faculty_liu

Associate Professor
Ph.D. Accounting, Massachusetts Institute of Technology (MIT)
Fields: Financial Accounting, Restatements, Executive Compensation and Turnover
Office: HW 1535
Voice: 212-772-5409
Fax:     212-772-5398
Email: michelle.liu@hunter.cuny.edu

Michelle_Liu_CV

Professor Michelle Liu joined the department in the Fall of 2016. Professor Liu earned her doctorate degree from the Massachusetts Institute of Technology (MIT) and her undergraduate degree from the Southern Methodist University Cox School of Business. She was an assistant professor of accounting at the Pennsylvania State University and New York Institute of Technology before joining the faculty at Hunter College. Prior to entering academia, she worked for Deloitte and Touche as an auditor and has held a Certified Public Accountant (C.P.A.) license in New York since 2010. Professor Liu’s research has been accepted and published in The Accounting Review, The Review of Accounting Studies, The Journal of Management Accounting Research, Quarterly Journal of Finance, The Journal of Business and Economic Studies, Journal of Business and Accounting, Review of Business & Finance Studies, and Journal of Business and Behavioral Sciences.

Publications

“A Simple Structural Estimator of Disclosure Costs”, Review of Accounting Studies, with Edwige Cheynel (U.C. San Diego), (accepted pending copyediting, January 2019)

“Accruals and Managerial Operating Decisions around Firm Growth: Implications for Discretionary Accrual Models”, Journal of Management Accounting Research, Spring 2019 (forthcoming)

“Are the Fama French Factors Treated as Risk? Evidence from CEO Compensation”, European Financial Management, November 2018, Vol. 24, No. 5, pp. 728-774, with Jeremy Bertomeu (U.C. San Diego) and Edwige Cheynel (U.C. San Diego)

“Cross-sectional Determinants of Information Quality Proxies and Cost of Capital Measures”, Quarterly Journal of Finance, June 2017, Vol. 7, No. 2, with Peter Wysocki (Boston University)

“Pension Freezes in Delta Airlines Inc. and Blonder Tongue Lab Inc.: Different Paths, Same Fate”, Journal of Business and Behavioral Sciences, Spring 2016, Vol. 28, No. 1, with John H. Kim Kim (Hunter College, CUNY) and J.K. Yun (NYIT)

“GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios”, Review of Business & Finance Studies, 2016, Vol. 7, No.1, with Thomas A. Buchman and (University of Colorado at Boulder) and Peter Harris (NYIT)

“Regulatory Scrutiny, Labor Unions, and Pension Freezes”, Journal of Business and Accounting, Fall 2015, Vol. 8, No.1, with John H. Kim (Hunter College, CUNY) and J.K. Yun (NYIT)

“IPOs, Operating Activities, and IPO Underperformance”, The Journal of Business and Economic Studies, Spring 2014, Vol. 20, No. 1 (Lead Article), with Clayton Forester (University of Minnesota at Morris), Winner of Best Paper Award at the 2013 Northeast Business and Economics Association (NBEA) 40th Annual Conference

“Accounting Irregularities and Executive Turnover in Founder-Managed Firms”, The Accounting Review, January 2010, Vol. 85, No.1, with Andrew Leone (Northwestern University)