Li Sun, PhD

Li Sun, PhD
Program Director of Master of Accountancy
Edward E. and Helen T. Bartlett Associate Professor of Accounting
College of Business
Accounting and Computer Information Systems
Helmerich Hall


PhD – Oklahoma State University MS – Washburn University MS – Kansas State University


Li Sun is the holder of Bartlett Endowed Chair in Accounting. His research interests include financial accounting and cost accounting. He has published articles in Journal of the American Taxation Association, Accounting and the Public Interest, Journal of Accounting, Auditing and Finance, International Review of Financial Analysis, Review of Quantitative Finance and Accounting, Advances in Accounting, Journal of Economics and Business, Journal of Business Ethics and several other journals. He is the 2017-2018 recipient of Mayo Research Excellence Award. He is also the recipient of Emerald Literati Award in 2019.

Research Interests

Accounting Choices
Cost Accounting
International Accounting Issues

Teaching Interests

Auditing; Principles of Managerial Accounting


Journal Articles

  • Nichols, Linda, and Li Sun. “Managerial ability and special items.” International Journal of Revenue Management (2020): n. pag. Print.

  • Harper, Joel, and Li Sun. “CEO Power and Corporate Social Responsibility.” American Journal of Business (2019): n. pag. Print.

  • Huang, Henry, Chanjuan Liu and Li Sun. “Chemical Releases and Corporate Cash Holdings.” International Review of Financial Analysis (2019): n. pag. Print.

  • Sun, Li, Brian Walkup, and Kean Wu. “Sales order backlog and corporate social responsibility.” Advances in Accounting (2019): n. pag. Print.

  • Harper, Joel, Kris Kemper and Li Sun. “Managerial Ability and Bond Credit Ratings.” Financial Markets, Institutions and Instruments (2019): n. pag. Print.

  • Miranda, Jose, James Sander and Li Sun. “Proximity to Broad Bond Rating Change and Employee Performance.” Managerial Finance (2019): n. pag. Print.

  • Harper, Joel, and Li Sun. “Environmental Performance and Corporate Cash Holdings.” Applied Economics Letters (2019): n. pag. Print.

  • Harper, Joel, Grace Johnson and Li Sun. “Further Evidence on Stock Price Crash Risk.” Research in International Business and Finance (2019): n. pag. Print.

  • Harper, Joel, and Li Sun. “Geographic Distance and Goodwill Impairment.” International Journal of Accounting and Information Management (2018): n. pag. Print.

  • Wu, Kean, Susan Sorensen, and Li Sun. “Board Independence and Information Asymmetry: Family Firms vs. Non-Family Firms.” Asian Review of Accounting (2018): n. pag. Print.

  • Johnston, Joseph, Li Sun, and Joseph Zhang. “Environmental Uncertainty, Goodwill Impairment and Earnings Management.” Journal of Forensic & Investigative Accounting (2018): n. pag. Print.

  • Miranda, Jose, Svetlana Orlova, and Li Sun. “CEO Network Centrality and Corporate Cash Holdings.” Review of Quantitative Finance and Accounting (2018): n. pag. Print.

  • Xing, Jason , and Li Sun. “The Impact of External Environmental Uncertainty on Managerial Ability.” Oil, Gas & Energy Quarterly (2018): n. pag. Print.

  • Chabowski, Brian, Wen Chiang, Kailing Deng, and Li Sun. “Environmental Inefficiency and Bond Credit Rating.” Journal of Economics and Business (2018): n. pag. Print.

  • SunL. Environmental Performance, Firm Performance and Managerial Ability. Advances in Public Interest Accounting, 2018.
  • SkousenC., and SunL. Do Employee Dimension Ratings Reflect Employee Performance? Evidence from MSCI’s ESG Database. Applied Economics Letters, 2018.
  • SkousenC., SunL., and WuK. The Role of Managerial Ability in Classification Shifting Using Discontinued Operations. Advances in Management Accounting, 2018.
  • ChiangW., SunL., and WalkupB. Business Volatility and Employee Performance. American Journal of Business, 2018.
  • OrlovaS., and SunL. Institutional Determinants of Cash Holdings Speed of Adjustment. Global Finance Journal, 2018.
  • ChabowskiB., HuangX., and SunL. Environmental Uncertainty and Corporate Social Responsibility. International Journal of Business and Systems Research, 2018.
  • SkousenC., SongJ., and SunL. CEO Network Centrality and Bond Credit Ratings. Advances in Accounting, 2017.
  • BickP., OrlovaS., and SunL. Fair Value Accounting and Corporate Cash Holdings. Advances in Accounting, 2017.
  • SunL., and ZhangJ. Goodwill Impairment Loss and Bond Credit Rating. International Journal of Accounting & Information Management, 2017.
  • HuangS., and SunL. Managerial Ability and Real Earnings Management. Advances in Accounting, 2017.
  • BreitE., SongJ., SunL., and ZhangJ. CEO Power and Employee Performance. Accounting Research Journal, 2017.
  • HuangH., SunL., and ZhangJ. Environmental Uncertainty and Tax Avoidance. Advances in Taxation, 2017.
  • ChiangW., ShangJ., and SunL. Broad Bond Rating Change and Irresponsible Corporate Social Responsibility Activities. Advances in Accounting, 2017.
  • SunL. Managerial Ability and Environmental Performance: Evidence from EPA’s Toxics Release Inventory Program. Sustainability Accounting, Management and Policy Journal, 2017.
  • HanS., SunL., and ZhangJ. Earnings Quality, Stock Trading Competition, and firms’ Investment Efficiency. Advances in Quantitative Analysis of Finance and Accounting, 2017.
  • HuangH., SunL., and YuR. Are Socially Responsible Firms Less Likely to Expatriate? An Examination of Corporate Inversions. Journal of the American Taxation Association, 2017.
  • GoldenJ., SunL., and ZhangJ. Corporate Social Responsibility and Goodwill Impairment. Accounting and the Public Interest, 2017.
  • SkousenC., and SunL. Fair Value Accounting and Goodwill Impairment. International Journal of Economics and Accounting, 2016.
  • SunL. Managerial Ability and Goodwill Impairment. Vol. 32, Advances in Accounting, 2016, pp. 42-51.
  • Bick, P, Chiang, W., Huang, S., and Sun, L. (2015) “Corporate Social Responsibility and ASC 820 Hierarchy: Evidence from Responsible CSR Activities” International Journal of Revenue Management, Vol. 8, Nos. 3/4, 2015, pp. 299 – 323

  • Sun, L. and R. Yu. 2015. The impact of corporate social responsibility on firm performance. Review of Accounting and Finance 14 (3): 262-284.

  • Eng, L., L. Sun and T. Vichitsarawong. 2014. Are International Financial Reporting Standards-based and U.S. GAAP- Based accounting amounts comparable? evidence from U.S. ADRs. Journal of Accounting, Auditing and Finance 29: 163-187.

  • Eng, L., L. Sun and T. Vichitsarawong. 2013. An examination of the valuation properties of earnings and book values reported under IAS, tax-based accounting and U.S. GAAP: evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting 29 (2): 278-285.

  • Crook, Matthew, Li Sun, and Brian Walkup. “CEO Power and Research Quotient.” (2018): n. pag. Print.

Courses Taught

  • Accounting Information Systems
  • Concepts in Accounting Information II
  • Information Security: Auditing and Assurance Services

Professional Affiliations

  • American Accounting Association

Awards & Honors

  • Mayo Research Excellence Award
  • Best Paper Award