Main Bibliography
Section L: LEW-LIV

LAA-LAW | LAX-LEV | LEW-LIV | LIW-LZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Lewan, L. C. 1951. Performance reports in a tabulating unit. N.A.C.A. Bulletin (April): 923-927.

Lewellen, C. M. 2023. Tax haven incorporation and financial reporting transparency. Review of Accounting Studies 28(3): 1811-1855.

Lewellen, C. M., L. Mauler and L. Watson. 2021. Tax haven incorporation and the cost of capital. Contemporary Accounting Research 38(4): 2982-3016.

Lewellen, J. 2003. Discussion of “The Internet downturn: Finding valuation factors in Spring 2000”. Journal of Accounting and Economics (January): 237-247.

Lewellen, J. 2010. Accounting anomalies and fundamental analysis: An alternative view. Journal of Accounting and Economics (December): 455-466.

Lewellen, J. and R. J. Resutek. 2016. The predictive power of investment and accruals. Review of Accounting Studies 21(4): 1046-1080.

Lewellen, J. and R. J. Resutek. 2019. Why do accruals predict earnings? Journal of Accounting and Economics (April-May): 336-356.

Lewellen, W., C. Loderer and A. Rosenfeld. 1985. Merger decisions and executive stock ownership in acquiring firms. Journal of Accounting and Economics (April): 209-231.

Lewellen, W., C. Loderer and K. Martin. 1987. Executive compensation and executive incentive problems: An empirical analysis. Journal of Accounting and Economics (December): 287-310.

Lewellen, W. G. and M. S. Long. 1972. Simulation versus single-value estimates in capital expenditure analysis. Decision Sciences 3(4): 19-54.

Lewellen, W. G. and M. S. Long. 1973. Reply. Decision Sciences 4(4): 575-576.

Lewellen, W. G., T. Park and B. T. Ro. 1996. Self-serving behavior in managers' discretionary information disclosure decisions. Journal of Accounting and Economics (April): 227-251.

Lewin, A. Y. and W. L. Weber. 1969. Management game teams in education and organization research: An experiment on risk taking. The Academy of Management Journal 12(1): 49-58.

Lewin, J. M. 2018. Embracing the new world of work: Five trends are transforming the work of accountants and are presenting new challenges and opportunities for those who can adapt. Strategic Finance (June): 32-37. (A gig economy or free-agent economy is growing rapidly).

Lewis, A. 2020. When will we be able to breathe in accounting? Provoking an honest conversation about race and racism in the profession. The CPA Journal (September): 36-41.

Lewis, B. 2011. Outsourcing Debunked: What's real and what's baloney in IT's longest-running controversy. IS Survivor Publishing.

Lewis, B., M. D. Shields and S. M. Young. 1983. Evaluating human judgments and decision aids. Journal of Accounting Research (Spring): 271-285.

Lewis, B. L. 1980. Expert judgment in auditing: An expected utility approach. Journal of Accounting Research (Autumn): 594-602.

Lewis, B. L. and J. Bell. 1985. Decisions involving sequential events: Replications and extensions. Journal of Accounting Research (Spring): 228-239.

Lewis, B. L., J. M. Patton; S. L. Green. 1988. The effects of information choice and information use on analysts' predictions of municipal bond rating changes. The Accounting Review (April): 270-282.

Lewis, B. W. and W. C. Carlos. 2022. Avoiding the appearance of virtue: Reactivity to corporate social responsibility ratings in a era of shareholder primacy. Administrative Science Quarterly 67(4): 1093-1135.

Lewis, C. 2018. Mixing old and new teaching methods to get better student results. The CPA Journal (September): 8-9.

Lewis, C. A. Jr. 1959. Are there "principles" of accounting? The Accounting Review (April): 239-241.

Lewis, C. D. 1967. Tax deductibility of educators' travel expenses. The Accounting Review (January): 96-105.

Lewis, C. M. 2013. Risk modeling at the SEC: The accounting quality model. The CPA Journal (March): 12-14.

