Dan Li

Tsinghua University - School of Economics and Management

Beijing, 100084

China

  • Tsinghua University - School of Economics and Management

SCHOLARLY PAPERS

7

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SSRN CITATIONS
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Top 17,948

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38

CROSSREF CITATIONS

37

Scholarly Papers (7)

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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 1,528 (22,913)
Citation 10

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

2.

Informativeness of the Expanded Audit Report: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2019-104
Number of pages: 61 Posted: 08 Aug 2019 Last Revised: 11 Oct 2023
Beng Wee Goh, Jimmy Lee, Dan Li and Muzhi Wang
Singapore Management University - School of Accountancy, 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 845 (53,587)
Citation 8

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expanded audit report, information content, key audit matters

3.

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
Beng Wee Goh, Jayanthi Krishnan and Dan Li
Singapore Management University - School of Accountancy, Temple University - Department of Accounting and Tsinghua University - School of Economics and Management
Downloads 721 (66,235)
Citation 2

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

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
Beng Wee Goh, Dan Li, Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 249 (225,260)
Citation 12

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

5.

Auditor Materiality Thresholds and Audit Quality – Evidence From The Revised ISA 700 in the U.K.

Singapore Management University School of Accountancy Research Paper No. 2023-166, Accounting Horizons Vol. 37, No. 3, pp. 1-24
Number of pages: 70 Posted: 25 Jan 2023 Last Revised: 11 Oct 2023
Beng Wee Goh, Jimmy Lee, Dan Li, Na Li, Na Li and Muzhi Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, York University, Canada and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 235 (238,294)

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Materiality threshold, audit report, audit quality

6.

Historical Institution and Corporate Innovation: Evidence from China's Civil-Service Examination

Number of pages: 51 Posted: 12 Dec 2022
Dan Li, Ruilin Liu and Zheyuan Zhang
Tsinghua University - School of Economics and Management, Tsinghua University - Tsinghua University School of Economics and Management and Renmin University of China
Downloads 45 (737,222)

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Historical institution, corporate innovation, cultural stance, social capital, human capital

7.

Internal Capital Markets in Business Groups：Evidence from U.S.-China Trade War

Number of pages: 67 Posted: 02 Mar 2024
Ziming Guo, Bill Phelan and Dan Li
Tsinghua University, Tsinghua University and Tsinghua University - School of Economics and Management
Downloads 31 (849,821)

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Internal Capital Market, Allocation efficiency, economic policy uncertainty, U.S.‒China trade war, Loan Guarantees