Chan Li

University of Pittsburgh - Katz Graduate School of Business

135 N Bellefield Ave

Pittsburgh, PA 15260

United States

SCHOLARLY PAPERS

29

DOWNLOADS
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Top 1,187

in Total Papers Downloads

22,488

SSRN RANKINGS

Top 4,492

in Total Papers Citations

118

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Scholarly Papers (29)

1.

The Impact of Internal Control Quality on Audit Delay in the Sox Era

Auditing: A Journal of Practice & Theory, Vol. 25, No. 2, 2006
Number of pages: 36 Posted: 05 Sep 2005 Last Revised: 14 Sep 2009
Michael Ettredge, Chan Li and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business and University of North Texas - Department of Accounting
Downloads 3,515 (2,695)

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Audit Delay, Internal Control, SOX 404, Filing Deadline

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Number of pages: 53 Posted: 21 Aug 2015 Last Revised: 28 May 2018
Wake Forest University - Schools of Business, University of Tennessee, University of Pittsburgh - Katz Graduate School of Business and University of Tennessee
Downloads 2,353 (5,238)

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audit report changes; PCAOB; United Kingdom; financial reporting quality; audit costs

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2018
Wake Forest University - Schools of Business, University of Tennessee, University of Pittsburgh - Katz Graduate School of Business and University of Tennessee

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Audit Report Changes, PCAOB, United Kingdom, Financial Reporting Quality, Audit Costs

3.
Downloads 2,282 ( 5,633)

Internal Control and Management Guidance

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 23 Sep 2008 Last Revised: 16 Sep 2009
Mei Feng, Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Washington
Downloads 2,282 (5,520)

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Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting

Internal Control and Management Guidance

Journal of Accounting and Economics, Forthcoming
Posted: 11 Sep 2009
Mei Feng, Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Washington

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Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting

4.

Fee Pressure and Audit Quality

Accounting, Organizations and Society, Forthcoming
Number of pages: 48 Posted: 02 Aug 2011 Last Revised: 01 May 2014
University of Kansas - Accounting and Information Systems Area, University of Kansas and University of Pittsburgh - Katz Graduate School of Business
Downloads 1,705 (9,239)

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audit fee, audit quality, fee pressure, recession, misstatement, PCAOB

5.

Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and their Subsequent Remediation

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 10 Feb 2008 Last Revised: 17 Jan 2014
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Pittsburgh - Katz Graduate School of Business and Portland State University
Downloads 1,519 (11,116)

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SOX Section 404, internal control material weakness remediation, corporate governance

6.

Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era

Accounting Horizons, Vol. 21, No. 4, 2007
Number of pages: 22 Posted: 12 Sep 2006 Last Revised: 17 Sep 2009
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business and University of Kansas - Accounting and Information Systems Area
Downloads 1,364 (13,226)

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auditor dismissal, audit fees, SOX 404

7.

Does Ineffective Internal Control over Financial Reporting Affect a Firm’s Operations? Evidence from Firms’ Inventory Management

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Dec 2012 Last Revised: 02 Aug 2014
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business, University of Washington and Graduate School of Management, UC-Davis
Downloads 1,223 (15,660)

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Internal Control, Inventory Management, Firm Operations

8.

Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 46 Posted: 24 Jan 2007 Last Revised: 23 Jan 2010
Chan Li, Lili Sun and Michael Ettredge
University of Pittsburgh - Katz Graduate School of Business, University of North Texas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 959 (22,526)

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CFO Turnover, Professional Qualifications, Internal Contro, SOX 404

9.

Sox 4o4 Assessments and Financial Reporting Errors

Number of pages: 23 Posted: 24 Aug 2006
Chan Li and Qian Wang
University of Pittsburgh - Katz Graduate School of Business and Iowa State University - College of Business
Downloads 958 (22,557)

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SOX 404, internal control over financial reporting, internal control material weakness, restatement

10.

Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements

Number of pages: 39 Posted: 13 Jan 2006 Last Revised: 22 Sep 2010
University of Kansas - Accounting and Information Systems Area, University of Kansas, University of Pittsburgh - Katz Graduate School of Business and University of Kansas - Accounting and Information Systems Area
Downloads 835 (27,544)

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Auditor Realignments, Dismissals, Internal Control, SOX Section 404, Remediation

11.

Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing

Auditing: A Journal of Practice & Theory, Vol. 33, No. 4, 2014
Number of pages: 60 Posted: 14 Jan 2012 Last Revised: 15 Dec 2014
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Pittsburgh - Katz Graduate School of Business and University of Hong Kong
Downloads 797 (29,338)

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Supply chain relationships, audit firm selection, audit quality, audit pricing

12.

The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage

Number of pages: 55 Posted: 13 May 2017 Last Revised: 14 May 2017
University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin, University of Pittsburgh - Katz Graduate School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 574 (45,639)

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Information Asymmetry, Demand for Auditing, Audit Fees, Going Concern Opinions

13.

Client Pressure and Auditor Independence: Evidence from the 'Great Recession' of 2007-2009

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 59 Posted: 13 May 2011 Last Revised: 24 Mar 2017
University of Kansas - Accounting and Information Systems Area, University of Kansas, University of Pittsburgh - Katz Graduate School of Business and Iowa State University - Department of Accounting and Finance
Downloads 545 (48,743)

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audit fee pressure, independence, recession, going concern opinion

14.

That's What Friends are for: Audit Quality and Accounting Employee Affiliations with Audit Firms

Number of pages: 47 Posted: 14 Sep 2015 Last Revised: 08 Nov 2016
Carnegie Mellon University, Brock University, University of Pittsburgh - Katz Graduate School of Business and Carnegie Mellon University - David A. Tepper School of Business
Downloads 478 (57,587)

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Non-executive accounting employees, Auditor alumni affiliations, Audit quality

15.

Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going Concern Opinions

Contemporary Accounting Research, Vol. 26, No. 1, pp. 201-230, 2009
Number of pages: 38 Posted: 08 May 2008 Last Revised: 03 Nov 2010
Chan Li
University of Pittsburgh - Katz Graduate School of Business
Downloads 471 (58,666)

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auditor independence, going concern, audit fees, non-audit fees

16.

Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 28 Feb 2013
Joseph V. Carcello and Chan Li
University of Tennessee and University of Pittsburgh - Katz Graduate School of Business
Downloads 396 (72,335)

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PCAOB, engagement partner signature, United Kingdom, audit quality, audit fees, costs and benefits

Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-Concern Opinions and Management Earnings Forecasts

Journal of Accounting Research, Forthcoming
Number of pages: 35 Posted: 06 Sep 2014
Mei Feng and Chan Li
University of Pittsburgh - Katz Graduate School of Business and University of Pittsburgh - Katz Graduate School of Business
Downloads 373 (76,853)

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professional skepticism, management forecast, going-concern

Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-Concern Opinions and Management Earnings Forecasts

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 05 Oct 2014
Mei Feng and Chan Li
University of Pittsburgh - Katz Graduate School of Business and University of Pittsburgh - Katz Graduate School of Business

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professional skepticism, management forecast, going-concern

18.

Earnings Guidance and Earnings Manipulation

Number of pages: 48 Posted: 11 Oct 2011 Last Revised: 18 Nov 2015
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Texas at Arlington
Downloads 363 (80,043)

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19.

Management Forecasts and the Cost of Equity

Number of pages: 44 Posted: 11 Sep 2009
Mei Feng, Chan Li and Zhaoyang Gu
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and Chinese University of Hong Kong - School of Accountancy
Downloads 334 (88,071)

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Management Forecasts, Management Forecast Accuracy, Management Forecast Specificity, Cost of Equity

20.

