Chan Li

Associate Professor of Business Administration and Robert L. Worthington Faculty Fellow


216 Mervis Hall
Curriculum Vitae: 


PhD in Business Administration (Accounting), University of Kansas 2007
MS in Management Information Systems, University of Akron 2003

Courses Recently Taught

  • Accounting Information Systems
  • Managerial Accounting I, II

Research Interest Areas

Economic consequences of auditing, internal controls, and corporate governance

Selected Publications

"Are Auditors Professionally Skeptical? - Evidence from Auditors' Going-Concern Opinions and Management Earnings Forecasts," with M. Feng. Journal of Accounting Research, forthcoming.

"Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management", with M. Feng, S. McVay, and H. Skaife, The Accounting Review, forthcoming.

“Fee Pressure and Audit Quality”, with M. Ettredge, and E. Fuerherm.  Accounting, Organizations and Society, forthcoming.

“Client Supply Chain Relationships and Audit Quality and Pricing”, with K. Johnstone, and S. Luo. Auditing: A Journal of Practice &Theory, forthcoming.

“Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom”, with J. Carcello. 2013. The Accounting Review, Vol 88 (5): 1511-1546.

“The Effect of Enterprise Systems Implementations on the Firm Information Environment”, with A. Dorantes; G. Peters, and V. Richardson, 2013. Contemporary Accounting Research, Vol 30 (4): 1427-1461. 

"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. 2012. MIS Quarterly, Vol 36 (1): 179-203.

"Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and their Subsequent Remediation", with K. Johnstone and K. Rupley. 2011. Contemporary Accounting Research, Vol 28 (1): 331-383.

"Financial Executive Quality, Financial Executive Turnover, and Adverse SOX 404 Opinions", with M. Ettredge and L. Sun. 2010. Journal of Accounting and Economics, Vol 50 (1): 93-110.

"Internal Control and Management Guidance", with M. Feng and S. McVay. 2009. Journal of Accounting and Economics. 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.

“The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era”, with M. Ettredge and L. Sun. Auditing: A Journal of Practice & Theory. Vol. 25 (2): 1-23.