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George Mason UniversitySchool of Business
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Lisic, Ling

Academic Unit:Accounting
Position:Associate Professor
Phone:703-993-7584
Office Location:Enterprise Hall 108
Office Hours:By Apppointment
Research Interests:
  • Archival Financial Accounting (e.g., corporate governance, corporate social responsibility, insider trading, executive compensation, SEC comment letters, disclosure, international accounting)
  • Archival Auditing
Teaching Interests:
  • Auditing
  • Financial Accounting
  • Managerial Accounting
Education:
  • PhD - Accounting, University of Connecticut
  • MS - Applied Economics, University of Rochester
  • MPhil - Accounting, Hong Kong University of Science and Technology
  • BS - Accounting, Shanghai Jiao Tong University, China
Profile:

Ling Lei Lisic joined the accounting faculty at George Mason University after receiving her PhD from the University of Connecticut in 2008. Her research interests focus on archival tests of economic theories of financial accounting and auditing. Her research has appeared (or is forthcoming) in premier academic journals such as The Accounting Review, Journal of Accounting and Economics, Journal of Financial Economics, Production and Operations Management, and Contemporary Accounting Research. She has served as a guest editor for Journal of Business Research and is currently on the editorial board of  Auditing: A Journal of Practice and Theory. She also serves as an ad hoc reviewer for many leading accounting journals such as Contemporary Accounting Research. She is a Co-Chair of the 2017 Auditing Section Midyear Meeting and the Chair of the International Section Research Committee for the American Accounting Association.

Her teaching interests are in auditing, financial accounting and managerial accounting, at both graduate and undergraduate levels. She has taught Auditing and Intermediate Financial Accounting I to Master of Accounting and undergraduate students, Introductory Financial Accounting to MBA and undergraduate students, and Introductory Managerial Accounting to undergraduate students.

Research and Awards:

Presented the paper titled, “Do Auditors Protect Against Expropriation by Corporate Insiders? Evidence from the Market for New Issues” at the George Mason University, School of Business, Accounting Workshop Series in Fairfax, Virginia in 2016 (with coauthor Edward Douthett). 


Published an article titled, “Executive Overconfidence and Compensation Structure” (coauthored with Mark Humphery-Jenner, Vikram Nanda, and Dino Silveri) in the Journal of Financial Economics in 2016.

Presented the paper titled, “The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters” at the 2016 AAA FARS Midyear Meeting in Newport Beach, California in 2016 (with coauthors Lauren Cunningham, Bret Johnson, and Scott Johnson).

Received a Research Award from George Mason University School of Business in 2015.

Presented the paper titled, “Do CEO Succession and Succession Planning Affect Audit Risk? Implications of Promoting from Within” at the University of Miami Accounting Workshop in Miami, Florida in 2015, at the University of Arkansas Accounting Workshop in Fayetteville, Arkansas in 2015, and at the 2016 AAA Auditing Midyear Meeting in Scottsdale, Arizona in 2016, (with coauthors Kenneth Bills, and Timothy Seidel). The presentation was also publishing in the conference proceedings from the AAA Auditing Midyear Meeting.

Had the presentation titled “Does Big 4 Consulting Impair Audit Quality?” published in the proceedings from the American Accounting Association Auditing Section Mid-Year Conference in 2015 (with coauthors Robert Pawlewicz, Linda Myers and Timothy Seidel).

Published an article titled, “Accounting Fraud, Auditing and the Role of Government Sanctions in China” (coauthored with Sabatino (Dino) Silveri, Yanheng Song, and Kun Wang) in the Journal of Business Research in 2015. 

Presented the paper titled, “Does Big 4 Consulting Impair Audit Quality?” at the 21st University of Illinois Symposium on Audit Research in Urbana-Champaign, Illinois in 2014, at the American Accounting Association Auditing Section Mid-Year Conference in Miami, Florida in 2014, and at the George Mason University Accounting Workshop in Fairfax, Virginia in August in 2014 with colleague Robert Pawlewicz.

Published an article titled, “Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees” in the Journal of Accounting Auditing and Finance in 2014. 

Had the presentation titled “Does Big 4 Consulting Impair Audit Quality?” (with coauthors Linda Myers, Robert Pawlewicz, and Timothy Seidel) published in the proceedings from the 21st University of Illinois Symposium on Audit Research in 2014.

Published an article titled, “Commitment to Social Good and Insider Trading,” (coauthored with Feng Gao, Ivy Zhang) in the Journal of Accounting & Economics in 2014.
 
Presented the paper titled, “Executive Overconfidence and Compensation Structure,” at the Virginia Area Research Conference in Charlottesville, Virginia in 2014.

Presented the paper titled, “Executive Overconfidence and Compensation Structure” at the American Accounting Association Mid-Atlantic Regional Meeting in King of Prussia, Pennsylvania in 2014 (with coauthors). 

Presented the paper titled, “Overconfidence and Incentive Compensation” at the George Mason University Accounting Workshop in Fairfax, Virginia in 2014 (with coauthors).

Published an article titled, “Stock Market Reaction to Green Vehicle Innovation” (with coauthors) in Production & Operations Management in 2013.

Received a research award from George Mason University School of Business. 

Presented the paper titled The Informativeness of Audit Partner Reputation: Evidence from Client Restatements in Taiwan (with coauthors) at the 2013 American Accounting Association Annual Meeting in Anaheim, California. The paper was also published in the conference proceedings.