Lewis, E. C. 1969. Successful interface between accounting and management. Management Accounting (March): 19-21.

Lewis, E. C. 1989. Specialization: Have we reached true professional maturity? Accounting Horizons (December): 11-23.

Lewis, E. E. 1940. The control of capital expenditures and investment. N.A.C.A. Bulletin (November 15): 280-288.

Lewis, F. 1933. Some legal and accounting questions presented by the Michigan general corporation act. The Accounting Review (June): 145-154.

Lewis, G. W. 1954. A free-curve depreciation method. N.A.C.A. Bulletin (May): 1179-1181.

Lewis, H. 2013. Crony Capitalism in America: 2008-2012. AC2 Books.

Lewis, H. T. 1929. Distributing motion pictures. Harvard Business Review (April): 267-279.

Lewis, J. D. and Q. Lynn. 2008. Political interventions. The CPA Journal (June): 14-18.

Lewis, K. 2021. Leadership forged in a fantasy game. Strategic Finance (May): 19-20.

Lewis, L. S. 1967. On prestige and loyalty of university faculty. Administrative Science Quarterly 11(4): 629-642.

Lewis, M. 2005. Research note: A dynamic programming approach to customer relationship pricing. Management Science (June): 986-994.

Lewis, M. 2010. Liar's Poker. W. W. Norton & Company.

Lewis, M. 2010. The Big Short: Inside the Doomsday Machine. W. W. Norton & Company.

Lewis, M. 2018. The Fifth Risk: Undoing Democracy. W. W. Norton & Company.

Lewis, M. and B. Cummings. 2017. Enterprise risk management - A valuable process. The CPA Journal (April): 56.

Lewis, M. W., M. A. Welsh, G. E. Dehler and S. G. Green. 2002. Product development tensions: Exploring contrasting styles of project management. The Academy of Management Journal 45(3): 546-564.

Lewis, N. R., L. D. Parker and P. Sutcliffe. 1984. Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society 9(3-4): 275-289.

Lewis, R. B. 1960. The role of accounting in decision making. The Accounting Review (January): 37-44.

Lewis, R. J. 1991. Activity-based costing for marketing. Management Accounting (November): 33-35, 38.

Lewis, T. 2018. IRS pursuing self-employment taxes from LLC members. Journal of Accountancy (May): 54-58.

Lewis, T. D. 1985. Did you say what you said or did you say what I think you said? Management Accounting (August): 40-41, 44-45.

Lewis, T. D., T. A. Shimerda and G. Graham. 1983. What the academic advisor needs to know about job placement. Journal of Accounting Education 1(2): 135-142.

Lewis, W. 1953. Product group profit reporting for materials wholesalers. N.A.C.A. Bulletin (February): 783-790.

Lewis, W. E. 1952. Reports through the eyes of management. N.A.C.A. Bulletin (June): 1172-1178.

Lewis, W. L. 1927. Furnishing financial statements within ten days after closing. N.A.C.A. Bulletin (March 15): 654-663.

Lewis, W. W. 2004. The Power of Productivity: Wealth, Poverty, and the Threat to Global Stability. University of Chicago Press.

Lewison, J. 2006. The work/life balance sheet so far. Journal of Accountancy (August): 45-49.

Lewnes, A. and K. L. Keller. 2019. 10 principles of modern marketing. MIT Sloan Management Review (Spring): 1-10.

L'Her, J. and J. Suret. 1991. The reaction of Canadian securities to revisions of earnings forecasts. Contemporary Accounting Research 7(2): 378-406.

Li, B. and M. Venkatachalam. 2022. Leveraging big data to study information dissemination of material firm events. Journal of Accounting Research (May): 565-606.

Li, B. and Z. Liu. 2017. The oversight role of regulators: Evidence from SEC comment letters in the IPO process. Review of Accounting Studies 22(3): 1229-1260.

Li, B., G. Siciliano, M. Venkatachalam, with discussion by P. Naranjo and R. S. Verdi. 2021. Economic consequences of IFRS adoption: The role of changes in disclosure quality. Contemporary Accounting Research 38(1): 129-179.

