Shirley (Min) Liu
Assistant Professor
Accounting
Location: 215A Whitehead Hall
Phone: 718.951.5000 x2099
Fax: 718.951.4383
Email:
Dr. Min (Shirley) Liu is an assistant professor at Brooklyn College and an active CPA. Dr. Liu studied at a Ph.D. program at Leonard N. Stern School of Business, New York University, for two years, before she received her Ph.D. in Business Administration at Florida Atlantic University in 2016. Dr. Liu has taught courses at the undergraduate level on financial accounting, managerial accounting, cost accounting, intermediate/corporate accounting I & II, taxation, and governmental and not-for-profit accounting; and the master level course on advanced accounting theory. Her research focuses on accounting information and valuation.
Education:
Ph.D., Florida Atlantic University - 2016 (Business Administration )
Areas of Expertise:
* Disclosure, financial statement quality, accounting/auditing regulations
* Valuations, costs of capital, analyst forecasts, corporate governance
* Accounting fundamental research
Books and Publications
"Does Selected Portfolio Investment Earn Abnormal Returns?" International Journal of Accounting and Financial Reporting, Vol 9 (2), 416-435 (Books and Publications: Peer Reviewed Article) 2019
"Real and Accrual-Based Earnings Management in the Pre- and Post-Requirement of the Engagement Partner Signature Periods in the United Kingdom," 2019, forthcoming at Review of Quantitative Finance and Accounting. (Books and Publications: Peer Reviewed Article) 2019
"Review of Difference-in-Difference Analyses in Social Sciences: Application in Policy Test Research," (with William Greene), 2019, forthcoming in the Handbook of Financial Econometrics, Mathematics, Statistics, and Machine Learning, World Scientific Publishing Co., Hackensack, NJ (Books and Publications: Chapter) 2019
"Did CEO's Equity-based Compensation Benefit Firm at All? - Evidence from the Regime before Adoption of Statement of Financial Accounting Standards 123(R)," 2018, International Journal of Accounting and Financial Reporting, Vol. 8 (2), 1-26 (Books and Publications: Peer Reviewed Article) 2018
"Review and Comments on Accruals Accounting Valuation Models," (with Rupert Rhodd), 2018, International Journal of Accounting and Financial Reporting, 8 (1): 37-50 (Books and Publications: Peer Reviewed Article) 2018
"Does the requirement of an engagement partner signature improve financial analysts' information environment in the United Kingdom?" 2017, Review of Quantitative Finance and Accounting, 49 (1): 263-281
(Books and Publications: Peer Reviewed Article) 2017
"Economic Consequences of Implementing the Engagement Partner Signature Requirement in the UK," 2017, International Business Research, 10 (9): 141-158
(Books and Publications: Peer Reviewed Article) 2017
Conferences, Seminars and Symposiums
"Do client firms benefit from mandatory engagement partner signature?" (with Kose John, and Jayanthi Sunder), 2017, presented at a concurrent section of 2018 International Accounting Section Midyear Meeting, January 19, 2018, Long Beach, California; and a concurrent session of 2018 AAA Annual Meeting, August 7, 2018, National Harbor, MD (Conferences, Seminars and Symposiums: Conference Presentation) 2018
"Engagement Partner Quality, Cost of Capital, and Valuations" (with Kose John), 2017, presented at Concurrent Section of 2018 International Accounting Section Midyear Meeting, January 19, 2018, Long Beach, California; and presented at a concurrent session of 2018 AAA Annual Meeting, August 6, 2018, National Harbor, MD (Conferences, Seminars and Symposiums: Conference Presentation) 2018
"What Factors from Financial Statement Determine Changes in Expectation of Future Earnings?" 2013, will be presented at 26th PBFEAM Conference, September 7, 2018, New Brunswick, NJ (Conferences, Seminars and Symposiums: Conference Presentation) 2018
Discussant for "Mandatory IFRS Adoption and Earnings Management in Emerging Countries: The Relevance of National Culture," Dante Baiado Cavalcante Viana Junior, Marilia Pinheiro Ohlso, Gerlando Augusto Sampaio Franco De Lima, Isabel Maria Estima Costa Lourenco, the 2018 AAA Annual Conference, August 6, 2018, National Harbor, MD (Conferences, Seminars and Symposiums: Conference Presentation) 2018
