Lijun Lei
Areas of Expertise
Financial Accounting, FinTech
Biography
Lijun Lei is an Associate Professor of Accounting at the Bryan School of Business and Economics, University of North Carolina at Greensboro. Professor Lei’s research interests include accounting information in capital markets, application of FinTech and textual analysis in examining accounting disclosure, as well as sustainability and international accounting issues. Specifically, she is interested in (a) using unstructured qualitative data and machine learning techniques to explore new research questions about accounting disclosure, (b) understanding the effect of professional service providers on decision usefulness of accounting information in an international setting, and (c) exploring sustainability issues in accounting. Her teaching interests include financial accounting and data analytics. She teaches financial and managerial accounting in the MBA program and the capstone course in the MSA program.
Education
Ph.D. in Accounting, Virginia Tech (2017)
M.S. in Accounting, University of Notre Dame (2011)
B.S. in Accounting, Shanghai Jiao Tong University (2010).
Research/Publications
“Managerial overextrapolation: Who and when,” (2024). Huang, D., Lei, L., Wang, M., Xing, Y. Management Science, forthcoming.
“Applied AI for finance and accounting: Alternative data and opportunities,” (2024). Cao, S., Jiang, W., Lei, L., Zhou, Q. Pacific-Basin Finance Journal, 84, 102307.
“Management quality and corporate social performance,” (2024). An, H., Boasson, V., Lei, L., Wu, Q. Journal of Banking and Finance, 162, 107130.
“Does audit regulation improve corporate decision making? Evidence from the disclosure of tax-related key audit matter,” (2024). Lei, L., Shu, S. Journal of Business, Finance, and Accounting, 51(7-8), 2055-2092.
“Aggregate economic policy uncertainty and corporate political contribution disclosure,” (2023). Lei, L., Luo, Y. Journal of Accounting Literature, 46(2), 170-199.
“Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy,” (2023). Christensen, B., Lei, L., Shu, S., Thomas, W. Accounting, Organization, and Society, 106, 101403.
“Political/Policy uncertainty, corporate disclosure, and information asymmetry,” (2022). Lei, L., Luo, Y. Accounting Perspective, 22(1), 87-110.
“Negative peer disclosure,” (2021). Cao, S., Fang, V., Lei, L. Journal of Financial Economics, 140(3), 815-837.
“Establishing the boundary conditions for female board directors,” (2020). Buttner, E., Lei, L., Liu, Y. Journal of Business Research, 121, 112-120.
Conference and Other Presentations
“The effect of litigation concerns on corporate environmental, social, and governance reporting: Evidence from a quasi-natural experiment”, with S. Shu, W. Thomas. Presented at American Accounting Association Annual Meeting (Summer 2024)
“The effect of litigation concerns on corporate environmental, social, and governance reporting: Evidence from a quasi-natural experiment”, with S. Shu, and W. Thomas. Presented at American Accounting Association International Accounting Section Midyear Meeting (Winter 2024)
“Common ownership and relative peer evaluation”, with S. Shu, G. Gong. Presented at American Accounting Association Management Accounting Section Midyear Meeting (Winter 2024)
“Expert network calls”, with S. Cao, C. Green, S. Zhang. Presented at American Accounting Association Annual Meeting (Summer 2023)
“Common ownership and disclosure of customer identity”, with S. Shu. Presented at American Accounting Association Annual Meeting (Summer 2022)
“Does tax enforcement inform auditors’ risk assessment? Evidence from Key Audit Matters”, with J. Filosa, J. Huang, S. Stein. Presented at American Accounting Association Tax Section Midyear Meeting (Winter 2022)
“Does audit regulation improve corporate decision making? Evidence from the disclosure of tax-related key audit matter”, with S. Shu. Presented at American Accounting Association International Accounting Section Midyear Meeting (Winter 2022)
“Common ownership and disclosure of customer identity”, with S. Shu. Presented at American Accounting Association Financial Accounting and Reporting Section Midyear Meeting (Winter 2022)
“Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy”, with B., Christensen, S., Shu, W., Thomas. Presented at Hawaii Accounting Research Conference (Winter 2021)
“Negative peer disclosure”, with S. Cao, V. Fang. Presented at American Accounting Association Financial Accounting and Reporting Section Midyear Meeting (Winter 2020)