Li, B., S. Rajgopal and M. Venkatachalam. 2014. R² and idiosyncratic risk are not interchangeable. The Accounting Review (November): 2261-2295.

Li, C., A. Lin and H. Lu. 2023. The effect of social skills on analysts performance. Contemporary Accounting Research 40(2): 1418-1447.

Li, C. and A. Drake. 2023. Peer influence on managerial honesty: The moderating role of earnings position. Advances in Management Accounting (34): 177-201.

Li, C., A. Lin, H. Lu and K. Veenstra. 2020. Gender and beauty in the financial analyst profession: Evidence from the United States and China. Review of Accounting Studies 25(4): 1230-1262.

Li, C., J. Lim and Q. Wang. 2007. Internal and external influences on IT control governance. International Journal of Accounting Information Systems 8(4): 225-239.

Li, C., L. Sun and M. Ettredge. 2010. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics (May): 93-110.

Li, C., N. Li and F. Zhang. 2023. Using economic links between firms to detect accounting fraud. The Accounting Review (January): 399-421.

Li, C., Y. Tseng and T. Chen. 2016. Top management team expertise and corporate real earnings management activities. Advances in Accounting: Incorporating Advances in International Accounting (34): 117-132.

Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons (September): 395-417.

Li, D., E. Lorraine, M. A. Hitt and R. D. Ireland. 2008. Friends, acquaintances, or strangers? Partner selection in R&D alliances. The Academy of Management Journal 51(2): 315-334.

Li, D., P. Y. K. Chau and F. Lai. 2010. Market orientation, ownership type, and e-business assimilation: Evidence from Chinese firms. Decision Sciences 41(1): 115-145.

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.

Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.

Li, D. H. 1961. Income taxes and income tax allocation under the entity concept. The Accounting Review (April): 265-268.

Li, D. H. 1963. Alternative accounting procedures and the entity concept. The Accounting Review (January): 52-55.

Li, D. H. 1963. The funds statement under the entity concept. The Accounting Review (October): 771-775.

Li, D. H. 1963. The semantic aspect of communication theory and accountancy. Journal of Accounting Research (Spring): 102-107.

Li, D. H. 1964. The objectives of the corporation under the entity concept. The Accounting Review (October): 946-950.

Li, D. H. 1965. Interdivisional transfer planning. N.A.A. Bulletin (June): 51-54. (Resolving transfer pricing problems with proper transfer planning).

Li, D. H. 1970. Audit-aid: Generalized computer-audit program as an instructional device. The Accounting Review (October): 774-778.

Li, D. H. 1973. Cost Accounting Standards Board: A progress report. Management Accounting (June): 11-14.

Li, D. H. 1977. Homogeneity and variance allocation. Management Accounting (February): 34-40.

Li, E., G. Lind, K. Ramesh and M. Shen. 2023. Externalities of accounting disclosures: Evidence from the Federal Reserve. The Accounting Review (September): 401-427.

Li, E. X. 2013. Revealing future prospects without forecasts: The case of accelerating material contract fillings. The Accounting Review (September): 1769-1804.

Li, E. X. and K. Ramesh. 2009. Market reaction surrounding the filing of periodic SEC reports. The Accounting Review (July): 1171-1208.

Li, E. X., K. Ramesh and M. Shen. 2011. The role of newswires in screening and disseminating value-relevant information in periodic SEC reports. The Accounting Review (March): 669-701.

Li, E. X., K. Ramesh, M. Shen and J. S. Wu. 2015. Do analyst stock recommendations piggyback on recent corporate news? An analysis of regular-hour and after-hours revisions. Journal of Accounting Research (September): 821-861.

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, F. 2010. The information content of forward-looking statements in corporate filings - A naive Bayesian machine learning approach. Journal of Accounting Research (December): 1049-1102.

Li, F. 2011. Earnings quality based on corporate investment decisions. Journal of Accounting Research (June): 721-752.

