Yi Liang

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

12

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Top 16,820

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5,848

SSRN CITATIONS
Rank 22,178

SSRN RANKINGS

Top 22,178

in Total Papers Citations

51

CROSSREF CITATIONS

8

Scholarly Papers (12)

1.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and University of Virginia - McIntire School of Commerce
Downloads 3,473 (6,494)
Citation 8

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managerial decisions; resource adjustment costs; asymmetric cost behavior; cost stickiness; optimistic and pessimistic expectations

2.

Technical Debt and Firm Performance

Management Science, Forthcoming, Fox School of Business Research Paper Forthcoming
Number of pages: 47 Posted: 07 Nov 2019
Temple University - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Pittsburgh - Katz Graduate School of Business
Downloads 443 (124,948)

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technical debt, business value of accounting information systems, firm performance, governance

3.

Bank Competition and Borrower Conservatism

The Accounting Review, forthcoming
Number of pages: 67 Posted: 12 Dec 2019 Last Revised: 29 Jun 2022
Liya Hou, Yi Liang and Sudipta Basu
St. Cloud State University - Department of Accounting, University of Virginia - McIntire School of Commerce and Temple University - Department of Accounting
Downloads 436 (127,277)
Citation 1

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bank competition, threat of new entrants, Interstate Banking and Branching Efficiency Act (IBBEA), conditional conservatism, loan contracting, loan covenant

Director-Liability-Reduction Laws and Conditional Conservatism

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 01 Aug 2016 Last Revised: 16 Mar 2019
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 323 (176,490)
Citation 23

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Litigation Risk, Corporate Governance, D&O Insurance, Non-Officer Directors, Board Monitoring

Director–Liability–Reduction Laws and Conditional Conservatism

Journal of Accounting Research, Vol. 57, No. 4, 2019, Fox School of Business Research Paper
Posted: 06 Oct 2019
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce

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litigation risk; corporate governance; D&O insurance; non-officer directors; board monitoring

5.

Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?

Gong, J., J. Krishnan, Y. Liang. Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter? The Accounting Review. Forthcoming.
Number of pages: 54 Posted: 08 Jul 2020 Last Revised: 04 May 2021
University of Virginia - McIntire School of Commerce, Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 312 (184,234)
Citation 2

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crowdfunding, JOBS Act, auditor reviews, voluntary auditor attestation

6.

Evaluating Market-Based Corporate Governance Reform: Evidence from a Structural Analysis of Mandatory Auditor Rotation

Number of pages: 90 Posted: 06 Nov 2015
Yi Liang
University of Virginia - McIntire School of Commerce
Downloads 205 (279,107)

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Accounting; Mandatory Auditor Rotation; Corporate Governance

7.

A Textual Measure of Porter’s Generic Strategies

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 19 Aug 2017
Rajiv D. Banker, Yi Liang and Xinjie Ma
Temple University - Department of Accounting, University of Virginia - McIntire School of Commerce and Business School, National University of Singapore
Downloads 169

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strategic orientation, competitive advantage, text analysis, operating activities, firm performance

8.

The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense

Number of pages: 58 Posted: 20 Jan 2023
Temple University - Department of Accounting, Wake Forest University, University of South Carolina and University of Virginia - McIntire School of Commerce
Downloads 155 (356,956)

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9.

Taking a Sick Day: The Effect of Paid Sick Leave Mandates on Financial Reporting Outcomes

Number of pages: 54 Posted: 01 Dec 2023
Adam S. Koch and Yi Liang
University of Virginia - McIntire School of Commerce and University of Virginia - McIntire School of Commerce
Downloads 117 (444,358)

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Paid sick leave, Rank and file employees, Internal controls, Material weakness, Misstatement, Managerial guidance, Audit fees

10.

Generalist CEOs and Conditional Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 52 Posted: 25 Apr 2023 Last Revised: 30 Sep 2023
Simon Fraser University, University of Virginia - McIntire School of Commerce, San Francisco State University and California State University, Dominguez Hills
Downloads 112 (459,191)
Citation 2

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Generalist CEOs, Conditional conservatism, Risk-taking, Agency conflict, Corporate governance

11.

Software-Vendor Diversification: A Source of Organizational Rigidity in Adversity?

Journal of Management Information Systems, Forthcoming
Number of pages: 48 Posted: 16 Mar 2023 Last Revised: 18 Mar 2023
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and University of Pittsburgh - Katz Graduate School of Business
Downloads 65 (641,008)

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Software-vendor diversification, IT-related material weakness in internal control, digital infrastructures, software portfolio, crisis, firm performance

12.

Antitrust Laws and Conditional Conservatism

Number of pages: 53 Posted: 17 Jun 2024
Yi Liang and Sudipta Basu
University of Virginia - McIntire School of Commerce and Temple University - Department of Accounting
Downloads 38 (808,647)

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antitrust laws, regulatory costs, conditional conservatism, competition