Carol Liu
Clinical Associate Professor,
School of Accountancy
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Phone: 480-965-9196
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BA 267N W.P Carey School of Business Arizona State University Tempe, AZ 85287
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Mail code: 3606Campus: Tempe
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Long Bio
Carol Liu joined W.P. Carey School of Accountancy in 2018. Her research interests are corporate governance, capital markets, debt contracting, and financial reporting. Prior to joining ASU, Professor Liu was on the faculty at Tulane University, Lehigh University, Louisiana State University, and Oakland University.
Education
- PhD, State University of New York at Buffalo, 2005
- MSIA, Carnegie Mellon University, 1997
- MBA, National Taiwan University, 1995
- BBA, National Taiwan University, 1993
Research Interests
- Corporate governance
- Capital markets
- Debt contracting
- Financial Reporting
Publications
- Costa, F., C. Liu, , G. Rosa, and S. Tiras, “The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations.” Contemporary Accounting Research, 2020, v37, No. 4, 2501-2522.
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Costa, F., C. Liu, , G. Rosa, and S. Tiras, “The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations.” The International Journal of Accounting, 2020, v55, No. 4. Article No. 2050019.
- Liu, C., S. Tiras and Z. Zhuang, “Audit Committees and Earnings Expectations Management.” Journal of Accounting and Public Policy, 2014, v33, 145-166.
- Bryan, D., C. Liu, S. Tiras, and Z. Zhuang, “Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality.”, Review of Accounting Studies, 2013, v18, 1123-1158.
- Liu, C. and Z. Zhuang, “Management Earnings Forecasts and the Quality of Analysts’ Forecasts: The Moderating Effect of Audit Committees.” Journal of Contemporary Accounting & Economics, 2011, v7, 31-45.
- Liu, C., M. Parkash and R. Singhal, “Earnings Quality and Perceived Auditor Independence: Irrelevance of Nonaudit Services Time Period.” Indian Journal of Economics and Business, 2010, v4, 751-767.
- Liu, C., and S. Nabar, “The Stock Market Reaction to Ernst & Young’s Sale of Its Consulting Unit to Cap Gemini.” Managerial Auditing Journal, 2006, v21, 948-956.
Courses
2025 Spring
| Course Number | Course Title |
|---|---|
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 492 | Honors Directed Study |
| ACC 492 | Honors Directed Study |
| ACC 340 | External Reporting I |
2024 Fall
| Course Number | Course Title |
|---|---|
| ACC 242 | Mgr Acct I |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
| ACC 492 | Honors Directed Study |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 492 | Honors Directed Study |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
| ACC 492 | Honors Directed Study |
2024 Spring
| Course Number | Course Title |
|---|---|
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 492 | Honors Directed Study |
| ACC 492 | Honors Directed Study |
| ACC 340 | External Reporting I |
2023 Fall
| Course Number | Course Title |
|---|---|
| ACC 242 | Mgr Acct I |
| ACC 242 | Mgr Acct I |
| ACC 242 | Mgr Acct I |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
| ACC 492 | Honors Directed Study |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 492 | Honors Directed Study |
| ACC 492 | Honors Directed Study |
2023 Spring
| Course Number | Course Title |
|---|---|
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 492 | Honors Directed Study |
| ACC 492 | Honors Directed Study |
2022 Fall
| Course Number | Course Title |
|---|---|
| ACC 242 | Mgr Acct I |
| ACC 242 | Mgr Acct I |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
| ACC 492 | Honors Directed Study |
| ACC 242 | Mgr Acct I |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 492 | Honors Directed Study |
| ACC 492 | Honors Directed Study |
2022 Spring
| Course Number | Course Title |
|---|---|
| ACC 241 | Uses of Accounting Info II |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 241 | Uses of Accounting Info II |
| ACC 493 | Honors Thesis |
2021 Fall
| Course Number | Course Title |
|---|---|
| ACC 242 | Mgr Acct I |
| ACC 242 | Mgr Acct I |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
| ACC 492 | Honors Directed Study |
| ACC 242 | Mgr Acct I |
| ACC 493 | Honors Thesis |
| ACC 493 | Honors Thesis |
| ACC 492 | Honors Directed Study |
2021 Spring
| Course Number | Course Title |
|---|---|
| ACC 241 | Uses of Accounting Info II |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 241 | Uses of Accounting Info II |
2020 Fall
| Course Number | Course Title |
|---|---|
| ACC 242 | Mgr Acct I |
| ACC 242 | Mgr Acct I |
| ACC 242 | Mgr Acct I |
| ACC 241 | Uses of Accounting Info II |
| ACC 241 | Uses of Accounting Info II |
2020 Spring
| Course Number | Course Title |
|---|---|
| ACC 241 | Uses of Accounting Info II |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 241 | Uses of Accounting Info II |