Li, F. 2012. Discussion of Analyzing speech to detect financial misreporting. Journal of Accounting Research (May): 393-400.

Li, F. and M. H. F. Wong. 2005. Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Journal of Accounting Research (March): 97-131.

Li, F. and Z. Yi 2017. Trail or no trial: Supplying costly signals to improve profits. Decision Sciences 48(4): 795-827.

Li, F., M. Minnis, V. Nagar and M. Rajan. 2014. Knowledge compensation, and firm value: An empirical analysis of firm communication. Journal of Accounting and Economics (August): 96-116.

Li, F., R. Lundholm and M. Minnis. 2013. A measure of competition based on 10-K filings. Journal of Accounting Research (May): 399-436.

Li, H. and K. Atuahene-Gima. 2001. Product innovation strategy and the performance of new technology ventures in China. The Academy of Management Journal 44(6): 1123-1134.

Li, H., J. Dai, T. Gershberg and M. A. Vasarhelyi. 2018. Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems (28): 59-76.

Li, H., S. Chang, T. Wang and L. Chang. 2020. Information technology internal control items for the post-implementation phase of enterprise resource planning systems. Journal of Information Systems (Fall): 159-197.

Li, H., W. G. No and J. E. Boritz. 2020. Are external auditors concerned about cyber incidents? Evidence from audit fees. Auditing: A Journal of Practice & Theory 39(1): 151-171.

Li, H., W. G. No and T. Wang. 2018. SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors. International Journal of Accounting Information Systems (30): 40-55.

Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.

Li, J. 2022. The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor. Advances in Accounting (57): 100597.

Li, J. and D. C. Hambrick. 2005. Factional groups: A new vantage on demographic faultlines, conflict, and disintegration in work teams. The Academy of Management Journal 48(5): 794-813.

Li, J. and X. Li. 2021. Book review: Yanjie Bian: Guanxi: How China Works. Administrative Science Quarterly 66(1): NP9-NP12.

Li, J., J. Y. Yang and D. R. Yue. 2007. Identity, community, and audience: How wholly owned foreign subsidiaries gain legitimacy in China. The Academy of Management Journal 50(1): 175-190.

Li, J., N. Lin and R. Zhao. 2018. Corporate governance roles of information quality and corporate takeovers. Review of Accounting Studies 23(3): 1207-1240.

Li, J., T. Liu and R. Zhao. 2022. Strategic nondisclosure in takeovers. The Accounting Review (July): 345-370.

Li, J., X. Cai and Z. Liu. 2017. Allocating capacity with demand competition: Fixed factor allocation. Decision Sciences 48(3): 523-560.

Li, J. B. and H. Piezunka. 2020. The uniplex third: Enabling single-domain role transitions in multiplex relationships. Administrative Science Quarterly 65(2): 314-358.

Li, K. 2022. Textual fundamentals in earnings press releases. Advances in Accounting (57): 100591.

Li, K. and P. Mohanram. 2019. Fundamental analysis: Combining the search for quality with the search for value. Contemporary Accounting Research 36(3): 1263-1298.

Li, K., L Wang, D. Chhajed and S. Mallik. 2019. The impact of quality perception and consumer valuation change on manufacturer's optimal warranty, pricing, and market coverage strategies. Decision Sciences 50(2): 311-339.

Li, K. K. 2011. How well do investors understand loss persistence? Review of Accounting Studies 16(3): 630-667.

Li, K. K. and H. You. 2015. What is the value of sell-side analysts? Evidence from coverage initiations and terminations. Journal of Accounting and Economics (November-December): 141-160.

Li, K. K. and P. Mohanram. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of Accounting Studies 19(3): 1152-1185.

Li, K. K. and R. G. Sloan. 2017. Has goodwill accounting gone bad? Review of Accounting Studies 22(2): 964-1003.

Li, L. and C. P. Schmidt. 2020. A stochastic joint replenishment problem with dissimilar items. Decision Sciences 51(5): 1159-1201.

