Lili Sun

University of North Texas - Department of Accounting

Professor

1155 Union Circle #305219

Denton, TX 76203-5017

United States

  • University of North Texas - Department of Accounting

    • Email
    • Tel: 940-565-3077
SCHOLARLY PAPERS

20

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SSRN CITATIONS
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Top 9,551

in Total Papers Citations

92

CROSSREF CITATIONS

88

Scholarly Papers (20)

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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 Kansas and University of North Texas - Department of Accounting
Downloads 3,826 (5,672)
Citation 3

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Audit Delay, Internal Control, SOX 404, Filing Deadline

2.

Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?

Auditing: A Journal of Practice & Theory, Vol. 27, May 2008, Pace University Accounting Research Paper No. 2005/05
Number of pages: 56 Posted: 31 Oct 2005 Last Revised: 04 Sep 2019
Michael Ettredge, Lili Sun, Picheng Lee and Asokan Anandarajan
University of Kansas - Accounting and Information Systems Area, University of North Texas - Department of Accounting, Pace University - Department of Accounting and New Jersey Institute of Technology
Downloads 1,364 (28,698)
Citation 1

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earnings overstatement, earnings quality, financial statement fraud, book income, taxable income, deferred tax expenses, SFAS No. 109

3.

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 Kansas, University of North Texas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 1,032 (42,994)
Citation 19

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CFO Turnover, Professional Qualifications, Internal Contro, SOX 404

4.

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 28 Posted: 13 Sep 2007 Last Revised: 22 Jun 2014
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University -- Woodbury School of Business and University of North Texas - Department of Accounting
Downloads 761 (65,310)
Citation 1

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earnings management, fraud, restatements, real activity earnings management

5.

Assessing Uncertain Tax Benefit Aggressiveness

Number of pages: 54 Posted: 18 Jan 2008 Last Revised: 14 Oct 2009
Raquel Meyer Alexander, Michael Ettredge, Mary S. Stone and Lili Sun
Freeman College of Management, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 541 (100,733)
Citation 6

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FIN 48; uncertain tax benefits; tax reporting; tax positions; tax reserves; tax cushion; earnings management; corporate governance

6.

Office-Client Balance and Metro Area Audit Market Competition

Number of pages: 57 Posted: 05 Jan 2014 Last Revised: 17 Jun 2020
Michael Ettredge, Matthew Sherwood and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Massachusetts Amherst - Isenberg School of Management and University of North Texas - Department of Accounting
Downloads 448 (126,315)
Citation 4

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metro area, client auditor choice, Big 4, audit fees, audit quality, audit market competition, concentration, competition

7.

Client Risk Management: A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk

Auditing, A Journal of Practice & Theory, Forthcoming
Number of pages: 40 Posted: 29 Mar 2010 Last Revised: 31 Jan 2013
Gopal V. Krishnan, Lili Sun, Qian Wang and Rong Yang
Bentley University, University of North Texas - Department of Accounting, Iowa State University - College of Business and Rochester Institute of Technology
Downloads 362 (161,073)

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Earnings management, Discretionary accruals, Audit fees, Auditor resignations, Client risk management

8.

Restating Internal Control Reports following Financial Statement Restatements: Determinants and Consequences

Downloads 306 (192,781)

Restating Internal Control Reports following Financial Statement Restatements: Determinants and Consequences

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 14 Nov 2015 Last Revised: 26 Jul 2021
Mei Feng, Chan Li, Kannan Raghunandan and Lili Sun
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Florida International University (FIU) - School of Accounting and University of North Texas - Department of Accounting
Downloads 306 (191,435)

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restatements, internal control, CFO turnover, auditor resignation

Restating Internal Control Reports following Financial Statement Restatements: Determinants and Consequences

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Mei Feng, Chan Li, Kannan Raghunandan and Lili Sun
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Florida International University (FIU) and University of North Texas - Department of Accounting

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restatement of internal control reports, financial statement restatements, CFO turnover, auditor resignation

9.

Strategic Revelation of Differences in Segment Earnings Growth

Downloads 301 (196,198)
Citation 11

Strategic Revelation of Differences in Segment Earnings Growth

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 23 Posted: 14 Jan 2008 Last Revised: 25 Jan 2018
Qian Wang, Michael Ettredge, Ying (Julie) Huang and Lili Sun
Iowa State University - College of Business, University of Kansas - Accounting and Information Systems Area, University of Louisville and University of North Texas - Department of Accounting
Downloads 301 (194,863)
Citation 11

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Segment disclosure, proprietary costs, agency costs, SFAS No. 131, earnings growth, revenue growth, external financing

Strategic Revelation of Differences in Segment Earnings Growth

Journal of Accounting and Public Policy, 2011, vol. 30, issue 4, 383-392
Posted: 19 Jan 2018 Last Revised: 13 May 2021
Qian Wang, Michael Ettredge, Ying (Julie) Huang and Lili Sun
Iowa State University - College of Business, University of Kansas - Accounting and Information Systems Area, University of Louisville and University of North Texas - Department of Accounting

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segment disclosure, proprietary costs, agency costs, SFAS No. 131, earnings growth, revenue growth, external financing

10.

