师资&研究

师资队伍

李留闯 教授

系别:会计与财务系

邮箱:LC3945@163.com

个人主页:

工作经历

2019/08 – 至今   教授, tyc234cc 太阳成集团

2016/06 2019/07  副教授,tyc234cc 太阳成集团

2015/11 2016/05  讲师, tyc234cc 太阳成集团

2013/11 2015/10  讲师, 西北工业大学

教育背景


2008/092013/09 管理学博士(会计学方向), tyc234cc 太阳成集团

2004/092008/06 管理学学士, tyc234cc 太阳成集团

2012/092013/03 联合培养博士生,Department of Accounting, The University of  Texas at Dallas,

2011/052012/05 联合培养博士生,Department of Accountancy, The City University of Hong Kong


科研论文(部分)

1.The  Effect of Engagement Auditors on Financial Statement Comparability.  Auditing: A Journal of Practice and Theory, 2020. (with Baolei Qi,  Jieying Zhang)

2.The effect of  enforcement action on audit fees and the audit reporting lag. Accounting  and Business Research, 2020. (with Baolei Qi, Ashok Robin and Rong  Yang)

3.Local versus non-local effects  of Chinese media and post-earnings announcement drift. Journal of  Banking & Finance, 2019, 106: 82-92. (with Kim, J.B., Z. Yu and H.  Zhang).

4.The Effects of Newly Emergent  Non-state-controlled Chinese Firms Adapting an Established Practice from  State-owned Organizations: Evidence of Symbolic Compliance from a  Natural Experiment. Asia-Pacific Journal of Accounting & Economics.  2019, In Press. (with B. Srinidhi, Z. Yu, and H. Zhang)

5.Does  internal control over financial reporting really alleviate agency  conflicts? (with Baolei Qi, Qing Zhou and Jinghui Sun), Accounting and  Finance, 2017, 47( 4): 1101-1125.

6.Analyst Forecast Accuracy and Media Independence. (with Jeong-Bon Kim and Hao Zhang), Financial Management, 2017, 46: 10231051.

7.The  Contagion Effect of Low-Quality Audits at the Level of Individual  Auditors (with Baolei Qi, Gaoliang Tian and Guochang Zhang), The  Accounting Review, 2017, 92: 137-164.

8.Ultimate  ownership, risk-taking and firm value: evidence from China (with Kun Su  and Ruan Wan), Asia Pacific Business Review, 2017, 23: 10-26.

9.Press  freedom, externally-generated transparency, and stock price  informativeness: International evidence (with Jeong-Bon Kim, Hao Zhang  and Gaoliang Tian), Journal of Banking & Finance, 2014, 46: 299-310.

10.The Impact of financial capability on firms  competitiveness and sustainability: Evidence from highly regulated  Chinese market (with Mohan Fonsekaand Gaoliang Tian), Chinese Management  Studies, 2014, 8: 593-623.

11.Aggressive  reporting, investor protection and stock price informativeness:  Evidence from Chinese firms (with Zhongbo Yu and Hao Zhang), Journal of  International Accounting, Auditing and Taxation, 2013, 22: 71-85.


中文期刊论文



12.孙晶慧, 李留闯,司毅. 签字注册会计师受声誉机制约束吗?——来自行政处罚的证据. 当代会计评论,2018,11(02):24-40.

13.韩洁, 田高良, 李留闯. 连锁董事与社会责任报告披露:基于组织间模仿视角. 管理科学, 2015, 28(1): 18-31.

14.李留闯. 相对业绩评价和CEO薪酬——基于董事联结的分析. 山西财经大学学报, 2015, 37(5): 73-83.

15.李留闯, 李彬. 真实活动盈余管理影响审计师的风险决策吗? 审计与经济研究, 2015, 30(5): 44-54.

16.李留闯, 田高良. 公司关系网络和高管薪酬:理论模型和实证. 系统工程理论与实践, 2014, 34(1): 54-63.

17.田高良, 韩洁, 李留闯. 连锁董事与并购绩效——来自中国A股上市公司的经验证据. 南开管理评论, 2013, 16(6): 112-122.

18.李留闯, 田高良, 马勇, 李彬. 连锁董事和股价同步性波动:基于网络视角的考察. 管理科学, 2012, 25(6).

19.田高良, 李留闯, 齐保垒. 连锁董事、财务绩效和公司价值. 管理科学, 2011 24(3): 13-24.

20.田高良, 李留闯, 齐保垒. 内部控制鉴证报告的信号失灵和甄别——一个本土化的实证研究. 南开管理评论, 2011, 14(5): 109-117.

21.田高良, 李留闯, 王鹏. 发展中的中国情景化实证会计研究——第九届中国实证会计国际研讨会综述. 中国会计评论, 2011, 9(1): 97-110.

22.齐保垒, 田高良, 李留闯. "上市公司内部控制缺陷与财务报告信息质量." 管理科学, 2010, 23(4): 38-47.

23.田高良, 李留闯, 李鹏, 齐堡垒. 新企业会计准则对会计信息质量的影响研究. 当代经济科学, 2010, 32(3): 96-105+127-128.

24.田高良, 齐保垒, 李留闯. 基于财务报告的内部控制缺陷披露影响因素研究. 南开管理评论, 2010, 13(4): 134-141.


研究基金

1.国家自然科学基金青年项目,“四大”与本土会计师事务所的竞争结构变动及其对审计效率的影响:基于制度干预的研究,2016-2018,主持

2.中国博士后基金项目,制度干预、内外资会计师事务所的市场势力和审计效率,2016-2017,主持

3.自然科学基金面上项目,网络舆情对企业绩效与股票价格的影响机制及管理方法研究,2017-2020,参与

4.自然科学基金青年项目,股权资本成本-相对财务杠杆敏感度对公司资本结构动态调整速度异质性的影响研究,2017-2019,参与

5.自然科学基金面上项目,媒体发挥公司治理作用的机制研究:理论分析与实证检验,2014-2017,参与




学术交流

1.Contemporary Accounting Studies 2019年会,厦门大学,2019/11. 文章评论

2.Annual  Conference of Chinese Accounting Professors' Association of North  America (CAPANA), San Francisco, US, August 2019. Do auditors  sufficiently understand misstatement risk? Presentation.

3.CJAS2018年会,厦门大学,2018/10. 文章评论

4.武汉大学会计论坛,武汉大学,2018/06. The Effect of Engagement Auditors on Financial Statement Comparability. Presentation.

5.CJAR工作坊,中山大学,2018/03. Financial Statement Comparability and the Provision of Audit Services. Presentation.

6.清华大学,2018/01. Financial Statement Comparability and Provision of Audit Services. Presentation.

7.会计论坛,西北大学,2017/11. The Effect of Engagement Auditors on Financial Statement Comparability. Presentation.

8.新丝路会计论坛,成都,2017/11. 文章评论.

9.Annual  Meeting of America Accounting Association (AAA), San Diego, CA, U.S.,  2017/08. The Effect of Engagement Auditors on Financial Statement  Comparability. Presentation.

10.中国实证会计国际研讨会年会,大连,2016/12. 文章评论.

11.中国实证会计国际研讨会年会,北京,2015/12. 文章评论.

12.Annual  Conference of Chinese Accounting Professors' Association of North  America (CAPANA), Beijing, P.R. China, July 2014. The Contagion Effect  of Low-Quality Audits at the Level of Individual Auditors. Presentation.