National Level, City Level Auditor Industry Specialization and Cost of Debt

2010. Accounting Horizons 24 (3): 395-417.
Number of pages: 44 Posted: 02 Feb 2010 Last Revised: 01 Mar 2017
Chan Li, Yuan Xie and Jian Zhou
University of Pittsburgh - Katz Graduate School of Business, Fordham University and University of Hawaii at Manoa
Downloads 328 (89,902)

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auditor industry specialization, national level industry specialist, city level industry specialist, credit rating, bond spread

21.

Investors’ Perceptions of Auditors’ Economic Dependence on the Client – Post-SOX Evidence

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 35 Posted: 02 Apr 2011
Carl W. Hollingsworth and Chan Li
Clemson University and University of Pittsburgh - Katz Graduate School of Business
Downloads 277 (107,976)

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Non-audit service fees, Total fees, Big 4 audits, Financial reporting credibility, SOX 404

22.

The Effect of Enterprise Systems Implementations on the Firm Information Environment

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 26 Dec 2009 Last Revised: 26 Jul 2014
ITESM Campus Querétaro, University of Pittsburgh - Katz Graduate School of Business, University of Arkansas at Fayetteville and University of Arkansas at Fayetteville
Downloads 247 (121,592)

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Enterprise Systems, Internal Controls, Information Quality, Management Forecast, Earnings Quality

23.

Executive Board Member Financial Expertise and IPO Performance

Number of pages: 43 Posted: 13 Oct 2013 Last Revised: 23 Mar 2019
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business, Iowa State University - College of Business and University of Colorado Colorado Springs
Downloads 209 (143,297)

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Initial Public Offering, IPO, Underpricing, Financial Expertise, Corporate Governance

24.

What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

The Accounting Review, Forthcoming
Number of pages: 64 Posted: 09 Nov 2018
University of Tennessee - Haslam College of Business, University of Pittsburgh - Katz Graduate School of Business, Virginia Tech and James Madison University
Downloads 192 (155,056)

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PCAOB, Rule 3211, Form AP, audit partner, audit quality, audit fees, difference-in-differences

25.

Restatement of 404 Internal Control Opinions

Number of pages: 54 Posted: 14 Nov 2015 Last Revised: 26 Nov 2016
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business, Florida International University (FIU) - School of Accounting and University of North Texas - Department of Accounting
Downloads 191 (155,786)

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financial statement restatement; Internal control restatement; Section 404 opinions; turnover

26.

The Effect of Ambiguity in an Auditing Standard on Auditor Independence: Evidence from Nonaudit Fees and SOX 404 Opinions

Journal of Contemporary Accounting and Economics (April 2017), 13(1): 37-51.
Posted: 03 Mar 2017 Last Revised: 06 Apr 2017
Chan Li, K. K. Raman, Lili Sun and Da Wu
University of Pittsburgh - Katz Graduate School of Business, The University of Texas at San Antonio, University of North Texas - Department of Accounting and University of North Texas, Department of Accounting, Students

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Nonaudit fees; SOX 404 audit opinions; Auditor independence; Engagement risk; Ambiguity in AS2.

27.

Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits?

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 21 Dec 2016
Hong Kong Polytechnic University - School of Accounting and Finance, University of Pittsburgh - Katz Graduate School of Business and Florida International University (FIU) - School of Accounting

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28.

The SOX 404 Internal Control Audit: Key Regulatory Events

Research in Accounting Regulations, Vol. 27, October 2015
Posted: 28 Sep 2016
Chan Li, K. K. Raman, Lili Sun and Da Wu
University of Pittsburgh - Katz Graduate School of Business, The University of Texas at San Antonio, University of North Texas - Department of Accounting and University of North Texas, Department of Accounting, Students

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SOX 404 audit, internal control

29.

The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports

MIS Quarterly, Forthcoming
Posted: 05 Apr 2011
University of Pittsburgh - Katz Graduate School of Business, University of Arkansas at Fayetteville, University of Arkansas at Fayetteville and affiliation not provided to SSRN

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Sarbanes-Oxley, Internal Controls, Information Quality, Management Forecast