Effects of SOX 404(b) Implementation on Audit Fees by SEC Filer Size Category

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 49 Posted: 08 Feb 2017 Last Revised: 12 Oct 2017
Michael Ettredge, Matthew Sherwood and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Massachusetts Amherst - Isenberg School of Management and University of North Texas - Department of Accounting
Downloads 282 (209,995)
Citation 3

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SOX 404(B) Audit, Internal Controls, Audit Fees, Large Accelerated Filers, Small Accelerated Filers, Non-Accelerated Filers, Audit Office, Bargaining Power

11.

The Effect of Bad News on SAB 74 Disclosure Compliance

Number of pages: 54 Posted: 25 Apr 2009 Last Revised: 25 Mar 2010
Raquel Meyer Alexander, Michael Ettredge, Mary S. Stone and Lili Sun
Freeman College of Management, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 264 (224,443)
Citation 2

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Predictive usefulness, SAB 74, mandatory disclosure, compliance, FIN 48

12.

Auditor Selection Following Auditor Turnover: Do Peers’ Choices Matter?

Accounting, Organizations and Society, Forthcoming
Number of pages: 51 Posted: 17 May 2015 Last Revised: 24 Mar 2017
Xudong (Daniel) Li, Lili Sun and Michael Ettredge
Monmouth University - Department of Accounting, University of North Texas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 212 (277,344)
Citation 3

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Auditor choice; Audit office; Auditor turnover; Experience good; Metro audit market; Peer choice; Social norm; Social learning

13.

How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?

Forthcoming in Auditing: A Journal of Practice & Theory
Number of pages: 49 Posted: 19 Apr 2023 Last Revised: 16 May 2024
Michael Ettredge, Juan Mao, Mary S. Stone and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 160 (356,465)
Citation 1

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COVID; Stay-at-home Order; Audit Fees; Filing Delays; Risk of Material Misstatement; Audit Team Coordination; Group Audit

14.

Enterprise Risk Management and Management Earnings Forecasts

Number of pages: 57
Chan Li, Kristin Stack, Lili Sun and Jianren Xu
University of Kansas, University of Kansas, University of North Texas - Department of Accounting and University of North Texas
Downloads 36

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enterprise risk management (ERM), management forecast, earnings volatility, uncertainty, internal information, external information

15.

High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 27 Aug 2023
Xudong (Daniel) Li and Lili Sun
Monmouth University - Department of Accounting and University of North Texas - Department of Accounting

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High-quality Auditor Presence; Accounting Information Quality; Source Credibility; Investment Efficiency; Information Uncertainty; Informational Influence; Information Adoption

16.

Clawback Adoptions and Management Earnings Forecasts

European Accounting Review, Forthcoming
Posted: 05 Jul 2023
Simon Fung, K. K. Raman, Lili Sun and Li Xu
Deakin University, The University of Texas at San Antonio, University of North Texas - Department of Accounting and Washington State University, Vancouver

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Clawback adoptions, actual improvement in financial reporting quality, management earnings forecasts

17.

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 Kansas, 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.

18.

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 Kansas, 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

19.

Insider Sales and the Effectiveness of Clawback Adoptions in Mitigating Fraud Risk

Journal of Accounting and Public Policy (July-August 2015), 34(3):417-436
Posted: 09 Feb 2015 Last Revised: 01 Jan 2016
Simon Fung, K. K. Raman, Lili Sun and Li Xu
Deakin University, The University of Texas at San Antonio, University of North Texas - Department of Accounting and Washington State University, Vancouver

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Clawback adoptions, equity incentives, insider sales, fraud risk

20.

Management Guidance Pre- and Post-Restatement

Journal of Business Finance & Accounting Forthcoming
Posted: 22 Jun 2014
Elizabeth A. Gordon, Elaine Henry, Xudong (Daniel) Li and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Monmouth University - Department of Accounting and University of North Texas - Department of Accounting

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restatement; management guidance

Other Papers (1)

Total Downloads: 443
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1.

Discretionary Disclosure and the Market Reaction to Restatements

Number of pages: 48 Posted: 18 Sep 2006 Last Revised: 19 Oct 2022
Elizabeth A. Gordon, Elaine Henry, Marietta Peytcheva and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Lehigh University and University of North Texas - Department of Accounting
Downloads 443

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Restatement, Tone, Discretionary Disclosure, Fraud