Dan Li

Tsinghua University - School of Economics and Management

Beijing, 100084

China

SCHOLARLY PAPERS

4

DOWNLOADS
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SSRN RANKINGS

Top 25,057

in Total Papers Downloads

2,878

SSRN CITATIONS
Rank 17,512

SSRN RANKINGS

Top 17,512

in Total Papers Citations

24

CROSSREF CITATIONS

37

Scholarly Papers (4)

1.

Internal Controls and Conditional Conservatism

Accounting Review, Vol. 86, No. 3, 2011
Number of pages: 50 Posted: 10 Feb 2009 Last Revised: 09 Apr 2013
Beng Wee Goh and Dan Li
Singapore Management University - School of Accountancy and Tsinghua University - School of Economics and Management
Downloads 1,496 (17,798)
Citation 5

Abstract:

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internal control, conservatism, material weaknesses, disclosure, Sarbanes-Oxley Act

2.

Auditor Reporting Under Section 404: The Association between the Internal Control and Going Concern Audit Opinions

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 02 Jun 2012 Last Revised: 21 Apr 2014
Singapore Management University - School of Accountancy, Temple University - Department of Accounting and Tsinghua University - School of Economics and Management
Downloads 638 (59,050)
Citation 2

Abstract:

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Going concern opinion, Material weakness opinion, SOX 404, Auditing Standard No. 2, Auditing Standard No. 5, ICFR

3.

Informativeness of the Expanded Audit Report: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2019-104
Number of pages: 64 Posted: 08 Aug 2019 Last Revised: 10 Apr 2020
Beng Wee Goh, Dan Li and Muzhi Wang
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 532 (74,327)
Citation 8

Abstract:

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expanded audit report, information conten, key audit matters

4.

Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 07 May 2014 Last Revised: 15 Oct 2014
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and Singapore Institute of Technology
Downloads 212 (200,524)
Citation 12

Abstract:

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SFAS 157, valuation, fair value, mark-to-market, liquidity