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Li Sun PhD

Assistant Professor of Accounting Collins College of Business
School of Accounting and Computer Information Systems

li-sun@utulsa.edu
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Biography

Li Sun joined the University of Tulsa in 2014. 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, Review of Quantitative Finance and Accounting, Advances in Accounting, Journal of Economics and Business, Advances in Quantitative Analysis of Finance and Accounting, Advances in Management Accounting, Advances in Public Interest Accounting, Advances in Taxation, Sustainability Accounting, Management and Policy Journal, International Journal of Accounting and Information Management, Accounting Research Journal, Review of Accounting and Finance, Advances in Environmental Accounting, Journal of Business Ethics and several other journals. He is the 2017-2018 recipient of Mayo Research Excellence Award.


Ph.D., Oklahoma State University
M.S., Kansas State University
M.S., Washburn University


Accounting Choices
Cost Accounting
International Accounting Issues

Auditing; Principles of Managerial Accounting


The following may be selected publications rather than a comprehensive list.

Journal Articles


Harper, Joel, and Li Sun. "Geographic Distance and Goodwill Impairment." International Journal of Accounting (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, J. Z. , and Li Sun. "The Impact of External Environmental Uncertainty on Managerial Ability." Oil, Gas & Energy Quarterly (2018): n. pag. Print.

Chabowski, Brian et al. "Environmental Inefficiency and Bond Credit Rating." Journal of Economics and Business (2018): n. pag. Print.

Sun, Li. “Environmental Performance, Firm Performance and Managerial Ability .” Advances in Public Interest Accounting (2018): n. pag. Print.

Skousen, Chris, and Li Sun. “Do Employee Dimension Ratings Reflect Employee Performance? Evidence from MSCI’s ESG Database.” Applied Economics Letters (2018): n. pag. Print.

Skousen, Chris, Li Sun, and Kean Wu. “The Role of Managerial Ability in Classification Shifting Using Discontinued Operations.” Advances in Management Accounting (2018): n. pag. Print.

Chiang, Wen, Li Sun, and Brian Walkup. “Business Volatility and Employee Performance.” American Journal of Business (2018): n. pag. Print.

Orlova, Svetlana, and Li Sun. “Institutional Determinants of Cash Holdings Speed of Adjustment.” Global Finance Journal (2018): n. pag. Print.

Chabowski, Brian , Xuerong Huang, and Li Sun. “Environmental Uncertainty and Corporate Social Responsibility.” International Journal of Business and Systems Research (2018): n. pag. Print.

Bick, Patty, Svetlana Orlova, and Li Sun. “Fair Value Accounting and Corporate Cash Holdings.” 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.

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.

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.

Chiang, Wen, Jennifer Shang, and Li Sun. “Broad Bond Rating Change and Irresponsible Corporate Social Responsibility Activities.” Advances in Accounting (2017): n. pag. Print.

Huang, Henry , Li Sun, and Joseph Zhang. “Environmental Uncertainty and Tax Avoidance.” Advances in Taxation (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.

Skousen, Chris, Jason Song, and Li Sun. “CEO Network Centrality and Bond Credit Ratings.” Advances in Accounting (2017): n. pag. Print.

Sun, Li, and J Zhang. “Goodwill Impairment Loss and Bond Credit Rating.” International Journal of Accounting & Information Management (2017): n. pag. Print.

Sun, Li. “Managerial Ability and Goodwill Impairment.” Advances in Accounting 32 (2016): 42–51. Print.

Skousen, C, and Li Sun. “Fair Value Accounting and Goodwill Impairment.” International Journal of Economics and Accounting (2016): n. pag. Print.

Bick. P., C. Chiang, S. Huang, and L. Sun. 2015. Corporate Social Responsibility and ASC 820 Hierarchy: Evidence from Responsible CSR Activities. International Journal of Revenue Management, 8: 299-323.

Johnson, G, Li Sun, and J Zhang. “Firms' Environmental Uncertainty and Excessive CEO Pay.” Accounting and Finance Research 4.4 (2015): 262–284. Print.

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

Stuebs, Marty, and Li Sun. “Corporate Governance and Social Responsibility.” International Journal of Law and Management (2015): n. pag. Print.

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.

Stuebs, Marty, and Li Sun. “Corporate Governance and Environmental Activities.” Advances in Environmental Accounting 55.3 (2014): 81–113. Print.

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 M. Stuebs. 2012. Corporate social responsibility and firm productivity: evidence from the chemical industry. Journal of Business Ethics 118 (2): 251-263.

Sun, Li. “Reducing Pollution and Firm Efficiency.” Southest Business and Economics Journal 19 (2011): 47–55. Print.

Stuebs, M. and L. Sun. 2010. Business reputation and labor efficiency, productivity and cost. Journal of Business Ethics 96 (2): 265-283.

Sun, Li. “Ecoefficiency: Evidence from the Pharmaceutical Industry.” Southwest Business and Economics Journal 18.2 (2010): 1–16. Print.

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


American Accounting Association


ACCT 2123 Concepts in Accounting Information II