Dan Li

Dan Li

Visiting Associate Researcher  

Dr. Dan Li is a tenured associate professor at the Department of Accounting of School of Economics and Management, Tsinghua University. Dr. Dan Li received her doctoral degree in accounting, Georgia Institute of Technology in 2007.

Her research interests include Audit Quality, Internal Control and Accounting Conservatism, Financial Accounting and Corporate Finance. She has been working on projects with international accounting firms, including enterprise risk management and internal control system consulting. Her research papers have been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, Management World(Chinese), Journal of Financial Research(Chinese), China Accounting Review(Chinese), etc. Dr. Li teaches courses including Financial Reporting and Analysis, Auditing for undergraduates, MBAs, and executives.

Selected Publications, News, & Honors

1. Market Pricing of Banks’ Assets Reported under SFAS 157 during the 2008 Economic Crisis. 2015. Journal of Accounting and Public Policy Vol. 34(2): 129-145. with Beng Wee Goh, Jeffrey Ng and Kevin Ow Yong.


2. Auditor Reporting under Section 404: The Association between the ICFR and Going Concern Audit Opinions. 2013 (September). Contemporary Accounting Research Vol.30 (3):970-995, with Jayanthi Krishnan, and BengWee Goh.


3. The Disciplining Effect of the Internal Control Provisions of the Sarbanes Oxley Act on the Governance Structures of Firms. 2013. International Journal of Accounting Vol. 48 (2): 248-278, with BengWee Goh.


4. Internal Control and Conditional Conservatism. The Accounting Review 2011, Vol. 86 (3): 975–1005,with BengWee Goh.


5. Does Auditor Tenure Affect Accounting Conservatism? Further evidence. 2010.Journal of Accounting and Public Policy Vol. 29(3): 226-241,sole author.


6. An Analysis of US Accounting Firms’ Cross-Country Audit Quality of China Concepts Stocks. China Journal of Accounting Studies 2016, Vol 4(2):183-204, with Nan Jia. (Chinese)


7. Media Relations Engagement in Capital Market: Evidence from Chinese IPO Market. Management World 2016 (7):121-136, with Muzhi Wang. (Chinese)