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Li Xiao

MacEwan University, School of Business

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Can Open Audit Committee Chairs Cure the Chilling Effect of Management's Presence on Auditors' Information Sharing During Audit Committee Meetings?

Accounting, Organizations and Society, volume 116, 2026[10.1016/j.aos.2025.101618]
Number of pages: 59 Posted: 17 Nov 2025 Last Revised: 23 Nov 2025
Lukas J. Helikum, Karim Jamal, Hun-Tong Tan and Li Xiao
Singapore University of Social Sciences, University of Alberta - Department of Accounting, Operations & Information Systems, Nanyang Business School, Nanyang Technological University and MacEwan University, School of Business
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Auditor-Audit Committee Communication, Audit Committee Chair Leadership Style, Meeting Format

2.

How Do Investors Respond to Issue Similarity in Audit Committee Report and Critical Audit Matter?

Posted: 02 Feb 2026
Soon-Yeow Phang, Hun-Tong Tan and Li Xiao
Monash University, Nanyang Business School, Nanyang Technological University and MacEwan University, School of Business

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Audit Committee, Audit Committee Involvement, Critical Audit Matter, Investor Judgment, Audit Partner Selection