Home > Faculty > Chan Li
Chan Li
Assistant Professor of Business Administration
Office: 216 Mervis Hall
Phone: 412-648-1723
E-mail: chanli@katz.pitt.edu
Degrees
PhD in Business Administration (Accounting), University of Kansas 2007
MS in Management Information Systems, University of Akron 2003
Area
Accounting
Courses Recently Taught
- Accounting Information Systems
- Managerial Accounting I, II
Research Interest Areas
Economic consequence of auditing, internal controls, corporate governance
Publications
"Investors' Perceptions of Auditors' Economic Dependence on the Client - Post-SOX Evidence" with C. Hollingsworth. Journal of Accounting, Auditing and Finance, forthcoming.
"The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports" with G. Peters; V. Richardson and M. Waston. MIS Quarterly, forthcoming.
"Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements" with M. Ettredge; J. Heintz, and S. Scholz. Accounting Horizons, forthcoming.
"Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and their Subsequent Remediation" with K. Johnstone and K. Rupley. Contemporary Accounting Research, forthcoming.
Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons Vol 24 (3): 395-417.
"Financial Executive Quality, Financial Executive Turnover, and Adverse SOX 404 Opinions", with M. Ettredge and L. Sun, Journal of Accounting and Economics, Vol 50 (1): 93-110.
"Internal Control and Management Guidance" with M. Feng and S. McVay. Journal of Accounting and Economics, 2009 Vol 48 (2-3): 190-209.
"Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going Concern Opinions" 2009. Contemporary Accounting Research. Vol 26 (1): 201-230.
"Risk and Reliability Formulas for Systems Security under Dempster-Shafer Theory of Belief Functions", with R. Srivastava. 2008. Journal of Emerging Technologies in Accounting. Vol 5: 189-219.
"Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era", with M. Ettredge and S. Scholz. 2007. Accounting Horizons. Vol 21 (4): 371-386.
"Internal and External Influence on IT control Governance", with J. Lim and Q. Wang. 2007. International Journal of Accounting Information Systems. Vol (8): 225-239.
"The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era", with M. Ettredge and L. Sun. 2006. Auditing: A Journal of Practice & Theory. Vol. 25 (2): 1-23.
Working Papers
"Does SOX Section 404 Curb Material Misstatements?", with M, Feng.
"Management forecast and auditor going concern opinions for financially distressed firms", with M, Feng.
"Auditor independence: evidence on the effect of nonaudit fees on SOX 404 auditor reporting decisions", with K. Raman and L. Sun.