Discussant for "Mandatory IFRS Adoption and Earnings Management: The Role of Culture," Kevin C.K. Lam, Heibatollah Sami, Jun Yao, Yiwei Yao, the 2018 AAA Annual Conference, August 6, 2018, National Harbor, Maryland (Conferences, Seminars and Symposiums: Conference Presentation) 2018
Discussant for "Property-Liability Insurers' Discretionary and Non-discretionary Loss Reserve Error: Relation with Investor Sentiment," Fang Sun, Xiangjiang Wei, the 26th PBFEAM Conference, September 7, 2018, New Brunswick, NJ (Conferences, Seminars and Symposiums: Conference Presentation) 2018
"Do client firms benefit from mandatory engagement partner signature?" (with Kose John, and Jayanthi Sunder), 2017, presented at Journal of Law, Finance, and Accounting Conference, June 2017, Hong Kong (Conferences, Seminars and Symposiums: Conference Presentation) 2017
"Economic Consequences of Implementing the Engagement Partner Signature Requirement in the UK," presented at the Concurrent Section of 2017 International Accounting Section Midyear Meeting, January 20, 2017, Tampa, Florida; and presented at 2017 AAA Northeast Region Meeting, October 20, 2017, Providence, Rhode Island (Conferences, Seminars and Symposiums: Conference Presentation) 2017
"Would Accrual Accounting Valuation Models be Interested to Finance Educators?" was titled "Review and Comments on Accruals Accounting Valuation Models," (with Rupert Rhodd), presented at 2017 AAA Northeast Region Meeting, October 21, 2017, Providence, Rhode Island (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "An assessment of the PCAOB's Risk-Based Inspection Program," Jared Eutsler, the 2017 AAA Annual Meeting, August 8, 2017, San Diego, California (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "Audit Committees, Corporate Governance, and the Quality of Financial Reporting: Evidence from Market Reactions to Earnings," Young Park, the 2017 AAA Northeast Region Meeting, October 20, 2017, Providence, Rhode Island (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "Corporate Human Capital for Financial Reporting, Earnings Quality, and Audit Fees: Evidence from China," Ferdinand A. Gul, Bin Lin, Zhifeng Yang, Haoran Zhu, the 2017 AAA Northeast Region Meeting, October 21, 2017, Providence, Rhode Island (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "Earnings Precision and the Relations Between Earnings and Returns," David Burgstahler, Elizabeth Chuk, the 2017 AAA Annual Meeting, August 9, 2017, San Diego, California (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "IFRS Policy Choices: A Perusal of Brazilian Companies' Practices," Gerlando A S F Lima, the 2017 International Accounting Section Midyear Meeting, January 21, 2017, Tampa, Florida (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "Investing Capital Structure through IAS 1: Variations in Disclosure and Measurement," Gary Entwistle, Hamilton Elkins, Ganesh Vaidyanathan, Ilona Bastiaansen, the 2017 AAA Annual Meeting, August 9, 2017, San Diego, California (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Discussant for "The Information Content of Aggregate Book-Tax Differences," Xiaowen Jiang, Pradyot K. Sen, the 2017 AAA Northeast Region Meeting, October 20, 2017, Providence, Rhode Island (Conferences, Seminars and Symposiums: Conference Presentation) 2017
"Can We Determine in Advance Which Banks will Fail in Next Crisis?" presented at the 2014 AAA Mid-Atlantic Regional Meeting, April 24, 2014, King of Prussia, Pennsylvania (Conferences, Seminars and Symposiums: Conference Presentation) 2014
"Review and Comments on Accruals Accounting Valuation Models," presented at the 2014 AAA Mid-Atlantic Regional Meeting, April 24, 2014, King of Prussia, Pennsylvania (Conferences, Seminars and Symposiums: Conference Presentation) 2014
Other Professional Activities
* Ad hoc reviewer for 2019 IAS and Auditing Midyear Conferences 2018
*Ad Hoc Reviewer for 2018 AAA annual meeting 2018
*Ad Hoc Reviewer for Journal of International Accounting Research
2018
* Ad Hoc Reviewer for 2017 AAA FARS Midyear Meeting
* Ad Hoc Reviewer for the 2017 American Accounting Association Annual Meeting, Southeast, and Western Region Meeting 2017
* Ad Hoc Reviewer for 2018 AAA IAS Midyear Meeting 2017
* Ad Hoc Reviewer for Asian Review of Accounting 2017
* Ad Hoc Reviewer for the 2016 American Accounting Association Annual Meeting, Southeast, and Northeast Region Meeting 2016
* Ad Hoc Reviewer for Journal of International Accounting Research 2014