Presented the paper titled, “Accounting Fraud, Auditing and the Role of Government Sanctions in China” at the GMU/JBR Competing in China: Local Firms, Multinationals, and Alliances Conference in Fairfax, Virginia in 2013 (with coauthors).

Had the presentation titled “The Informativeness of Audit Partner Reputation: Evidence from Client Restatements in Taiwan” published in the proceedings from the 2013 Audit Midyear Meeting in 2013 (with coauthors Mikhail Pevzner, Wuchun Chi, and Linda Myers).

Published an article titled, “Do Regulations Limiting Management Influence over Auditors Improve Audit Quality? Evidence from China” in the Journal of Accounting and Public Policy in 2013.

Presented the paper titled “The Informativeness of Audit Partner Reputation: Evidence from Taiwan” at the 2013 American Accounting Association Auditing Section Mid-Year Conference in New Orleans, Louisiana in 2013 (with Mikhail Pevzner).  

Presented the paper titled “Corporate Social Responsibility and Insider Trading: The Role of Reputational Costs” (with coauthors) at the 2013 Financial Accounting and Reporting Section (FARS) Midyear Meeting in San Diego, California in  2013 and at the HBS/JAE Corporate Accountability Reporting Conference in Boston, Massachusetts. 

Had the presentation titled “Determinants of Audit Staff Turnover: Evidence from Taiwan” (with coauthors) published in the proceedings from the International Journal of Auditing.  

Presented the paper titled “The Informativeness of Audit Partner Reputation: Evidence from Client Restatements in Taiwan” at the 2013 Audit Midyear Meeting in New Orleans, Louisiana in 2013 (with coauthors Mikhail Pevzner, Wuchun Chi, Linda Myers). 

Published an article titled, “Determinants of Audit Staff Turnover: Evidence from Taiwan” in the International Journal of Auditing in 2013.

Presented the paper titled “CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form” at the 2012 American Accounting Association Annual Meeting in Washington, DC in 2012 (with coauthors Terry Neal, Yan Zhang).

Had the presentation titled “The Informativeness of Audit Partner Reputation: Evidence from Taiwan” published in the proceedings from the 2013 American Accounting Association Auditing Section Mid-Year Conferencev (with coauthor Mikhail Pevzner).  

Had the presentation titled “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IAASB Proposal Improving Auditor Report” published in the proceedings from the Current Issues in Auditing (with Mikhail Pevzner, Long Chen, Keith Jones).

Had the presentation titled “CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form” published in the proceedings from the 2012 American Accounting Association Annual Meeting in 2012 (with coauthors Terry Neal, Yan Zhang).

Published (with Ed Douthett) an article titled, “Client Importance and Audit Partner Independence” (with coauthors) in the Journal of Accounting and Public Policy in 2012. 

Presented the paper titled “The Continuing Impact of CEO Power on Audit Committee Effectiveness in the Post-SOX Era” at the 2012 American Accounting Association Annual Meeting in Washington, DC and at the 2012 American Accounting Association Auditing Section Mid-Year Conference in Savannah, Georgia.

Presented the paper titled “The Continuing Impact of CEO Power on Audit Committee Effectiveness in the Post-SOX Era” (with coauthors) at the 2012 American Accounting Association Auditing Section Mid-Year Conference in Savannah, Georgia. The presentation was also published in the conference proceedings. 

Presented the paper titled “The Continuing Impact of CEO Power on Audit Committee Effectiveness in the Post-SOX Era” at the 22nd Conference on Financial Economics and Accounting in Bloomington, Indiana in 2011.

Published an article (with Mikhail Pevzner) titled, “Is Enhanced Audit Quality Associated with Greater Real Earnings Management?” (with coauthors) in Accounting Horizons in June 2011.

Presented the paper titled “Shareholder Expropriation and the Provision of Assurance Services in the Market for New Issues” at the 2011 Mason Entrepreneurship Research Conference in Fairfax, Virginia. 

Presented the paper titled “Debt Covenant Slack and Real Earnings Management” at the 2010 Journal of Accounting, Auditing and Finance/KPMG Foundation Conference in New York, New York and at the 2011 UTS Australian Summer Accounting Symposium in Sydney, Australia. 

Published an article (with Mikhail Pevzner)titled, “Is Enhanced Audit Quality Associated with Greater Real Earnings Management?” (with coauthors) in Accounting Horizons in June 2011.

Awarded the George Mason University School of Business Summer Research Award.

Presented the paper titled “Audit Committee Financial Expertise and Restatements: The Moderating Effect of CEO Power” at the 2011 International Symposium on Audit Research in Québec City, Canada and at the George Mason University and George Washington University Joint Accounting Workshop in Fairfax, Virginia.

Presented the paper titled “Debt Covenant Slack and Real Earnings Management” at the 2011 UTS Australian Summer Accounting Symposium in Sydney, Australia, at the 2011 American Accounting Association Financial Accounting and Reporting Section Mid-Year Meeting in Tampa, Florida and at the Journal of Accounting Auditing and Finance Conference in New York, New York.

Presented the paper titled “Audit Committee Characteristics and Auditor Dismissals following Internal Control Material Weakness Reports” at the 34th Annual Congress of the European Accounting Association in Rome, Italy. 

Presented the paper titled “CEO Power and Audit Committee Financial Expertise” at the 2011 American Accounting Association Auditing Section Mid-Year Conference in Albuquerque, New Mexico.