Li, L. and T. Naughton. 2007. Going public with good governance: Evidence from China. Corporate Governance: An International Review 15(6): 1190-1202.

Li, L., B. Qi and J. Zhang. 2021. The effect of engagement auditors on financial statement comparability. Auditing: A Journal of Practice & Theory 40(3): 73-104.

Li, L. Y., S. Wang and W. Zhu. 2022. Operating cash flows and earnings target revision: Evidence from annual cash bonus plans for CEOs. Journal of Management Accounting Research 34(2): 181-199.

Li, M. 2019. Moral hazard and internal discipline: Theory and evidence. The Accounting Review (July): 365-400.

Li, M., S. Markov and S. Shu. 2023. Motivational optimism and short-term investment efficiency. The Accounting Review (September): 429-454.

Li, M., Y. Wu, Y. He, S. Huang and A. Nair. 2020. Sparse inverse covariance estimation: A data mining technique to unravel holistic patterns among business practices in firms. Decision Sciences 51(4): 1046-1073.

Li, M. L. and N. R. Hwang. 2011. Effects of firm size, financial leverage and R&D expenditures on firm earnings: An analysis using quantile regression approach. Abacus 47(2): 182-204.

Li N. 2010. Negotiated measurement rules in debt contracts. Journal of Accounting Research (December): 1103-1144.

Li, N. 2016. Performance measures in earnings-based financial covenants in debt contracts. Journal of Accounting Research (September): 1149-1186.

Li, N. 2021. Do majority-of-minority shareholder voting rights reduce expropriation? Evidence from related party transactions. Journal of Accounting Research (September): 1385-1423.

Li, N. and A. S. Wahid. 2018. Director tenure diversity and board monitoring effectiveness. Contemporary Accounting Research 35(3): 1363-1394.

Li, N., F. P. Vasvari and R. Wittenberg-Moerman. 2016. Dynamic threshold values in earnings-based covenants. Journal of Accounting and Economics (April-May): 605-629.

Li, N., S. Richardson and I. Tuna. 2014. Macro to micro: Country exposures, firm fundamentals and stock returns. Journal of Accounting and Economics (August): 1-20.

Li, N., Y. Lou and F. P. Vasvari. 2015. Default clauses in debt contracts. Review of Accounting Studies 20(4): 1596-1637.

Li, N., Y. Lou and F. P. Vasvari. 2015. Erratum to: Default clauses in debt contracts. Review of Accounting Studies 20(4): 1638.

Li, N., Y. Lou, C. A. Otto and R. Wittenberg-Moerman. 2021. Accounting quality and debt concentration. The Accounting Review (January): 377-400.

Li, O. Z. and Z. Zhuang. 2012. Management guidance and the underpricing of seasoned equity offerings. Contemporary Accounting Research 29(3): 710-737.

Li, O. Z., H. Liu and C. Ni. 2021. Dividend taxes, investor horizon, and idiosyncratic volatility. The Accounting Review (May): 403-430.

Li, O. Z., Y. Lin and J. R. Robinson. 2016. The effect of capital taxes on the initial pricing and underpricing of IPOs. Journal of Accounting and Economics (April-May): 465-485.

Li, P. and G. Tang. 2009. Performance measurement design within its organisational context - Evidence from China. Management Accounting Research (September): 193-207.

Li, P., D. Y. Chan and A. Kogan. 2016. Exception prioritization in the continuous auditing environment: A framework and experimental evaluation. Journal of Information Systems (Summer): 135-157.

Li, P., G. Tang, H. Okano and C. Gao. 2013. The characteristics and dynamics of management control in IJVs: Evidence from a Sino-Japanese case. Management Accounting Research (September): 246-260.

Li, Q. and J. Liu. 2020. Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting 17(1): 89-97.

Li, Q., E. L. Maydew, R. H. Willis and L. Xu. 2023. Taxes and director independence: Evidence from board reforms worldwide. Review of Accounting Studies 28(2): 910-957.

