Liona Lai
Associate Professor
Advanced Financial Accounting Area Coordinator
Office: Atkinson College, 212
Phone: 416-736-2100 Ext: 20096
Email: liona@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.
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.
Degrees
PhD, Texas A&M UniversityBA, University of Waterloo
CPA, CA, Chartered Professional Accountants of Ontario
Research Interests
“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.
"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
Current Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Winter 2024 | AP/ADMS4551 3.0 | O | Auditing and Other Assurance Services | LECT |
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.
Degrees
PhD, Texas A&M UniversityBA, University of Waterloo
CPA, CA, Chartered Professional Accountants of Ontario
Research Interests
All Publications
“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.
"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
Current Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Winter 2024 | AP/ADMS4551 3.0 | O | Auditing and Other Assurance Services | LECT |
