Lisa Yao Liu

Columbia Business School

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 10,633

SSRN RANKINGS

Top 10,633

in Total Papers Downloads

8,400

SSRN CITATIONS
Rank 8,257

SSRN RANKINGS

Top 8,257

in Total Papers Citations

202

CROSSREF CITATIONS

6

Scholarly Papers (11)

1.

The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, 2017, Chicago Booth Research Paper No. 16-05
Number of pages: 54 Posted: 27 Oct 2015 Last Revised: 07 Sep 2017
University of Chicago - Booth School of Business, University of California San Diego, Columbia Business School and University of Miami - Department of Accounting
Downloads 1,999 (15,299)
Citation 187

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Real effects, Dodd-Frank Act, mine safety, corporate social responsibility

2.

ESG Ratings of ESG Index Providers

Columbia Business School Research Paper No. 4468531
Number of pages: 54 Posted: 04 Jun 2023 Last Revised: 15 Sep 2023
Columbia University - Columbia Business School, Columbia Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Emory University - Goizueta Business School, Emory University - Goizueta Business School and Emory University Goizueta Business School
Downloads 1,651 (20,676)

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ESG, index providers, rating agencies, sustainability, disclosure

3.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 27 Sep 2016 Last Revised: 06 Oct 2019
University of Chicago - Booth School of Business, Columbia Business School and University of Miami - Department of Accounting
Downloads 1,243 (31,602)
Citation 9

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Financial reporting enforcement, costs and benefits of enforcement, unintended consequences of regulation

4.

The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID-19

Columbia Business School Research Paper Forthcoming, Harvard Business School Accounting & Management Unit Working Paper Forthcoming, Journal of Accounting Research (forthcoming)
Number of pages: 54 Posted: 01 Jan 2021 Last Revised: 17 Apr 2023
Lisa Yao Liu and Shirley Lu
Columbia Business School and Harvard University - Business School (HBS)
Downloads 933 (47,468)

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Information exposure, business networks, COVID-19, health crisis, employee safety, corporate social responsibility.

5.

Financial Statement Audits and Data Breaches

Columbia Business School Research Paper Forthcoming
Number of pages: 59 Posted: 15 Jan 2021 Last Revised: 11 Apr 2024
Lisa Yao Liu
Columbia Business School
Downloads 866 (52,654)

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Data breaches, auditing, internal control, information learning.

6.

Within-Firm Information Frictions and the Role of Managerial Reporting Quality in Investment Efficiency

Columbia Business School Research Paper No. 4286813
Number of pages: 57 Posted: 14 Dec 2022 Last Revised: 13 Mar 2024
University of Chicago - Chookaszian Accounting Research Center, Shanghai Advanced Institute of Finance, Shanghai Jiaotong University, Columbia Business School and University of Toronto - Rotman School of Management
Downloads 521 (101,300)

Abstract:

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Managerial reporting, information asymmetry, information uncertainty, Sarbanes-Oxley, internal controls, investment efficiency, segment data.

7.

How Does Internal Communication Technology Affect Internal Information: Theory and Evidence

Columbia Business School Research Paper , Stanford University Graduate School of Business Research Paper No. 4292147
Number of pages: 62 Posted: 16 Dec 2022 Last Revised: 11 Apr 2024
Ehsan Azarmsa, Lisa Yao Liu and Suzie Noh
University of Illinois Chicago, College of Business Administration, Columbia Business School and Stanford Graduate School of Business
Downloads 410 (134,524)

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organizational communication, communication technology, internal information environment

8.

Public Firms and Regulatory Challenges: Evidence from Investor-State Dispute Settlement

Number of pages: 66 Posted: 27 Sep 2022 Last Revised: 24 May 2023
Anthony Le and Lisa Yao Liu
Columbia University and Columbia Business School
Downloads 271 (209,948)

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Public firms, regulatory challenges, corporate political influence, shareholder-stakeholder conflict, investor-state dispute settlement

9.

Cash Substitution and Deferred Consumption as Data Breach Harms

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 963, U of Chicago, Public Law Working Paper No. 809, Columbia Business School Research Paper No. 4187930
Number of pages: 61 Posted: 17 Aug 2022 Last Revised: 13 Mar 2024
Lisa Yao Liu and Lior Strahilevitz
Columbia Business School and University of Chicago Law School
Downloads 254 (223,948)
Citation 1

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Data security, data breach, breach notification, standing, injury in fact, privacy, constitutional law, class action, empirical, credit card, cash, accounting

10.

The Effect of Public Firm Audit Regulation on Private Firm Auditing: Audit-Partner-Level Evidence

Columbia Business School Research Paper Forthcoming
Number of pages: 52 Posted: 28 Oct 2022 Last Revised: 01 Nov 2023
Lisa Yao Liu and Lijing Tong
Columbia Business School and Beijing Jiaotong University
Downloads 222 (255,157)

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Audit partner, knowledge transfer, professional skepticism, spillover effects of regulation.

11.

Long-Run Economic Consequences of Firm Avoidance in the Threshold Regulation for Financial Reporting

Columbia Business School Research Paper No. 4472770
Number of pages: 53 Posted: 09 Jun 2023 Last Revised: 12 Apr 2024
Yu Cao and Lisa Yao Liu
World Bank and Columbia Business School
Downloads 30 (869,906)

Abstract:

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Financial reporting regulation, regulatory avoidance, R&D, intangible investment, productivity, economic growth.