LI Dan

Accounting    Professor


Office:B351 Lihua Building

Educational Background

2003-2007 Ph. D. in Accounting, Georgia Institute of Technology, Atlanta, GA, USA.

2002-2003 M. S program study in Accounting, University of Wisconsin, Milwaukee, WI, USA

1997-2001 B. S. in International Trade, Beijing Institute of Technology, Beijing, China


Work Experience

2011-present  Associate Professor (tenured), School of Economics and Management, Tsinghua University

2007-2010    Assistant Professor, School of Economics and Management, Tsinghua University

2001-2002    Ernst & Young Huaming LLP



Financial Reporting and Analysis, Auditing (Undergraduate, International MBA)


Research Areas

Information disclosure, Corporate governance, Financial management, Audit quality, Internal control



Journal Articles

Dan Li, Z.F.Yang, M. Zhang and K.Y. Zhang. Political Uncertainty and Cost Stickiness: Evidence from Prefecture-city Official Turnover in China. 2021. International journal of Accounting. Forthcoming.

Tao Hu, Dan Li, Ziming Guo, Common Managers and Corporate Innovation——Evidence from Listed Group Companies and their Subsidiaries , Review of Investment Studies, 09, 39, 34-64, 2020

Dan Wang, Dan Li, Huan Li, Customer Concentration and Corporate Investment Efficiency, Accounting Research, 1, 110-125, 2020

Dan Li, MuZhi Wang, New Audit Reporting and Stock Price Synchronicity, Accounting Research, Vol. 1, pp. 86-92, 2019

Siyuan Tang, Dan Li, Customers, Geographical Distance Proximity and Corporates’ Information Quality, China Accounting Review, Vol. 1, pp. 21-48, 2019

Siyuan Tang, Dan Li, Customers' Distance Proximity and Listed Corporates' Audit Fees, Audit Research, Vol. 1, pp. 72-80, 2019

Huan Li, Dan Li, Dan Wang, Reputation Effects of Big Customers on Debt Financing: Evidence from Supplier- Customer Relationships in China, Journal of Financial Research, Vol. 6, pp. 138-154, 2018

Huan Li, Pinting Zheng, Dan Li, Do Big Customers Influence Listed Firms' Performance?——Based on Supplier-Customer Relationships in China, Accounting Research, Vol. 4, pp. 58-65, 2018

Dan Li, Do Large Customers Influence Listed Firms’ Performance? Based on Supplier-Customer Relationships in China , China Journal of Accounting Studies, Vol. 5, No. 3, pp. 326-343, 2017

Dan Li, MuZhi Wang, Media Relations Engagement in Capital Market: Evidence from Chinese IPO Market , Management World, Accepted in April of 2016.

Nan Jia, Dan Li, An analysis of US accounting firms’ cross-country audit quality of China concepts stocks, China Journal of Accounting Studies, Vol. 4, No. 2, pp. 183-204, 2016

Nan Jia, Dan Li, “ Will the Economic Dependence of the Accounting Firm on the Customer Weaken the Auditing Quality? - Evidence from the Stock Market in the United States” , The Auditing Study, 2015, No. 5, pp.  102-112

Huan Li, Dan Li, Listing Corporation’s Information Environment and Insider Trading , China Accounting Review, 2015, No. 2, Vol. 13, pp.  157-181

Dan Li, Beng Wee Goh, Jeffrey Ng, Kevin Ow Yong: Market Pricing of Banks’ Assets Reported under SFAS 157 during the 2008 Economic Crisis , Journal of Accounting and Public Policy, 2015, No. 34, Vol. 2. pp.  129-145

Bengwee Goh, J. Krishnan, Dan Li: Auditor Reporting under Section 404: The Association between the ICFR and Going Concern Audit Opinions , Contemporary Accounting Research, No. 30, Vol. 3, pp. 970-995, 2013

Jinbu Zhai, Yutao Wang, Dan Li: What Factors Determine the Choice of Financing Methods in Mergers and Acquisitions: Transaction’s Cost Perspective , China Accounting Review, 2012, No. 1, Vol. 10, pp. 17-32

Ning Jia, Dan Li: Venture Capital Management’s Performance on the Impact on China's Enterprises , Nankai Business Review, 2011, No. 1, Vol. 14, pp.  96-106

Jinbu Zhai, Yutao Wang, Dan Li: Listed Company M & A Financing Choice and the Performance of Mergers and Acquisitions: “ the Function of Locking the Perspective” , China's Industrial Economy, No. 12, pp. 100-110, 2011

Dan Li, Does auditor tenure affect accounting conservatism? Futher evidence , Journal of Accounting and Public Policy, Vol.  29(3), pp 226-241, 2010

Dan Li, Internal control and conditional conservatism , The Accounting Review, 2011, Vol.  86(3), pp. 975-1005.

Ting Luo, Qing Zhu, and Dan Li. The value relevance of R&D expenditure in Chinese public companies , Journal of Financial Research, 6, pp.  100-110, 2009.

Dan Li, Yanheng Song, Is timely disclosed information reliable? Management World, 9, pp. 129-137, 2010

Dan Li, Ning Jia, Earnings quality, institutional environment and analyst forecast , China Accounting Review, 4, pp. 351-368, 2009.

Jinbu Zhai, Ning Jia, Dan Li, Is market expectation for M&A of Chinese public firms realized?  Journal of Financial Research, 5, pp. 133-151, 2010.

Ning Jia and Dan Li, The effect of venture capital on the performance of IPO companies , Naikai Business Review, Vol.  14(1), pp. 96-107, 2011


Dan Li, Managerial Accounting for Managers , China Renmin University Press, 2009

Conference Papers/Presentations

“ Internal Control and Accounting Conservatism” (with Beng-Wee Goh), AAA Annual Meeting, Anaheim, August 2008

“ Are Auditors Affected by Internal Control Weakness Disclosures? Evidence from Going Concern Opinions” , AAA Annual Meeting, Chicago, August 2007

“ Auditor Tenure and Accounting Conservatism” , AAA Southeast Regional Meeting, April 2007

“ Does Client Importance at the Office Level Impair Auditor Independence? Empirical Evidence” (with BengWee Goh), AAA Annual Meeting, Washington, D. C. , August 2006

“ The Disciplining Effect of the Internal Control Provisions of the Sarbanes Oxley Act on the Governance Structures of Firms” (with Bengwee Goh), International Journal of Accounting symposium, Greece, June 2006.

“ Internal Control Effectiveness and Insider Trading” (with Yong Zhang), AAA Annual Meeting, Denver, August 2011.


Industry Experience

2019-present  Editorial Board member, China Accounting and Finance Review

2015-present  Editorial Board member of The International Journal of Accounting

2014-2020    Backbone member of Accounting Leading Talents (Academic) of the Ministry of Finance

2013-present  Editorial Member, China Journal of Accounting Studies

Top 10 Accounting information Technology experts in 2020 and 2021

Member of financial Management Committee, Chinese Association of Chief Accountants