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Accounting

English - Faculty & Research - Faculty - Accounting - Content

  • Liu Qiliang

    Professor
  • Subordinate unit

    Department of Accounting
  • Research Interests

    Audit, internal control, information environment and accounting information quality
  • Telephone

    027-87556455

    E-mail

    lql533@163.com

Education

Postdoctoral research - Department of Accountancy, Business school, University of Alberta, Canada (Sept. 2008- Sept. 2009)

Ph.D. in Accounting - School of Management, Xiamen University (Sept. 2003–Jun. 2006)

Master of Accounting - School of Management, Sichuan University (Sept. 2000–Jun. 2003)

Overseas Visiting and Training

Exchange visit - University of Kentucky, USA (Dec. 2012- Dec. 2013)

Industrial and Teaching Experiences

Vice President of Accounting Society of Wuhan (Since Dec. 2018)

Member of audit education branch of Accounting Society of China (Since 2017)

Huanghe talent project of Wuhan (Since 2016)

Member of academic committee of Financial Research (2015-2018)

Academic consultant of Finance and accounting monthly (Since Jun. 2015)

Member of accounting professional senior position review committee of Hubei province (Since Dec. 2015)

Member of the 7th council of Financial Cost Branch of Accounting Society of China(Aug. 2010-2014)

Southwestern University of Finance and Economics (Oct. 2011- Oct.2014)

Member of the Accounting Standards for Business Enterprises Professional Committee of the 7th council of Accounting Society of China (2008-2012)

Distinguished researcher of Chinese Government Audit Research Center, National accounting leading talents of Ministry of Finance (academic) (phase ii)

Lectured to National Accounting Institute of Beijing on audit firm mergers strategy and effect, lectured to State-owned Assets Supervision and Administration Commission of Wuhan on corporate governance, lectured to China Cosco on internal audit, lectured to hubei road and bridge company on new accounting standards, and provided professional training and consultation for many companies.

Research Interests

Audit, internal control, information environment and accounting information quality

Research Projects

【1】Responsible for the general project of China National Natural Science Foundation “Corporate executive corruption: causes, transmission path and governance mechanism” (2017-2020, project no. : 71672066).

【2】Co-responsible for the overseas, Hong Kong and Macao scholars cooperative research fund project of China National Natural Science Foundation “Negative media reports, government control and administrative punishment” with professor Weili Ge from the university of Washington (2014-2015, project no. : 71328201)

【3】Responsible for the general project of China National Natural Science Foundation “International convergence of accounting standards, accrual and real earnings management, and economic consequences -- a comparative study based on transnational and China” (2012-2015, project no. : 71172206)

【4】Responsible for the Scientific Research Foundation for the Returned Overseas Chinese Scholars of China Scholarship Council “Audit competition pattern, audit behavior constraint and audit quality” (2010).

【5】Responsible for the Ministry of Education Youth Project “Investor protection, integrity and earnings management” (2008, project no.: 08JC630060, finished).

Representative Research Papers

【1】Do Big 4 Firms Benefit or Suffer Losses When Another Big 4 Firm Fails to Detect Fraud? Asia-Pacific Journal of Accounting & Economics (SSCI), 2018 (1), with Karim Jamal, and Le Luo.

【2】Media pressure and innovation (in Chinese), Ecomomic Research Journal, 2017 (8), with Daoguang Yang and Hanwen Chen.

【3】Executives Corruption, Contagion Effect and Investor Protection, China Accounting and Finance Review, 2014 (3),with Dong Chen, Le Luo and Yiwei Yao

【4】Negative media coverage, litigation risk and audit contract stability -- based on external governance perspective (in Chinese),Management World (Monthly),2013 (11), with Yi Li and Jianping Zhang.

【5】Mandatory Adoption of IFRS, New Laws and Accrual and Real Earnings Management, China Accounting and Finance Review, 2011 (1),with Weifeng He and Le Luo

【6】Research on executive background characteristics and financial restatement behavior of Chinese listed companies (in Chinese),Management World (Monthly),2010 (7), with Weifeng He.

【7】The Protection of Investors, the Private Benefit from Control, and the Pyramid Structure (in Chinese),Management World (Monthly),2008 (12), with Zengquan Li and Yiwei Yao.

【8】Signing Auditor’s Tenure and Audit Quality, China Accounting and Finance Review, 2008 (2),with Yuying Yu and Hanwen Chen.

【9】Client Importance and Audit Quality, China Accounting and Finance Review, 2006 (4), with Hanwen Chen and Yiwei Yao.

【10】Country, ownership structure, integrity and corporate governance (in Chinese),Management World (Monthly),2005 (8), with Hanwen Chen and Jinsong Yu

【11】International convergence of accounting standards: a literature review (in Chinese), Accounting Research,2018 (2), with Li Tian and Jing Liu.

