Shuo Li

Associate Professor


Shuo Li is an Associate Professor of Accounting at Western Washington University. He received his Ph.D. in accounting from The Hong Kong Polytechnic University, his M.Sc. in accounting from Indiana University Kelley School of Business, and his B.S. in management information system from Shanghai University of Finance and Economics. Shuo's primary teaching interest is in financial accounting. He has taught Introduction to Financial Accounting (ACCT 240), Intermediate Accounting I (ACCT 341), and Financial Accounting Research & Communication (ACCT 443/MPAC 543). His primary research interests are financial reporting quality, information intermediaries, corporate governance, audit pricing, and international business. His research has been published in several high-quality academic journals, including Journal of International Business StudiesJournal of Business Finance & AccountingJournal of Accounting and Public Policy, Advances in AccountingInternational Review of Economics & Finance, and Managerial Auditing Journal. Shuo received the Dennis R. Murphy Faculty Research Award and the Dean's Faculty Research Award multiple times. In his spare time, Shuo (a.k.a. Mike) works as the volunteer assistant coach for the WWU women's basketball team.

Selected Publications:

  • "A+" ranked journals on the ABDC Journal Quality List:
    • Kicking Back against Kickbacks: An Examination of the Foreign Corrupt Practices Act and U.S. Foreign Investment (with Weishi Jia and Jingran Zhao). 2022. Journal of International Business Studies 53: 326-343.
    • The Monitoring Role of Media: Evidence from Earnings Management. 2021. (with Yangyang Chen, C.S. Agnes Cheng, and Jingran Zhao). Journal of Business Finance & Accounting 48 (3-4): 533-563.
  • "A" ranked journals on the ABDC Journal Quality List:
    • The Effect of Audit Committee Financial Expertise on Earnings Management Tactics in the Post-SOX Era. 2024. (with Harry Xia, Shu Lin, and Indranil Bardhan). Forthcoming at Advances in Accounting.
    • CEO Political Contributions and Accounting Conservatism. 2024. (with C.S. Agnes Cheng, Wenli Huang, and Yu Zhang). Forthcoming at Journal of Accounting, Auditing & Finance.
    • Governmental Customer Concentration and Audit Pricing. 2021. (with Hanmei Chen, Weishi Jia, and Zenghui Liu). Managerial Auditing Journal 36 (2): 334-362.
    • Does Firm Visibility Matter to Debtholders? Evidence from Credit Ratings. 2021. (with Yamin Hao). Advances in Accounting 52: 100515.
    • Does Social Trust Help Constrain Executive Perks? Evidence from China. 2021. (with Wang Dong, Yun Ke, Xiangyu Chen, and Peng Wan). International Review of Economics & Finance 76: 1078-1092.
    • Cash Flow Opacity and Stock Price Crash Risk. 2020. (with C.S. Agnes Cheng and Eliza X. Zhang). Journal of Accounting and Public Policy 39 (3): 106717.
    • Offshore Trading Activities and Audit Fees: A Textual Approach. 2020. (with Yun Ke, Jian J. Zhang, and Yanan Zhang). Managerial Auditing Journal 35 (4): 549-573.
  • "B" ranked journals on the ABDC Journal Quality List:
    • Managerial Political Spending Choice and Earnings Management. 2020. (with Yu Zhang). Review of Pacific Basin Financial Markets and Policies 23 (4): 2050035.
    • The Effect of Audit Quality on Stock Price Delay: Evidence from China. 2018. (with Jun Chen, Wang Dong, and Yu Zhang), Asia-Pacific Journal of Accounting & Economics 25 (1-2): 253-275.