LIAO Lin
Email: linliao@nau.edu.cn
Biography and Contact:
Professor LIAO Lin: Associate Dean and Professor of the School of Internal Audit (SIA), Nanjing Audit University; Director of the International Academic Research and Exchange Department, Center for China’s Governmental Auditing Research; Director of the Center for Area and Country Studies of SIA; Ph.D. in Accounting from the University of New South Wales (UNSW), Australia; Elsevier Highly Cited Chinese Researcher (2020, 2022-2024).
Contact: linliao@nau.edu.cn
Research Interests:
His primary research interests include auditing, accounting, corporate social responsibility (CSR), and corporate finance.
Publications:
His major research findings have been published in leading SSCI-indexed English-language journals, including The Accounting Review (one of the "Top 3" international accounting journals; indexed in UTD24), Accounting, Organizations and Society (a Top 5 accounting journal; FT50), Journal of Business Ethics (FT50), Journal of Corporate Finance, British Accounting Review, Pacific-Basin Finance Journal, and Accounting and Finance.
Cai, X., Liao, L., Pan, Y., Wang, K,, 2025. “Seeking blessings by doing good: top executive superstitions and corporate philanthropy”. Journal of Corporate Finance (SSCI 一区)， 92，102775.
Gunn, J., Li, C., Liao, L., Zhou, S. and Yang, J., 2024, “Audit firms’ Corporate Social Responsibility Activities and Auditor Reputation” Accounting, Organizations and Society (国际顶级，FT50, SSCI一区), 113, 101569.
Pan, Y., Liao, L., Yao, D., and Zhang, J., 2024, Board Chairs' Early Life Experience and Tax Avoidance, Journal of Business Ethics (FT50, SSCI一区, ABDC A类), 192,987-917
Liao, L., Sharma, D., Yang, Y., and Zhao, R. 2023. Adoption and content of key audit matters and stock price crash risk, International Review of Financial Analysis (SSCI一区, ABDC A类), vol. 88, 102706.
Gunn, J., Li, C., Liao, L., and Zhou, S., 2023. “Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated vs. Non-integrated Audits”. The Accounting Review (国际顶级，UTD24 期刊，SSCI一区), 98(1):251-283.
Liao, L., Pan, Y., and Yao, D., 2023, “Capital market liberalization and voluntary corporate social responsibility disclosure: evidence from a quasi-natural experiment in China”. Accounting and Finance (SSCI 二区，ABDC A类), 63(2):2677-2715.
Liao, L., Kang H. and Morris, R. 2021. “Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurement During the Financial Crisis”, Accounting and Finance (SSCI 二区，ABDC A类), 61(1):2069-2107.
郑伟宏、廖林*，政府审计促进制度性交易成本降低的效果研究，《审计研究》,2021,5:29-41
Liao, L., Yao, T., Kang H. and Morris, R. 2020. “The Impact of Legal Efficacy on Value Relevance of the Three-Level Fair Value Measurement Hierarchy, Pacific-Basin Finance Journal (SSCI 一区，ABDC A类), 59, Article 101259
Academic Service:
He serves as an ad hoc reviewer for over 30 SSCI-indexed English-language journals, including The Accounting Review, Auditing: A Journal of Practice & Theory (AJPT), Journal of Accounting and Public Policy, and Journal of Business Ethics. He currently holds the position of Associate Editor three international SSCI journals, including International Journal of Auditing, Accounting and Finance, and Managerial Auditing Journal.
Personal Link:
https://sia.nau.edu.cn/2023/0112/c9415a109067/page.htm
https://scholar.google.com/citations?user=8JDfNZIAAAAJ&hl=en
