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个人简介

教育背景 1999 中南财经大学 会计学 博士 1996 武汉大学 经济学 硕士 1993 武汉大学 经济学 学士 职业经历 2014~至今 光华管理学院副院长、MBA项目主任、MPAcc项目主任、教授 2011~2014 光华管理学院副院长、MBA项目主任、教授 2007~2013 光华管理学院会计系主任、教授 2005~至今 光华管理学院博士生导师 2005~2007 光华管理学院MPAcc中心执行主任 2003~2007 光华管理学院会计系副主任 2002~2007 光华管理学院会计系副教授 2001~2002 光华管理学院会计系助理教授 1999~2001 厦门大学会计系博士后、副研究员

研究领域

会计信息 审计市场 公司财务行为

近期论文

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Gong, Q., O. Z. Li, Y. Lin, L. Wu, 2016, On the benefits of audit market consolidation: Evidence from merged audit firms, The Accounting Review 91(2): 463-388. Zhou, W., L. Wu, 2016, The consequences of increasing the scope for managerial judgment in accounting standards, Abacus: A Journal of Accounting, Finance and Business Studies 52(3): 404-440. Li, C., Y. Wang, L. Wu, J.Z. Xiao, 2016, Political connections and tax-induced earnings management, European Journal of Finance 22(4-6): 413-431. Liu, H., H. Wang, L. Wu, 2016, Removing vacant chairs: Does independent directors’ attendance at board meetings matter? Journal of Business Ethics 133(2): 375-393. Liang, H., Y. Xue, L. Wu, 2013, Ensuring employees' IT compliance: Carrot or stick? Information Systems Research 24(2): 279-294. Bai, Y., B. Lin, Y. Wang, L. Wu, 2013, Full privatization through controlling rights transfer in China: The extent of its success, Applied Economics 45(14): 1857-1867. Li, Q., L. Wei, Y. Wang, L. Wu, 2013, Firm performance, corporate ownership, and disclosure of corporate social responsibility: Evidence from China, Business Ethics: A European Review 22(2): 159-173. Bai, Y., B. Lin, Y. Wang, L. Wu, 2013, Corporate ownership, debt, and expropriation: Evidence from China, China Journal of Accounting Studies 1(1): 13-31. Wu, L., Y, Wang, W. Luo, P. Gillis, 2012, State ownership, tax status, and size effect of effective tax rate in China, Accounting and Business Research 42(2): 97-114. Xue, Y., H. Liang, L. Wu, 2011, Punishment, justice, and compliance in mandatory IT settings, Information Systems Research 22(2): 400-414. Liu, J., Y. Wang, L. Wu, 2011, The effect of guanxi on audit quality in China, Journal of Business Ethics 103(4): 621-638. Chen, S.K., B. Lin, Y. Wang, L. Wu, 2010, The frequency and magnitude of earnings management: Time series and multi-threshold comparisons in the U.S. market, International Review of Economics and Finance 19(4): 671-685. Yang, C., L. Wu, X. Bo, 2010, Career concern and tax preparer fraud, Annals of Economics and Finance 11(2): 355-379. Wu, L., H. Yue, 2009, Corporate tax, capital structure and the accessibility of bank loans: Evidence from China, Journal of Banking and Finance 33(1): 30-38. Wang, Y., L. Wu, Y. Yang, 2009, Does the stock market affect firm investment in China? A price informativeness perspective, Journal of Banking and Finance 33(1): 53-62. Wang, Y., S. K. Chen, B. Lin, L. Wu, 2008, The frequency and magnitude of earnings management in China, Applied Economics 40(24): 3213-3225. Chen, S. K., B. Lin, Y. Wang, L. Wu, 2008, Cross-listing, corporate governance and firm performance, Advances in Business and Management Forecasting 5: 19-46. Bai, Y., S. K. Chen, B. Lin, L. Wu, 2008, Firm performance, asset acquisition and the method of controlling rights transfer: Evidence from the Chinese market, International Review of Economics and Finance 17(1): 138-149. Wu, L., Y. Wang, B. Lin, C. Li, S. K. Chen, 2007, Local tax rebates, corporate tax burdens, and firm migration: Evidence from China, Journal of Accounting and Public Policy 26(5): 555-583. Wu, L., 2006, Meeting international standards? China's accounting regulations and public company compliance, Harvard China Review 7(1): 87-96.

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