Lisa Yao Liu

Columbia University - Columbia Business School

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 8,774

SSRN RANKINGS

Top 8,774

in Total Papers Downloads

10,985

TOTAL CITATIONS
Rank 7,430

SSRN RANKINGS

Top 7,430

in Total Papers Citations

250

Scholarly Papers (14)

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 University - Columbia Business School and University of Miami - Department of Accounting
Downloads 2,439 (12,724)
Citation 232

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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: 53 Posted: 04 Jun 2023 Last Revised: 30 Oct 2024
Columbia University - Columbia Business School, Columbia University - 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 2,196 (15,088)
Citation 7

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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 University - Columbia Business School and University of Miami - Department of Accounting
Downloads 1,383 (30,856)
Citation 9

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

4.

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 University - Columbia Business School
Downloads 1,123 (41,874)

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Data breaches, auditing, internal control, information learning.

5.

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 University - Columbia Business School and Harvard University - Business School (HBS)
Downloads 1,051 (45,970)

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

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 University - Columbia Business School and University of Toronto - Rotman School of Management
Downloads 667 (84,813)

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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: 80 Posted: 16 Dec 2022 Last Revised: 15 Dec 2024
Ehsan Azarmsa, Lisa Yao Liu and Suzie Noh
University of Illinois Chicago, College of Business Administration, Columbia University - Columbia Business School and Stanford Graduate School of Business
Downloads 456 (136,165)

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organizational communication, communication technology, internal information environment

8.

The Spillover Effect of Public Firm Audit Regulation on Private Firm Auditing: Evidence from Common Partners

Columbia Business School Research Paper Forthcoming
Number of pages: 59 Posted: 28 Oct 2022 Last Revised: 27 Aug 2024
Lisa Yao Liu and Lijing Tong
Columbia University - Columbia Business School and Beijing Jiaotong University
Downloads 328 (197,164)

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

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, Kilts Center at Chicago Booth Marketing Data Center Paper No. 0
Number of pages: 63 Posted: 17 Aug 2022 Last Revised: 10 Dec 2024
Lisa Yao Liu and Lior Strahilevitz
Columbia University - Columbia Business School and University of Chicago Law School
Downloads 319 (203,075)
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.

Public Firms and Regulatory Challenges: Implications for Cross-Country Shareholder-Stakeholder Conflicts

Number of pages: 67 Posted: 27 Sep 2022 Last Revised: 16 Sep 2024
Sonakshi Agrawal, Anthony Le and Lisa Yao Liu
Columbia University - Columbia Business School, Columbia University and Columbia University - Columbia Business School
Downloads 286 (228,168)

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

11.

How Do Multiple Regulators Regulate? Evidence from Fairness Opinion Providers' Conflict of Interest Disclosures

Columbia Business School Research Paper No. 4899679
Number of pages: 50 Posted: 31 Jul 2024
University of Chicago - Chookaszian Accounting Research Center, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Bocconi University - Department of Accounting and Columbia University - Columbia Business School
Downloads 240 (272,404)

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Conflict of Interest, Disclosure, Fairness Opinion, Mergers and Acquisitions, Enforcement, FINRA, SEC, Court system, multiple regulators JEL Classification: K22, M48, G28, G34, G38

12.

Mandatory CSR Disclosures and Real Asset Regulatory Leakage

Number of pages: 62 Posted: 08 Jan 2025 Last Revised: 20 Feb 2025
University of Chicago - Booth School of Business, Columbia University - Columbia Business School, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 204 (319,960)

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Real effects, leakage, greenwashing, social washing, Dodd-Frank Act, mine safety, ESG, corporate social responsibility

13.

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

Columbia Business School Research Paper No. 4472770
Number of pages: 63 Posted: 09 Jun 2023 Last Revised: 02 Jan 2025
Yu Cao and Lisa Yao Liu
World Bank and Columbia University - Columbia Business School
Downloads 165 (385,638)

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Financial reporting regulation, regulatory avoidance, intangible investment, R&D, bunching, threshold regulation, productivity

14.

Follow the Money: Are Severe Weather Events Value Relevant?

Number of pages: 52 Posted: 24 Feb 2025
Columbia University - Columbia Business School, Columbia University - Columbia Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 128 (474,637)
Citation 1

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