【12】IFRS, financial analysts, institutional investors, and equity capital costs: based on the information governance perspective (in Chinese),Accounting Research,2016 (10), with Yi Li and Hong Li

【13】Audit firm organizational form, legal responsibility and audit quality -- based on the individual level of signing auditor (in Chinese),Accounting Research,2015 (4), with Junxiu Guo and Yuyan Tang.

【14】Negative media coverage, litigation risk and audit fees (in Chinese),Accounting Research,2014 (6), with Hui Li, Chao Zhao, Yigang Liao and Hanwen Chen.

【15】Internal control, auditor industry expertise, accrual and real earnings management (in Chinese),Accounting Research,2013 (4), with Jinhua Fan and Yaman Zhang.

【16】Executive centralization, internal control and accounting information quality (in Chinese),Nankai Business Review,2013 (1), with Le Luo, Yaman Zhang and Hanwen Chen.

【17】Institutional environment, property right and internal control construction (in Chinese),Accounting Research,2012 (3), with Le Luo, Weifeng He and Hanwen Chen.

【18】Accounting matters, standard public domain and accounting information authenticity (in Chinese),Accounting Research,2007 (6), with Shuipeng Wu.

【19】Accounting standards, public domain and accounting professional ethics (in Chinese),Accounting Research,2005 (11), with Shuipeng Wu

【20】Human capital operator finance: a theoretical framework (in Chinese),China’ s Industrial Economics,2004 (2)

Working paper

【1】“When Does Internal Control Over Financial Reporting Curb Resource Extraction? Evidence from China”, with Weili Ge, Zining Li, and Sarah McVay. 2019. Under the third round of review process of Contemporary Accounting Research.

【2】“Protecting the Giant Pandas: China's Censorship of Negative News Related to Public Companies”, with Ole-Kristian Hope, Yi Li, and Han Wu. 2018. Under the second round of review process of Management Science.

【3】“The (In)Visibility of Political Connections”, with Ole-Kristian Hope, Yi Li, and Han Wu. 2018. Under the first round of review process of The Accounting Review.

【4】“The consequences of private relationship between audit partners and their clients”, with Hanwen Chen, Le Luo and Tomo Suzuki. 2017. Asia-Pacific Journal of Accounting & Economics (SSCI, forthcoming)

Monographs/Textbooks

【1】Monograph:Qiliang Liu,“Incomplete contracts and earnings management”,Dongbei University of Finance and Economics Press, 2010

【2】Scholarly Book:Qiliang Liu,“Intermediate financial accounting”,Science Press,2009

【3】Scholarly Book:Hanwen Chen and Qiliang Liu,“Intermediate financial accounting”,Peking University Press, 2008

Grants and Awards

【1】The second prize of excellent doctoral dissertation of Fujian province for “Incomplete contract and earnings management”, Dec. 2007

【2】Excellent doctoral dissertation of Xiamen University for “Incomplete contract and earnings management”, Jun. 2007.

【3】The second prize of the outstanding accounting paper of Accounting Society of China in 2008 for “Signing accountant tenure and audit quality”, with Yuying Yu and Hanwen Chen, Nov.2009.

【4】11th excellent achievement award of social science of Wuhan for “Client important and audit quality”, Feb.2009.

【5】The first prize of the outstanding accounting paper of Accounting Society of China in 2009 for “Learning effect, personal relationship, audit tenure and audit quality”, with Jianxin Tang, Jul. 2010.

【6】The third prize of excellent achievement award of social science of Hubei province for “Learning effect, personal relationship, audit tenure and audit quality”, Dec. 2013.

【7】The third prize of excellent achievement award of social science of Hubei province for “Research on executive background characteristics and financial restatement behavior of Chinese listed companies”, Dec. 2013.

【8】Outstanding postgraduate supervisor of Wuhan University in 2012-2013, Dec. 10, 2013.

【9】The second prize of outstanding accounting paper of the Ministry of Finance in 2013 for “Negative media coverage, litigation risk and audit contract stability -- based on external governance perspective”, with Yi Li and Jianping Zhang, Jul. 2014.

【10】Special prize for excellent paper of academic annual meeting in 2014 of the financial cost branch of Accounting Society of China and the 27th theoretical research seminar for “Negative media coverage, regulatory penalties and civil compensation litigation”, with Yi Li and Lianhui Zhou, Oct. 19, 2014.

【11】The third prize of the tenth excellent achievement award of social science of Hubei province for “Research on the governance effect of negative media coverage (series of papers)”, Dec. 15, 2016.

Teaching (2014-2018)

Undergraduate:

Accounting, 48 Teaching Hours

Graduate:

Advanced Auditing Theory and Practice, 96 Teaching Hours

Financial Accounting Theory, 28 Teaching Hours

Accounting, 32 Teaching Hours

Internal Control, 96 Teaching Hours

Theory and Practice of Internal Control, 32 Teaching Hours

Auditing Theory and Practice, 144 Teaching Hours

Positive Accounting Research, 20 Teaching Hours