353 (179,795)
Citation 51

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Female director, Independent director, Environmental committee, GHG disclosure

4.

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
Nanjing Audit Univeristy, Tsinghua University - School of Economics & Management and Central University of Finance and Economics
Downloads 343 (183,847)
Citation 1

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CSR, Financial Fraud

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 156 (394,836)
Citation 28

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Assurance, Corporate governance, Corporate social responsibility, China

6.

Audit Firms' Corporate Social Responsibility Activities and Auditor Reputation

Accounting, Organizations and Society, forthcoming 
Number of pages: 61 Posted: 21 Jan 2022 Last Revised: 19 Jul 2024
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy, affiliation not provided to SSRN and The University of Sydney
Downloads 62 (729,953)
Citation 4

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7.

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 54 (779,844)

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capital market liberalization, SHSC scheme, CSR, China

8.

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

Posted: 26 Feb 2021 Last Revised: 22 Nov 2021
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

Other Papers (1)

Total Downloads: 0
1.

Board Chairs’ Early Life Experience and Tax Avoidance

Pan, Y., Liao, L., Yao, T., Zhang, J., 2023, Board Chair's Early Life Experience and Tax Avoidance, Journal of Business Ethics, Forthcoming
Posted: 10 Sep 2021 Last Revised: 24 Mar 2024
Southwestern University of Finance and Economics (SWUFE), Nanjing Audit Univeristy, Department of Accounting, Finance and Economics, Griffith Business School, Griffith University and University of Memphis

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