School of Accounting and Computer Information Systems
Ph.D., Oklahoma State University
International Accounting Issues
Auditing; Principles of Managerial Accounting
The following may be selected publications rather than a comprehensive list.
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
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.
Sun, L. and R. Yu. 2015. The impact of corporate social responsibility on firm performance. Review of Accounting and Finance 14 (3): 262-284.
Han, S, Li Sun, and J Zhang. “Earnings Quality, Stock Trading Competition, and Firms' Investment Efficiency.” Advances in Quantitative Analysis of Finance and Accounting (2017): n. pag. Print.
Sun, Li. “Managerial Ability and Goodwill Impairment.” Advances in Accounting 32 (2017): 42–51. Print.
Skousen, C, and Li Sun. “Fair Value Accounting and Goodwill Impairment.” International Journal of Economics and Accounting (2017): n. pag. Print.
Huang, Henry , Li Sun, and Joseph Zhang. “Environmental Uncertainty and Tax Avoidance.” Advances in Taxation (2017): n. pag. Print.
Huang, Henry, Li Sun, and Robert Yu. “Are Socially Responsible Firms Less Likely to Expatriate? An Examination of Corporate Inversions.” Journal of the American Taxation Association (2017): n. pag. Print.
Breit, Emily et al. “CEO Power and Employee Performance.” Accounting Research Journal (2017): n. pag. Print.
Huang, Sharon, and Li Sun. “Managerial Ability and Real Earnings Management.” Advances in Accounting (2017): n. pag. Print.
Chiang, Wen, Jennifer Shang, and Li Sun. “Broad Bond Rating Change and Irresponsible Corporate Social Responsibility Activities.” Advances in Accounting (2017): n. pag. Print.
Golden, Joanna, Li Sun, and Joseph Zhang. “Corporate Social Responsibility and Goodwill Impairment.” Accounting and the Public Interest (2017): n. pag. Print.
Sun, Li. “Managerial Ability and Environmental Performance: Evidence from EPA's Toxics Release Inventory Program.” Sustainability Accounting, Management and Policy Journal (2017): n. pag. Print.
Sun, Li, and J Zhang. “The Impact of Goodwill Impairment on Bond Ratings.” International Journal of Accounting & Information Management (2017): n. pag. Print.
American Accounting Association