Liona Lai

School of Administrative Studies

Associate Professor
Advanced Financial Accounting Area Coordinator

Office: Atkinson College, 212
Phone: 416-736-2100 Ext: 20096
Emailliona@yorku.ca

Liona is a Canadian Chartered Professional Accountant with a PhD in Accounting from Texas A&M University. She passed the Certified Public Accounting exam and placed 8th in the State of Montana. She has both teaching and research interests in financial accounting, international accounting and capital markets.

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Liona is a Canadian Chartered Professional Accountant with a PhD in Accounting from Texas A&M University. She passed the Certified Public Accounting exam and placed 8th in the State of Montana. Her teaching interest is in the area of financial accounting. Liona received the Dean’s Distinguished Teaching Award to a Graduate Student from Texas A&M University. She was also recognized for Teaching Excellence by the School of Administrative Studies in recent academic years. Liona has published in the areas of financial accounting, international accounting and capital markets.

Area of Specialization

Accounting

Degrees

PhD, Texas A&M University
BA, University of Waterloo
CPA, CA, Chartered Professional Accountants of Ontario


Research Interests

Accounting , Capital Markets

Selected Publications

"Corporate Governance, Ownership Structure and Managing Earnings to Meet Critical Thresholds among Chinese Listed Firms" (Joint with H. Tam) Review of Quantitative Finance and Accounting, forthcoming

“Informedness and consensus of accounting information post Sarbanes-Oxley Act: High-Tech Firms versus Low-Tech Firms.” (Joint with S. Kwon and B. Gaber) Corporate Ownership and Control,2011, Vol. 9 Issue 1, p. 329-365.

“Monitoring of earnings management by independent directors and the impact of regulation: Evidence from China.” (Joint with H. Tam)International Journal of Accounting, Auditing, and Performance Evaluation, 2011, Vol. 7 Issue 1/2, p. 6-31.

“Corporate governance and income smoothing propensity.” Advances in Quantitative Analysis in Finance and Accounting, 2010 Vol. 8, p. 251-288.

“Explaining the equity premium in Hong Kong using intertemporal consumption-based CAPM by exploiting emigration data.” (Joint with H. Tam), Journal of International Financial Markets, Institutions, and Money, July 2009, Vol 19, Issue 3, p. 520-533.

Selected Publications

"Corporate Governance, Ownership Structure and Managing Earnings to Meet Critical Thresholds among Chinese Listed Firms" (Joint with H. Tam) Review of Quantitative Finance and Accounting, forthcoming

“Informedness and consensus of accounting information post Sarbanes-Oxley Act: High-Tech Firms versus Low-Tech Firms.” (Joint with S. Kwon and B. Gaber) Corporate Ownership and Control,2011, Vol. 9 Issue 1, p. 329-365.

“Monitoring of earnings management by independent directors and the impact of regulation: Evidence from China.” (Joint with H. Tam)International Journal of Accounting, Auditing, and Performance Evaluation, 2011, Vol. 7 Issue 1/2, p. 6-31.

“Corporate governance and income smoothing propensity.” Advances in Quantitative Analysis in Finance and Accounting, 2010 Vol. 8, p. 251-288.

“Explaining the equity premium in Hong Kong using intertemporal consumption-based CAPM by exploiting emigration data.” (Joint with H. Tam), Journal of International Financial Markets, Institutions, and Money, July 2009, Vol 19, Issue 3, p. 520-533.

All Publications

Journal Articles

“Monitoring of earnings management by independent directors and the impact of regulation: Evidence from China.” (Joint with H. Tam)International Journal of Accounting, Auditing, and Performance Evaluation, 2011, Vol. 7 Issue 1/2, p. 6-31.

“Informedness and consensus of accounting information post Sarbanes-Oxley Act: High-Tech Firms versus Low-Tech Firms.” (Joint with S. Kwon and B. Gaber) Corporate Ownership and Control,2011, Vol. 9 Issue 1, p. 329-365.

“Corporate governance and income smoothing propensity.” Advances in Quantitative Analysis in Finance and Accounting, 2010 Vol. 8, p. 251-288.

“Explaining the equity premium in Hong Kong using intertemporal consumption-based CAPM by exploiting emigration data.” (Joint with H. Tam), Journal of International Financial Markets, Institutions, and Money, July 2009, Vol 19, Issue 3, p. 520-533.

"Corporate Governance, Ownership Structure and Managing Earnings to Meet Critical Thresholds among Chinese Listed Firms" (Joint with H. Tam) Review of Quantitative Finance and Accounting, forthcoming


Liona is a Canadian Chartered Professional Accountant with a PhD in Accounting from Texas A&M University. She passed the Certified Public Accounting exam and placed 8th in the State of Montana. She has both teaching and research interests in financial accounting, international accounting and capital markets.


Liona is a Canadian Chartered Professional Accountant with a PhD in Accounting from Texas A&M University. She passed the Certified Public Accounting exam and placed 8th in the State of Montana. Her teaching interest is in the area of financial accounting. Liona received the Dean’s Distinguished Teaching Award to a Graduate Student from Texas A&M University. She was also recognized for Teaching Excellence by the School of Administrative Studies in recent academic years. Liona has published in the areas of financial accounting, international accounting and capital markets.

Area of Specialization

Accounting

Degrees

PhD, Texas A&M University
BA, University of Waterloo
CPA, CA, Chartered Professional Accountants of Ontario

Research Interests:

Accounting , Capital Markets

All Publications

Journal Articles

“Monitoring of earnings management by independent directors and the impact of regulation: Evidence from China.” (Joint with H. Tam)International Journal of Accounting, Auditing, and Performance Evaluation, 2011, Vol. 7 Issue 1/2, p. 6-31.

“Informedness and consensus of accounting information post Sarbanes-Oxley Act: High-Tech Firms versus Low-Tech Firms.” (Joint with S. Kwon and B. Gaber) Corporate Ownership and Control,2011, Vol. 9 Issue 1, p. 329-365.

“Corporate governance and income smoothing propensity.” Advances in Quantitative Analysis in Finance and Accounting, 2010 Vol. 8, p. 251-288.

“Explaining the equity premium in Hong Kong using intertemporal consumption-based CAPM by exploiting emigration data.” (Joint with H. Tam), Journal of International Financial Markets, Institutions, and Money, July 2009, Vol 19, Issue 3, p. 520-533.

"Corporate Governance, Ownership Structure and Managing Earnings to Meet Critical Thresholds among Chinese Listed Firms" (Joint with H. Tam) Review of Quantitative Finance and Accounting, forthcoming