Li, Q., M. Ma and T. Shevlin. 2021. The effect of tax avoidance crackdown on corporate innovation. Journal of Accounting and Economics (April-May): 101382.

Li, R. Z., C. Chen and K. Jones. 2018. What to do with math error notice letters from the IRS. Journal of Accountancy (January): 50-54.

Li, S. 2010. Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review (March): 607-636.

Li, S. and E. T. Nwaeze. 2015. The association between extensions in XBRL disclosures and financial information environment. Journal of Information Systems (Fall): 73-99.

Li, S. and E. T. Nwaeze. 2018. Impact of extensions in XBRL disclosure on analysts' forecast behavior. Accounting Horizons (June): 57-79.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Li, S. L., L. S. Feng and G. A. Whitmore. 2001. Comparative performance of Chinese commercial banks: Analysis, findings and policy implications. Review of Quantitative Finance & Accounting 16(2): 149-170.

Li, S. F., E. Haywood-Sullivan and L. Li. 2012. Made in China: The Mengniu phenomenon. Management Accounting Quarterly (Spring): 9-14.

Li, S. X. 2009. Book review: The Sage Handbook of Organizational Institutionalism by Royston Greenwood, Christine Oliver, Roy Suddaby, Kerstin Sahlin-Andersson. Administrative Science Quarterly 54(3): 533-535.

Li, S. X. and T. J. Rowley. 2002. Inertia and evaluation mechanisms in interorganizational partner selection: Syndicate formation among U.S. investment banks. The Academy of Management Journal 45(6): 1104-1119.

Li, S. X. and T. Sandino. 2018. Effects of an information sharing system on employee creativity, engagement, and performance. Journal of Accounting Research (May): 713-747.

Li, S. X., K. A. Merchant and F. Y. Fiona. 2023. Metric intensity and innovation dependency. Contemporary Accounting Research 40(2): 1487-1513.

Li, T. and M. Yu. 2017. Coordinating a supply chain when facing strategic consumers. Decision Sciences 48(2): 336-355.

Li, T. and S. Walton. 2023. Is there a dark side of competition? Product market competition and auditor-client contracting. Advances in Accounting (62): 100658.

Li, V. 2016. Do false financial statements distort peer firms' decisions? The Accounting Review (January): 251-278.

Li, V. and Y. Luo. 2023. Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States. Advances in Accounting (60): 100641.

Li, W. 2014. A theory on the discontinuity in earnings distributions. Contemporary Accounting Research 31(2): 469-497.

Li, W., J. Chen and B. Chen. 2020. Sourcing strategy of original equipment manufacturer with quality competition. Decision Sciences 51(5): 1110-1130.

Li, W., Y. Li and H. Zhu. 2016. Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 79-96.

Li, W. E. McDowell and M. Hu. 2012. Effects of financial efficiency and choice to restrict contribution on individual donations. Accounting Horizons (March): 111-123.

Li, X. 2005. The persistence of relative performance in stock recommendations of sell-side financial analysts. Journal of Accounting and Economics (December): 129-152.

Li, X. 2010. The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies 15(3): 663-711.

Li, X. 2012. Group buying, buyer heterogeneity, and sellers' bargaining power. Decision Sciences 43(5): 761-783.

Li, X. 2014. The Sarbanes-Oxley act and cross-listed foreign private issuers. Journal of Accounting and Economics (August): 21-40.

Li, X. and H. I. Yang. 2016. Internet appendix: "Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts." The Accounting Review (May): 1-20.

Li, X. and H. I. Yang. 2016. Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts. The Accounting Review (May): 933-953.

Li, X. and Q. Tan. 2022. Asymmetric inefficiency in the market response to non-earnings 8-K information. Contemporary Accounting Research 39(2): 1389-1424.

Li, X., J. Ng and W. Saffar. 2021. Financial reporting and trade credit: Evidence from mandatory IFRS adoption. Contemporary Accounting Research 38(1): 96-128.

Li, X., L. Sun and M. Ettredge. 2017. Auditor selection following auditor turnover: Do peers' choices matter? Accounting, Organizations and Society (57): 73-87.

