Lijun (Gillian) Lei

University of North Carolina at Greensboro

P.O.Box 26170

Greensboro, NC 27412

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 20,336

in Total Papers Downloads

5,330

TOTAL CITATIONS
Rank 36,771

SSRN RANKINGS

Top 36,771

in Total Papers Citations

11

Scholarly Papers (12)

1.

Applied AI for Finance and Accounting: Alternative Data and Opportunities

Number of pages: 45 Posted: 08 Apr 2024
Sean Cao, Wei Jiang, Lijun (Gillian) Lei and Qing (Clara) Zhou
University of Maryland - Robert H. Smith School of Business, Emory University Goizueta Business School, University of North Carolina at Greensboro and Macquarie University
Downloads 1,297 (34,129)
Citation 1

Abstract:

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Artificial intelligence, data analytics, machine learning, finance, accounting

2.

Expert Network Calls

Fisher College of Business Working Paper No. 2022-03-013, Charles A Dice Center Working Paper No. 2022-13
Number of pages: 66 Posted: 28 Nov 2022 Last Revised: 25 Mar 2025
Sean Cao, T. Clifton Green, Lijun (Gillian) Lei and Shaojun Zhang
University of Maryland - Robert H. Smith School of Business, Emory University - Department of Finance, University of North Carolina at Greensboro and The Ohio State University
Downloads 1,218 (37,053)

Abstract:

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JEL: G11, G12, G14 Expert Networks, Price Efficiency, Hedge Funds

3.

Negative Peer Disclosure

Journal of Financial Economics (JFE), Vol. 140, No. 3, 2021
Number of pages: 54 Posted: 02 Jul 2019 Last Revised: 23 Nov 2021
Sean Cao, Vivian W. Fang and Lijun (Gillian) Lei
University of Maryland - Robert H. Smith School of Business, European Corporate Governance Institute (ECGI) and University of North Carolina at Greensboro
Downloads 1,018 (48,036)
Citation 3

Abstract:

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Peer Disclosure, Spillover, Product Market Rivalry, Technology Proximity, Social Media

4.

Production and Dissemination of Corporate Information in Social Media: A Review

Forthcoming, Journal of Accounting Literature
Number of pages: 40 Posted: 24 Feb 2019
Lijun (Gillian) Lei, Yutao Li and Yan Luo
University of North Carolina at Greensboro, University of Lethbridge and San Diego State University - Accountancy
Downloads 409 (154,390)
Citation 2

Abstract:

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social media, disclosure, disclosure regulations, corporate information environment

5.

Managerial Overextrapolation: Who and When

Number of pages: 60 Posted: 26 Jul 2021 Last Revised: 19 Apr 2024
Dayong Huang, Lijun (Gillian) Lei, Mengmeng Wang and Yuhang Xing
University of North Carolina (UNC) at Greensboro - Bryan School of Business & Economics, University of North Carolina at Greensboro, University of North Carolina (UNC) at Greensboro and Rice University
Downloads 363 (176,352)

Abstract:

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Guidance, Extrapolation, Overextrapolation, Earnings

6.

Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence from PCAOB Inspection Access and Management Forecast Accuracy

Accounting, Organizations and Society, Forthcoming
Number of pages: 56 Posted: 20 Jan 2019 Last Revised: 15 Sep 2022
Brigham Young University, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 298 (218,184)

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PCAOB inspection; voluntary disclosure; management forecast accuracy; audit regulation

7.

Social Media and Voluntary Nonfinancial Disclosure: Evidence From Twitter Presence and Corporate Political Disclosure

Forthcoming, Journal of Information Systems, DOI/abs/10.2308/isys-52189
Number of pages: 63 Posted: 08 Aug 2018
Lijun (Gillian) Lei, Yutao Li and Yan Luo
University of North Carolina at Greensboro, University of Lethbridge and San Diego State University - Accountancy
Downloads 259 (253,204)
Citation 5

Abstract:

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Corporate Political Disclosure, Nonfinancial, Social Media, Transparency, Twitter

8.

Does Tax Enforcement Inform Auditors’ Risk Assessment? Evidence from Key Audit Matters

Contemporary Accounting Research (forthcoming)
Number of pages: 60 Posted: 12 Jan 2023 Last Revised: 11 Feb 2025
Jessica Filosa, Jing Huang, Lijun (Gillian) Lei and Sarah E. Stein
University of Alabama, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of North Carolina at Greensboro and Virginia Tech
Downloads 231 (283,647)

Abstract:

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risk assessment, key audit matters, tax enforcement, monitoring

9.

The Effect of Expected Shareholder Litigation on Corporate ESG Reporting: Evidence from a Quasi-Natural Experiment

Number of pages: 57 Posted: 19 Jun 2024
Lijun (Gillian) Lei, Sydney Qing Shu and Wayne B. Thomas
University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 185 (348,084)

Abstract:

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10.

Beyond Disclosure: Signaling Corporate Ties on Social Media

Number of pages: 48 Posted: 18 Apr 2025
Sean Cao, Lijun (Gillian) Lei, Susan Shu and Enshuai Yu
University of Maryland, University of North Carolina at Greensboro, Boston College and Boston College - Carroll School of Management
Downloads 52 (885,078)

Abstract:

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Peer disclosure, Social media, Social Signal, Supply Chain, Strategic Alliance JEL classification: G14, L10, M41 Data availability: All data are available from public sources identified in the paper

11.

The Benefits of ESG Report Comparability

Posted: 23 Jun 2024
Jing-Chi (George) Chen, Feng Gao, Lijun (Gillian) Lei and Ling Lei Lisic
University of Memphis - Fogelman College of Business and Economics, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, University of North Carolina at Greensboro and Virginia Tech - Pamplin College of Business

Abstract:

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ESG, CSR, Comparability, ESG disagreement, Shareholder activism

12.

Corporate Social Performance: Does Management Quality Matter?

Journal of Banking and Finance, Forthcoming
Posted: 01 Apr 2024 Last Revised: 03 Apr 2024
Heng An, Vigdis Boasson, Lijun (Gillian) Lei and Qun Wu
University of North Carolina (UNC) at Greensboro - Department of Accounting and Finance, Central Michigan University, University of North Carolina at Greensboro and U of Nevada, Reno

Abstract:

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Management quality, Corporate social responsibility, Market competition, Customer awareness, Investor attention.