Lin Liao

2.7k total citations · 2 hit papers
24 papers, 2.0k citations indexed

About

Lin Liao is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Lin Liao has authored 24 papers receiving a total of 2.0k indexed citations (citations by other indexed papers that have themselves been cited), including 16 papers in Accounting, 9 papers in Strategy and Management and 3 papers in Finance. Recurrent topics in Lin Liao's work include Corporate Finance and Governance (14 papers), Auditing, Earnings Management, Governance (13 papers) and Corporate Social Responsibility Reporting (7 papers). Lin Liao is often cited by papers focused on Corporate Finance and Governance (14 papers), Auditing, Earnings Management, Governance (13 papers) and Corporate Social Responsibility Reporting (7 papers). Lin Liao collaborates with scholars based in China, Australia and United States. Lin Liao's co-authors include Qingliang Tang, Le Luo, Yuyu Zhang, Dengjin Zheng, Richard D. Morris, Helen Kang, Yun Zhang, Youli Zou, Miguel Minutti‐Meza and Elizabeth Carson and has published in prestigious journals such as Geophysical Research Letters, Journal of Business Ethics and The Accounting Review.

In The Last Decade

Lin Liao

23 papers receiving 1.9k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Gender diversity, board independence, environmental committee and greenhouse gas disclosure

2014 1.3k citations Lin Liao, Le Luo et al. The British Accounting Review profile →
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China

2016 373 citations Lin Liao, Yuyu Zhang et al. Journal of Business Ethics profile →

Peers

Lin Liao

SM

ACCOU

MARKE

GS

EE

Millicent Chang Australia

Habiba Al‐Shaer United Kingdom

Philip McIlkenny Canada

Mingzhu Wang United Kingdom

Faizul Haque United Kingdom

Sílvia Ruíz Blanco Spain

Ahmed Aboud Egypt

Valeria Naciti Italy

Basil Al‐Najjar United Kingdom

Gaoliang Tian China

Millicent Chang Australia

Lin Liao

939 ×0.6

SM

809 ×0.7

ACCOU

481 ×0.6

MARKE

320 ×0.8

GS

203 ×0.8

EE

Citations per year, relative to Lin Liao Lin Liao (= 1×) peers Millicent Chang

Countries citing papers authored by Lin Liao

Since Specialization

Citations

This map shows the geographic impact of Lin Liao's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Lin Liao with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Lin Liao more than expected).

Fields of papers citing papers by Lin Liao

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Lin Liao. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Lin Liao. The network helps show where Lin Liao may publish in the future.

Co-authorship network of co-authors of Lin Liao

This figure shows the co-authorship network connecting the top 25 collaborators of Lin Liao. A scholar is included among the top collaborators of Lin Liao based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Lin Liao. Lin Liao is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

Sort: Min cites: Since: Top N: Style:

20 of 20 papers shown

1.

Liao, Lin, et al.. (2025). Seeking blessings by doing good: Top executive superstitions and corporate philanthropy. Journal of Corporate Finance. 92. 102775–102775. 3 indexed citations

2.

Liao, Lin, et al.. (2025). The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic. Auditing A Journal of Practice & Theory. 1–30.

3.

Gunn, Joshua L., et al.. (2024). Audit firms’ corporate social responsibility activities and auditor reputation. Accounting Organizations and Society. 113. 101569–101569. 4 indexed citations

4.

Liao, Lin, et al.. (2024). Consequences of Key Audit Matters in Emerging Economies: Evidence from Hong Kong and Mainland China. SSRN Electronic Journal. 1 indexed citations

5.

Liao, Lin, et al.. (2023). A New Wave of Talent: The Effect of Mandatory Local CPA Requirements for Big 4 Partners in China. SSRN Electronic Journal. 2 indexed citations

6.

Liao, Lin, et al.. (2023). Adoption and content of key audit matters and stock price crash risk. International Review of Financial Analysis. 88. 102706–102706. 11 indexed citations

7.

Liao, Lin, et al.. (2023). Board Chairs’ Early-Life Experience and Tax Avoidance. Journal of Business Ethics. 192(4). 897–917. 20 indexed citations

8.

Gunn, Joshua L., et al.. (2022). Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits. The Accounting Review. 98(1). 251–283. 16 indexed citations

9.

Liao, Lin, et al.. (2022). Adoption and Content of Key Audit Matters and Stock Price Crash Risk. SSRN Electronic Journal. 1 indexed citations

10.

Guo, Lin, Huili Gong, Jiwei Li, et al.. (2020). Understanding Uneven Land Subsidence in Beijing, China, Using a Novel Combination of Geophysical Prospecting and InSAR. Geophysical Research Letters. 47(16). 26 indexed citations

11.

Liao, Lin, Le Luo, & Qingliang Tang. (2020). Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure. SSRN Electronic Journal. 1 indexed citations

12.

Liao, Lin, et al.. (2019). Corporate Social Responsibility and Financial Fraud: Evidence from China. SSRN Electronic Journal. 5 indexed citations

13.

Liao, Lin, et al.. (2019). Corporate social responsibility and financial fraud: evidence from China. Accounting and Finance. 59(5). 3133–3169. 88 indexed citations

14.

Liao, Lin, Daifei Yao, Helen Kang, & Richard D. Morris. (2019). The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy. Pacific-Basin Finance Journal. 59. 101259–101259. 8 indexed citations

15.

Liao, Lin, Miguel Minutti‐Meza, Yun Zhang, & Youli Zou. (2019). Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong. SSRN Electronic Journal. 46 indexed citations

16.

Liao, Lin, et al.. (2016). Corporate Board and Corporate Social Responsibility Assurance: Evidence from China. Journal of Business Ethics. 150(1). 211–225. 373 indexed citations breakdown →

17.

Liao, Lin, Le Luo, & Qingliang Tang. (2014). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review. 47(4). 409–424. 1281 indexed citations breakdown →

18.

Carson, Elizabeth, Nives Botica Redmayne, & Lin Liao. (2014). Audit Market Structure and Competition in Australia. Australian Accounting Review. 24(4). 298–312. 32 indexed citations

19.

Liao, Lin, Helen Kang, Richard D. Morris, & Qingliang Tang. (2011). Information asymmetry of Fair Value Accounting during the Global Financial Crisis. 2 indexed citations

20.

Liao, Lin, Helen Kang, Richard D. Morris, & Qingliang Tang. (2010). Information Asymmetry of Fair Value Accounting and Loan Loss Provisions During the Global Financial Crisis. SSRN Electronic Journal. 10 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

Explore authors with similar magnitude of impact