Li, X., R. Dekker, C. Heij and M. Hekimoglu. 2016. Assessing end-of-supply risk of spare parts using the proportional hazard model. Decision Sciences 47(2): 373-394.

Li, X., X. Liu and L. Motiwalla. 2021. Valuing personal data with privacy consideration. Decision Sciences 52(2): 393-426.

Li, X., Y. Li and X. Cai. 2016. On core sorting in RMTS and RMTO systems: A newsvendor framework. Decision Sciences 47(1): 60-93.

Li, Y. 1970. A note on "The investigation of cost variances". Journal of Accounting Research (Autumn): 282-283.

Li, Y. and J. Jhang-Li. 2013. Analyzing the integration of WiMAX and Wi-Fi services: Bandwidth sharing and channel collaboration. Decision Sciences 44(6): 1059-1090.

Li, Y. and L. Zhang. 2015. Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment. Journal of Accounting Research (March): 79-117.

Li, Y. and M. Ma. 2022. Are tax havens and offshore financial centers cracked down on? A study on the international standard of exchange of information request. The Accounting Review (November, Issue 7): 295-318.

Li, Y., D. Zhang and Z. Fu. 2021. CE-DIFF: An approach to identifying and coping with irregular ratings in collaborative decision making. Decision Sciences 52(6): 1432-1451.

Li, Y., L. Liu, L. Fang, W. Wang and F. Xu. 2020. Optimal financing models offered by manufacturers with risk aversion and market competition considerations. Decision Sciences 51(6): 1411-1454.

Li, Y., N. Alexander and T. S. Hong. 2020. Opportunity knocks but once: Delayed disclosure of financial items in earnings announcements and neglect of earnings news. Review of Accounting Studies 25(1): 159-200.

Li, Y., S. Goel and K. J. Williams. 2023. Exploring antecedents of professional skepticism on accounting students' performance in cybersecurity. Journal of Emerging Technologies in Accounting 20(1): 147-168.

Li, Y., Y. Lin and L. Zhang. 2018. Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis. Journal of Accounting Research (March): 265-308.

Li, Z. and D. Sun. 2012. Acquisition and disclosure of operational information. Decision Sciences 43(3): 459-487.

Li, Z., C. Chen and K. T. Jones. 2018. Nontraditional college students: Strategies for minimizing tax liabilities and avoiding pitfalls. The CPA Journal (September): 42-46.

Li, Z., H. E. Ryan Jr. and L. Wang. 2021. Pay for outsiders: Incentive compensation for nonfamily executives in family firms. Contemporary Accounting Research 38(2): 1139-1176.

Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax savings strategy for parents of college students: Part 1 - American Opportunity Credit. The CPA Journal (August/September): 58-63.

Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax saving strategy for parents of college students: Part 2 - Lifetime Learning Credit. The CPA Journal (August/September): 64-68.

Li, Z., K. Ye, C. Zeng and B. Zhang. 2023. Ending at the wrong time: The financial reporting consequences of a uniform fiscal year-end. The Accounting Review (May): 367-396.

Li, Z., L. Shao and D. Sun. 2015. Designing multi-attribute procurement mechanisms for assortment planning. Decision Sciences 46(3): 597-622.

Li, Z., L. Wang and K. Wruck. 2020. Accounting-based compensation and debt contracts. Contemporary Accounting Research 37(3): 1475-1511.

Li, Z., T. J. Wong and G. Yu. 2020. Information dissemination through embedded financial analysts: Evidence from China. The Accounting Review (March): 257-281.

Liang, D., F. Lin and S. Wu. 2001. Electronically auditing EDP systems: With the support of emerging information technologies. International Journal of Accounting Information Systems 2(2): 130-147.

Liang, H., N. Wang, Y. Xue, S. Ge and S. Ransbotham. 2018. Can IT be too in sync with business strategy? MIT Sloan Management Review (Spring): 1-5. (Alignment vs. agility).

Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.

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